Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
The origin of goods determines the duty rate applicable on import into the European Union. Depending on the country of manufacture and the applicable trade agreement, the rate may differ significantly from the MFN (Most Favoured Nation) rate. Proving preferential origin allows importers to benefit from reduced or zero duties under EU free trade agreements.
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Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
CTH
Source : Annex 22-01 DA 2015/2446
Source : EU WTO Position
Where the country of origin cannot be determined by application of the primary rules and the other
Where the country of origin cannot be determined by application of the primary rules and the other
Section X : PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
Product-specific list rules from free trade and preference agreements concluded by the EU.
Turkey
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
CTH
MaxNOM 70%
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product
Algeria
Manufacture from materials of any heading, except that of the product
Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product
Caribbean Forum countries (15 states incl. Dominican Republic)
Manufacture from paper-making materials of chapter 47.
Caribbean Forum countries (15 states incl. Dominican Republic)
Manufacture in which all the materials used are classified within a heading other than that of the product.
Cameroon
Manufacture in which all the materials used are classified within a heading other than that of the product.
Cameroon
Manufacture from paper- making materials of chapter 47.
Canada
A change from any other heading.
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama
Manufacture from paper-making materials of chapter 47.
Manufacture from materials of any heading, except that of the product.
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama
Manufacture from materials of any heading, except that of the product.
Chile
Manufacture from paper-making materials of chapter 47.
Chile
Manufacture from materials of any heading, except that of the product.
Colombia, Peru, Ecuador
Manufacture from paper-making materials of chapter 47.
Colombia, Peru, Ecuador
Manufacture from materials of any heading, except that of the product.
Cote d'Ivoire
Manufacture in which all the materials used are classified within a heading other than that of the product.
Cote d'Ivoire
Manufacture from paper- making materials of chapter 47.
Kenya, Rwanda (others pending ratification)
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Mauritius, Madagascar, Seychelles, Zimbabwe
Manufacture from paper- making materials of chapter 47.
Mauritius, Madagascar, Seychelles, Zimbabwe
Manufacture in which all the materials used are classified within a heading other than that of the product.
Egypt
Manufacture from materials of any heading, except that of the product.
Egypt
Manufacture from paper-making materials of chapter 47.
Faroe Islands
Manufacture from paper-making materials of chapter 47.
Faroe Islands
Manufacture from materials of any heading, except that of the product.
Georgia
Manufacture from paper-making materials of chapter 47.
Georgia
Manufacture from materials of any heading, except that of the product.
Ghana
Manufacture from paper‐making materials of chapter 47.
Ghana
Manufacture in which all the materials used are classified within a heading other than that of the product.
Israel
Manufacture from materials of any heading, except that of the product.
Israel
Manufacture from paper-making materials of chapter 47.
Japan
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
Jordan
Manufacture from paper-making materials of chapter 47.
Jordan
Manufacture from materials of any heading, except that of the product.
Kenya
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Lebanon
Manufacture from materials of any heading, except that of the product.
Lebanon
Manufacture from paper-making materials of chapter 47.
Mexico
Manufacture from paper-making materials of chapter 47.
Mexico
Manufacture in which all the materials used are classified within a heading other than that of the product.
Moldova
Manufacture from materials of any heading, except that of the product.
Moldova
Manufacture from paper-making materials of chapter 47.
Morocco
Manufacture from paper-making materials of chapter 47.
Morocco
Manufacture from materials of any heading, except that of the product.
New Zealand
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
The good has a Regional Value Content (RVC) as calculated under Article 4 of the Origin Reference Document of not less than 40%, whether using the build-up method or build-down method (RVC40).
Papua New Guinea, Fiji, Samoa, Solomon Islands
Manufacture in which all the materials used are classified within a heading other than that of the product.
Papua New Guinea, Fiji, Samoa, Solomon Islands
Manufacture from paper-making materials of chapter 47.
Palestine
Manufacture from paper-making materials of chapter 47.
Palestine
Manufacture from materials of any heading, except that of the product.
Singapore
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
South Korea
Manufacture from materials of any heading, except that of the product.
South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique
Manufacture from paper-making materials of chapter 47.
South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique
Manufacture in which all the materials used are classified within a heading other than that of the product.
Switzerland
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
Tunisia
Manufacture from paper-making materials of chapter 47.
Tunisia
Manufacture from materials of any heading, except that of the product.
Turkey
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
United Kingdom
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
Ukraine
Manufacture from paper-making materials of chapter 47.
Ukraine
Manufacture from materials of any heading, except that of the product.
Vietnam
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Norway, Iceland, Liechtenstein
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
CTH
MaxNOM 50%
CTH
MaxNOM 50%
Manufacture from materials of any heading, except that of the good.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good.
Manufacture from materials of any heading, except that of the good.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good.
The EU imported 2.9 Md€ (Jan 2022 – Mar 2026) for this HS code, with United Kingdom as the main supplier.
EU Imports
2.9 Md€
EU Exports
5.6 Md€
Balance
2.7 Md€
Top supplying countries (extra-EU)
Your goods contain a Regional Value Content (RVC) of at least 55% of the Free on Board (FOB) cost of the goods.