48042100
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD›Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Sack kraft paper - Unbleached
Subcodes (2)
Characteristics and tariff classification of CN code 480421
CN code 480421 covers unbleached sack kraft paper for industrial sacks for cement, chemicals and food. Characterised by high burst strength and elasticity.
EUDR requirements and import regulations
Paper products classified under CN code 480421 are subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024, as paper and paperboard are wood-derived products covered by this regulation. The importer must submit a due diligence statement through the European Commission information system, confirming that the wood raw material used for pulp production does not originate from areas deforested after 31 December 2020. The procedure includes supply chain identification, risk assessment and risk mitigation. The statement reference number is required in the customs declaration. For products intended for food contact, Regulation (EC) 1935/2004 on food contact materials applies, requiring a declaration of conformity and migration testing. Tariff rates should be verified in the TARIC system.
Practical trade and customs clearance aspects
Importing goods classified under CN code 480421 requires filing a customs declaration with the correct CN code and attaching required documentation. The commercial invoice should contain a detailed description of goods enabling correct tariff classification. The importer must hold an EORI number and comply with the Union Customs Code (Regulation (EU) 952/2013). Tariff rates should be verified in the European Commission TARIC system. Preferential tariff rates may be available under free trade agreements concluded by the EU, provided rules of origin are met. The GSP system may offer reduced rates for imports from developing countries. VAT is charged at the national rate upon import.
Classification of paper packaging and cartons CN 4804 21
Paper and board packaging under CN 4804 21 represents a significant import category. Classification depends on material (corrugated, solid, multi-ply), form (folding, glued), and purpose. Food contact packaging must meet EC Regulation 1935/2004. Standard customs duty and import VAT apply at destination rates.
Frequently asked questions
What documents are required when importing goods under CN code 480421?
Importing requires a customs declaration with CN code 480421, a commercial invoice with detailed goods description, transport documents, an EUDR due diligence statement with reference number, and any additional regulatory documents. Origin documents are needed for applying preferential tariff rates under FTA agreements or the GSP system.
Are goods under code 480421 subject to the EUDR regulation?
Yes. Since 30 December 2024, products under CN code 480421 are subject to Regulation (EU) 2023/1115 on deforestation-free products. The importer must submit a due diligence statement confirming legal sourcing and no link to deforestation after 31 December 2020. This obligation applies to every shipment imported into the EU.
How to check the current tariff rate for code 480421?
The current tariff rate for CN code 480421 should be verified in the European Commission TARIC system, which contains full information on MFN rates, preferential rates, duty suspensions and trade measures. The TARIC system is available free of charge online and is regularly updated.
What requirements apply to importing paper packaging CN 4804 21?
Packaging CN 4804 21 for food contact must meet EC Regulation 1935/2004. Standard customs duty and import VAT apply. Classification depends on the material and form of packaging.
Useful tools & resources
Customs calculators
Related glossary terms