CN code 4805 40 covers uncoated, surface-unfinished filter paper and filter paperboard used primarily in industrial and laboratory filtration processes. Products classified under this subheading are cellulose-based materials with controlled porosity, grammage, and particle retention capacity. Filter paper from code 4805 40 is used in the food industry for filtering juices, wines, and vegetable oils, as well as in chemical and pharmaceutical industries. Unlike papers and paperboards from CN subheadings 4805 11 to 4805 30, filter paper is characterised by a specific fibrous structure designed to allow liquids or gases to pass through while retaining solid particles of a defined size. Classification requires confirmation of the filtration purpose of the goods — paper not intended for filtration may fall under a different subheading of Chapter 48. Importers should verify the manufacturer's technical specification covering grammage, porosity, and retention capacity to ensure correct tariff classification under the EU Combined Nomenclature.

Importing filter paper under CN code 4805 40 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013). Since 2025, the EUDR (Regulation (EU) 2023/1115) on deforestation-free products covers wood and paper products — importers of filter paper must carry out due diligence and submit a statement in the EU information system confirming that the cellulose raw material does not originate from areas deforested after 31 December 2020. Filter paper used in food contact applications must additionally comply with Regulation (EC) No 1935/2004 on food contact materials (FCM) and Commission Regulation (EU) No 10/2011 regarding substance migration limits. Import documentation should include a commercial invoice with technical specifications, an FCM compliance declaration (if food contact applies), a certificate of origin for preferential tariff rates, and the EUDR due diligence statement. Currently applicable MFN duty rates and any preferences should be verified in the European Commission's TARIC database. Importers must hold an EORI number to complete customs formalities.

Filter paper classified under CN code 4805 40 is a specialised product with a broad range of industrial applications. In the food industry, it serves to filter beverages, edible oils, and dairy products. In the automotive sector, it is used as a filtration medium in air, oil, and fuel filters. In laboratories, it constitutes a fundamental analytical tool. Major producers include companies from Germany, Finland, Sweden, Japan, and China. When importing from third countries, importers should check the TARIC database for current trade measures applicable to subheading 4805 40 and the specific country of origin. Preferential duty rates may be available under free trade agreements concluded by the EU, including CETA (Canada), JEFTA (Japan), and agreements with ASEAN countries. Proper distinction between filter paper (4805 40) and other types of paper in Chapter 48 CN requires analysis of function, fibre structure, and intended use of the goods. In case of classification doubts, obtaining a Binding Tariff Information (BTI) decision before the first import is recommended, providing legal certainty for a period of three years.

Filter paper and paperboard classified under CN 4805 40 are subject to conventional customs duty when imported into the EU. Classification depends on composition, weight, and intended use of the paper or board. Products intended for food contact must meet additional requirements. Import VAT applies at destination rates.