European Union tariff line 4823 90 40 00: Paper and paperboard, of a kind used for writing, printing or other graphic purposes
Last updated
Key facts
- Tariff line
- 4823 90 40 00
- Covers
- Paper and paperboard, of a kind used for writing, printing or other graphic purposes
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (2 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- HS subheading
- 4823.90
Summary
In the European Union tariff, line 4823 90 40 00 covers paper and paperboard, of a kind used for writing, printing or other graphic purposes. The general (MFN) duty rate is 0%. It falls under HS subheading 4823.90 in heading 48.23 (chapter 48).
What this line covers
In the European Union tariff, line 4823 90 40 00 covers paper and paperboard, of a kind used for writing, printing or other graphic purposes.
Its legal text is “Paper and paperboard, of a kind used for writing, printing or other graphic purposes”, read under “Other”.
How it is structured
It falls under HS subheading 4823.90 in heading 48.23 (chapter 48). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 48
- Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Heading 48.23
- Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
- Subheading 4823.90
- Other
- Line 4823 90 40 00
- Paper and paperboard, of a kind used for writing, printing or other graphic purposes
Duty
The general (MFN) duty rate is 0%.
The rate is published on 4800 00 00 00.
Duty-free entry applies to goods from the United Kingdom and the United States.
| Preferential rate | Programme or origin |
|---|---|
| 0% | United Kingdom (GB) |
| 0% | United States (US) |
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
Other lines under 4823.90
- 4823 90 85 20Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat
- 4823 90 85 80Other
In other countries
National tariff lines under 4823.90 are live on border.bot for the United States (11 lines, also used by 1 other country).
- United States11 lines, used by 1 other country
Frequently asked questions
What does tariff line 4823 90 40 00 cover in the European Union tariff?
In the European Union tariff, line 4823 90 40 00 covers paper and paperboard, of a kind used for writing, printing or other graphic purposes.
What is the general (MFN) duty on 4823 90 40 00 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 4800 00 00 00.
Which preferential rates apply to 4823 90 40 00?
Duty-free entry applies to goods from the United Kingdom and the United States.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.