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48
Tariff Chapter 48
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard
What does heading 4802 of the customs tariff cover?
Heading 4802 covers uncoated paper and paperboard for writing, printing or graphic purposes. Paper and paperboard are key materials used in printing, packaging, hygiene and many other sectors. Paper products are subject to EU quality and environmental standards. Customs duty rates range from 0% to 6.5% depending on product type. Import of paper and paperboard is subject to standard customs procedures. Food contact products must comply with Regulation (EC) No 1935/2004. Heading 4802 is part of Chapter 48 (wood, paper, cardboard and cellulose products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 4802 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 4802 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.
Duty rates and import requirements for heading 4802
Customs duty rates range from 0% to 6.5% depending on product type. Import of paper and paperboard is subject to standard customs procedures. Paper products under heading 4802 are subject to standard EU customs procedures. Paper and paperboard for food contact require Regulation (EC) No 1935/2004 compliance. Large-volume paper imports may benefit from tariff quotas. Check raw material origin labelling (FSC, PEFC certificates) for wood-derived products. When importing goods under heading 4802 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 4802 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 4802 are subject to phytosanitary and EUDR compliance controls. Required documentation includes: phytosanitary certificates, EUDR due diligence documents, ISPM 15 markings. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.
Classification of goods under heading 4802 — key considerations
Heading 4802 covers uncoated paper and paperboard for writing, printing or graphic purpose. Paper and paperboard classified by type (newsprint: 4801, uncoated: 4802/4804/4805, coated: 4810/4811), grammage, finish and use. Paper products (packaging, bags, stationery): 4817-4823. Pulp (raw material): Chapter 47. Key distinction: coating type and grammage determine heading.
Frequently asked questions
What are the EU duty rates for uncoated writing and printing paper?
Uncoated paper and paperboard under heading 4802, of a kind used for writing, printing or other graphic purposes, are subject to a 0% customs duty rate under the conventional (MFN) tariff. The zero rate covers office paper, copy paper, hand-made paper and paper for punch cards, regardless of basis weight and fibre composition. Tariff classification considers the paper type, basis weight and intended use — but all subheadings under this heading carry a 0% duty rate. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What documents are required for importing uncoated paper into the EU?
Importing uncoated paper requires standard customs documentation: commercial invoice with basis weight and format specifications, bill of lading, customs declaration and certificate of origin. Paper for food contact must comply with Regulation (EC) No 1935/2004. Environmental certificates such as FSC or PEFC confirming sustainable pulp sourcing are increasingly required. This applies to goods classified under heading 4802 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What practical considerations apply when importing writing and printing paper?
Uncoated paper requires moisture protection during transport and storage. Paper products are heavy, affecting freight costs significantly. Proper storage conditions must be maintained to preserve quality. Large imports of office paper may face anti-dumping duty scrutiny from certain exporting countries. Packaging recycling requirements in the destination EU country should be verified. This applies to goods classified under heading 4802 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard" with all costs included.
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