48202000
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD›Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
Exercise books
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Preferences
ERGA OMNES 0%GB 0%
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
482010Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles482030Binders (other than book covers), folders and file covers482040Manifold business forms and interleaved carbon sets482050Albums for samples or for collections482090Other
5
Binding Tariff Information
BTI classification examples
FRgold24-03311
Paper block with glitter sheets for creative work
paperboardGRI 1GRI 2bGRI 3bGRI 6
SKgold3/25/355
Lined mini notebook
paperGRI 1GRI 6
DEgold103/23-1
DIN A6 notebook with ballpoint pen set
paperGRI 1GRI 2bGRI 3bGRI 6
DEgold316/24-1
Yellow self-adhesive memo pad
paperGRI 1GRI 5bGRI 6
DEgold323/24-1
Bound notebook with cardboard cover
paperGRI 1GRI 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.
Classification of notebooks under CN code 4820 20
CN code 4820 20 covers exercise books of paper or paperboard. This subheading concerns school, office, and specialist notebooks made of paper, bound in paper, cardboard, or other cover material. Notebooks may be stapled, glued, or spiral-bound. Classification under 4820 20 requires the product to have notebook form — i.e., a collection of paper sheets joined by binding, intended for writing. Notepads and writing pads may also fall under this classification. Unlike albums (4820 50) and account books (4820 10), notebooks under 4820 20 are intended for general writing use. Importers should hold a specification covering format, number of sheets, paper grammage, and binding type. Notebooks with plastic covers are still classified under 4820 20 provided paper gives the product its essential character.
Import requirements and EUDR for notebooks 4820 20
Importing notebooks under CN code 4820 20 into the EU is subject to the Union Customs Code and requires an EORI number. The EUDR covers paper products — importers must carry out due diligence. Notebooks intended for children are subject to additional safety requirements under the GPSR regulation if targeting users under 14. Substances in printing inks and dyes used in covers and paper are subject to REACH verification, particularly regarding heavy metals and SVHC substances. Import documentation includes a commercial invoice, material specification, certificate of origin, and EUDR statement. MFN and preferential duty rates should be verified in TARIC.
Market and trade measures for notebooks 4820 20
Notebooks under CN code 4820 20 are a mass office and school product with stable demand. Major exporters include China, India, Vietnam, and Indonesia. When importing from third countries, importers should check TARIC for current trade measures including any anti-dumping duties. Preferential duty rates may be available under EU trade agreements. Correct classification requires distinguishing notebooks (4820 20) from account books (4820 10), albums (4820 50), diaries (4820 30), and loose-leaf notebooks (4820 90). In case of classification doubts, obtaining a BTI decision is recommended.
Importing office supplies and stationery CN 4820 20
Office supplies and stationery under CN 4820 20 imported into the EU follow standard customs procedures. Classification depends on the specific product – labels, notebooks, binders, and envelopes have different subheadings. No special permits are required for these products. Standard customs duty and import VAT apply.
Frequently asked questions
What distinguishes notebooks 4820 20 from account books 4820 10?
Notebooks under code 4820 20 are intended for general writing use — school, office, personal. Account books under code 4820 10 are specialist products with columns and headings for maintaining accounting and financial records. The key criterion is the intended use and internal layout — general ruling indicates a notebook (4820 20), columnar layout indicates an account book (4820 10).
Are notebooks 4820 20 subject to EUDR?
Yes. The EUDR (Regulation (EU) 2023/1115) covers paper products, including notebooks under CN code 4820 20. Importers must carry out a due diligence procedure and submit a statement in the EU information system confirming that the wood raw material does not originate from land deforested after 31 December 2020.
What safety requirements apply to school notebooks 4820 20?
Notebooks intended for children under 14 may be subject to the GPSR regulation on general product safety. Dyes, inks, and chemical substances in covers and paper must not contain hazardous substances above permitted limits. Heavy metals (lead, cadmium, mercury) are subject to REACH restrictions. Importers should obtain a product safety certificate from the manufacturer.
What duty applies to stationery articles CN 4820 20?
Stationery articles CN 4820 20 are subject to conventional customs duty and import VAT. No special import permits are required. Check the current duty rate in the TARIC database.
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