4802540010
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD›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›Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres - Weighing less than 40 g/m²›Papier i tektura niepowleczone, w rodzaju stosowanych do pisania, druku lub innych celów graficznych oraz nieperforowany papier na karty i taśmy dziurkowane, w zwojach lub arkuszach prostokątnych lub kwadratowych, dowolnego rozmiaru, niezawierające włókien otrzymanych w procesie mechanicznym lub chemiczno-mechanicznym w którym <= 10 % masy całkowitej zawartości włókien składa się z takich włókien, o gramaturze < 40 g/m², gdzie indziej niesklasyfikowane
Decor paper with the following characteristics- weighing 30 g/m² or more; having an ash content between 5% and 50%;- having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;- having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres;- having a Gurley porosity of 3 to 80 seconds per 100 millilitres;- having a smoothness of 20 to 300 according to the Bekk method;- in reels with a width up to 300 centimetres;- whether or not pre-impregnated with a combination of latices or natural binders (like starch);- excluding wallpaper and similar wallcoverings;- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
17 docs
L152Y727Y728Y870C631C690+11
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES (excl. CN) | Anti-dumping/countervailing statistic | — | — | R1717/25 |
| CN | Definitive anti-dumping duty | 26.9% | — | R1717/25 |
| CN | Definitive anti-dumping duty | See notes | 2 condition(s) | R1717/25 |
| CN | Definitive anti-dumping duty | See notes | 2 condition(s) | R1717/25 |
| CN | Definitive anti-dumping duty | See notes | 2 condition(s) | R1717/25 |
| CN | Definitive anti-dumping duty | See notes | 2 condition(s) | R1717/25 |
| CN | Definitive anti-dumping duty | See notes | 2 condition(s) | R1717/25 |
| TR | Anti-dumping/countervailing duty - Control | See notes | — | D0142/96 |
Preferences
ERGA OMNES 0%GB 0%
Notes
CD01011The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.Until such invoice is presented, the duty applicable to all other imports originating in the PRC shall apply.
CD01011The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.Until such invoice is presented, the duty applicable to all other imports originating in the PRC shall apply.
CD01011The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.Until such invoice is presented, the duty applicable to all other imports originating in the PRC shall apply.
CD01011The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.Until such invoice is presented, the duty applicable to all other imports originating in the PRC shall apply.
CD01011The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.Until such invoice is presented, the duty applicable to all other imports originating in the PRC shall apply.
TM303Anti-dumping/countervailing measures continue to apply to goods originating in the countries concerned even if imported from Türkiye.
Import controlBYR0765/06
Import control
BYR0765/06
Documents / references
L152Y727Y728Y870
Conditions
- Y001Other conditions: Y727— Import/export allowed after control
- Y010Other conditions: Y728— Import/export allowed after control
- Y050Other conditions: L152— Import/export allowed after control
- Y080Other conditions: Y870— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import control of timber and timber products subject to the FLEGT licensing schemeIDD0284/14
Import control of timber and timber products subject to the FLEGT licensing scheme
IDD0284/14
Documents / references
C631C690Y057
Conditions
- B001Presentation of a certificate/licence/document: C690— Import/export allowed after control
- B002Presentation of a certificate/licence/document: C631— Import/export allowed after control
- B003Presentation of a certificate/licence/document: Y057— Import/export allowed after control
- B004Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD703Paper products originating from non-wooden or recycled material are accompanied by a formal letter from the Indonesian Ministry of Industry validating the use of non-wooden or recycled materials. Such products will not be FLEGT licenced.
- CD631If the product is mentioned in the list annexed to Regulation (EC) 2173/2005 and not mentioned in Annexes A, B and C of Regulation (EC) No. 338/97 (CITES) and its last amendments, a FLEGT import authorisation must be presented for the release for free circulation.Timber and timber products dispatched to EU from a country not partner in a FLEGT Voluntary Partnership Agreement (VPA) are not considered FLEGT goods and consequently are exempted of presenting a FLEGT licence
- CD731Certificate Y057 shall be declared for imports of timber products originating in Indonesia in the following cases:• Ex goods that are not included in the Annex of Regulation 2016/1387• Goods with origin Indonesia but dispatched from another third country (except for goods dispatched from countries with a stable FLEGT licence system)• Goods of a non-commercial nature
Import controlRUR0833/14
Import control
RUR0833/14
Documents / references
L142L143Y859Y874
Conditions
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B030Presentation of a certificate/licence/document: Y859— Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Notes
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Codes in the same group
5
Binding Tariff Information
BTI classification examples
DEgold714/24-1
Bleached sulfate paper for lead-acid batteries
celluloseGRI 1GRI 6
DEgold950/24-1
Bleached sulfate pulp paper for abrasion-resistant surfaces
celluloseGRI 1GRI 6
DEgold695/25-1
Paper note pad set with plastic dispenser box
paperGRI 1GRI 3bGRI 5bGRI 6
DEgold99/24-14
Colored paper sheets for crafts
paperGRI 1GRI 6
DEgold239/23-1
Notepad box with 300 sheets of paper
paperGRI 1GRI 5bGRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Decor paper with the following characteristics- weighing 30 g/m² or more; having an ash content between 5% and 50%;- having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;- having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres;- having a Gurley porosity of 3 to 80 seconds per 100 millilitres;- having a smoothness of 20 to 300 according to the Bekk method;- in reels with a width up to 300 centimetres;- whether or not pre-impregnated with a combination of latices or natural binders (like starch);- excluding wallpaper and similar wallcoverings;- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’)." and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Decor paper with the following characteristics- weighing 30 g/m² or more; having an ash content between 5% and 50%;- having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;- having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres;- having a Gurley porosity of 3 to 80 seconds per 100 millilitres;- having a smoothness of 20 to 300 according to the Bekk method;- in reels with a width up to 300 centimetres;- whether or not pre-impregnated with a combination of latices or natural binders (like starch);- excluding wallpaper and similar wallcoverings;- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’)." with all costs included.
Related glossary terms