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Commodity 4805250000

• Commodity: 4805250000
• Classification: Weighing more than 150 g/m²
• Commodity valid from: 1 January 2002
• Supplementary unit:

  There are no supplementary unit measures assigned to this commodity

  What are supplementary units?

  Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.;
• Date of trade: 3 June 2026
• Date of trade: Change

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Use this page to find:

• import and export measures, conditions and exemptions
• reduced or zero duty rates based on preferential rules of origin
• chapter notes and references

Contents

Importing into Northern Ireland

Select a country to view country-specific import information.

You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.

Import duties

The table below lists the import duties that apply to the import of commodity 4805250000.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 4805 2500 00

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	0.00%		R1789/03
United Kingdom (excluding Northern Ireland) (GB)	Tariff preference	0.00%		D2253/20

Import VAT and excise

• Excise duties are not chargeable on this commodity.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Areas subject to VAT or Excise (1400)	Value added tax Standard rate	20.00%			03020

EU import controls

Country	Measure type	Conditions	Legal base	Footnotes
Belarus (BY)	Import control	Conditions	R0765/06	CD925
Indonesia (ID)	Import control of timber and timber products subject to the FLEGT licensing scheme	Conditions	D0284/14	Footnotes
Russian Federation (RU)	Import control	Conditions	R0833/14	CD875
Ukraine (UA)	Import control	Conditions	R0692/14	CD967
Ukraine (UA)	Import control	Conditions	R0263/22	CD860

UK import controls

Country	Measure type	Conditions	Legal base	Footnotes
Indonesia (ID)	Import control of timber and timber products subject to the FLEGT licensing scheme	Conditions	CS Indonesia No.1/2019	CD773
Russia (RU)	Restriction on entry into free circulation	Conditions	2023 No. 440	SN123
Ukraine (UA)	Restriction on entry into free circulation	Conditions	S.I. 2022/395	SN008

Exporting from Northern Ireland

The commodity code for exporting and Intrastat reporting is 4805 2500.

UK export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Russia (RU)	Export control		Conditions	2022 No. 801	SN028

EU export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Belarus (BY)	Export control		Conditions	R0765/06	CD922
Russian Federation (RU)	Export control		Conditions	R0833/14	CD869

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Preferential rules of origin

To view rules of origin, select a country with which the EU has a trade agreement from the list above.

Non-preferential rules of origin

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)

Non-preferential rules of origin allows the implementation of several commercial policy measures such as:

• anti-dumping duties
• countervailing duties
• trade embargoes
• safeguarding measures
• quantitative restrictions
• tariff quotas

They are also used for trade statistics, public tenders and origin marking.

Notes for commodity 4805250000

Chapter notes

1. For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m²).

2. This chapter does not cover:

   • a. articles of Chapter 30;

   • b. stamping foils of heading 3212;

   • c. perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

   • d. paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creams or similar preparations (heading 3405);

   • e. sensitised paper or paperboard of heading 3701 to 3704;

   • f. Paper impregnated with diagnostic or laboratory reagents (heading 3822);

   • g. paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39);

   • h. articles of heading 4202 (for example, travel goods);

   • ij. articles of Chapter 46 (manufactures of plaiting material);

   • k. paper yarn or textile articles of paper yarn (Section XI);

   • l. articles of Chapter 64 or 65;

   • m. abrasive paper or paperboard (heading 6805) or paper-or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

   • n. metal foil backed with paper or paperboard (generally Section XIV or Section XV);

   • o. articles of heading 9209;

   • p. articles of Chapter 95 (for example, toys, games, sports requisites);

   • q. articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).

3. Subject to the provisions of note 7, heading 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method.

   Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

4. In this Chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m² and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state

5. For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punch-cards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

   • (A). For paper or paperboard weighing not more than 150 g/m²:

     • a. containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and

       1. weighing not more than 80 g/m²; or

       2. coloured throughout the mass; or

     • b. containing more than 8% ash, and

       1. weighing not more than 80 g/m²; or

       2. coloured throughout the mass; or

     • c. containing more than 3% ash and having a brightness of 60% or more; or

     • d. containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa.m²/g; or

     • e. containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m²/g.

   • (B). For paper or paperboard weighing more than 150 g/m²:

     • a. coloured throughout the mass; or

     • b. having a brightness of 60% or more, and

       1. a calliper of 225 micrometres (microns) or less, or

       2. a calliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or

     • c. having a brightness of less than 60%, a calliper of 254 micrometres (microns) or less and an ash content of more than 8%.

       Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

6. In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.

8. Headings 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

   • a. in strips or rolls of a width exceeding 36 cm; or

   • b. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

9. For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:

   • a. paper in rolls, of a width of not less than 45cm and not more than 160cm, suitable for wall or ceiling decoration:

     1. grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example with textile flock), whether or not coated or covered with transparent protective plastics;

     2. with an uneven surface resulting from the incorporation of particles of wood, straw, etc;

     3. coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

     4. covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

   • b. borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

   • c. wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

   Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings are to be classified in heading 4823.

10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.

12. Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

Subheading notes

1. For the purposes of subheading 4804.11 and 4804.19, ‘kraftliner’ means machine-finished or machineglazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115g/ m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

   Weight (g/m2)	Minimum Mullen bursting strength (kPa)
   115	393
   125	417
   200	637
   300	824
   400	961

2. For the purposes of subheading 4804.21 and 4804.29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the following sets of specifications:

   (a) having a Mullen burst index of not less than 3.7kPa.m²/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction;

   (b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

   	Minimum tear (mN)	Minimum tear (mN)	Minimum tensile (kN/m)	Minimum tensile (kN/m)
   Weight (g/m2)	Machine direction	Machine direction plus cross direction	Cross direction	Machine direction plus cross direction
   60	700	1,510	1.9	6
   70	830	1,790	2.3	7.2
   80	965	2,070	2.8	8.3
   100	1,230	2,635	3.7	10.6
   115	1,425	3,060	4.4	12.3

3. For the purposes of subheading 4805 11, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50% relative humidity, at 23°C.

4. Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m² at 50% relative humidity, at 23°C.

5. Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m²/g.

6. For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47kPa.m²/g.

7. For the purposes of subheading 4810 22, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72g/m², with a coating weight not exceeding 15g/m² per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code

Description

TN701

According to Council Regulation (EU) No 692/2014 (OJ L183, p. 9) 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. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): 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 shall not apply in respect of 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 Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

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