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47Chapter

05Heading

00Subheading

00CN

00TARIC

Wood pulp obtained by a combination of mechanical and chemical pulping processes

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL > PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD > Wood pulp obtained by a combination of mechanical and chemical pulping processes

Declarable

Hierarchy

10Section X — PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL

4700000000PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

3 other codes

4701000000Mechanical wood pulp 4702000000Chemical wood pulp, dissolving grades 4703000000Chemical wood pulp, soda or sulphate, other than dissolving grades

4704000000Chemical wood pulp, sulphite, other than dissolving grades

4705000000Wood pulp obtained by a combination of mechanical and chemical pulping processes

4706000000Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

1 other codes

4707000000Recovered (waste and scrap) paper or paperboard

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Footnotes

TN701According 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.

Preferential rates(2)

Preferential rates - 2 Origin
Origin	Rate	Savings	Trade agreement	Details
United Kingdom 0.000 %EU-UK Trade and Cooperation Agreement	0.000 %	—	EU-UK Trade and Cooperation Agreement
United States 0.000 %	0.000 %	—	—	1

Low-value consignment customs duty(2)

inherited from 4700000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

ERGA OMNES

KSDRegulation 2658/872008-01-01

Import control(4)

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)

Import/export not allowed after control

CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus. Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Russia

Regulation 0833/142023-12-19

4 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Import not allowed

CD868It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia. By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development. Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

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.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

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.

Import control -timber FLEGT(1)

Indonesia

Decision 0284/142018-03-01

2 certificate(s) required

C690Other certificates

FLEGT import licence for timber

Y057Particular provisions

Goods not requiring the presentation of a FLEGT import licence for timber

Import/export not allowed after control

CD631If the product is mentioned in the list annexed to Regulation (EC) 2173/2005 and not mentioned in Annexes A, B and C of Regulation (EC) No. 338/97 (CITES) and its last amendments, a FLEGT import authorisation must be presented for the release for free circulation. Timber and timber products dispatched to EU from a country not partner in a FLEGT Voluntary Partnership Agreement (VPA) are not considered FLEGT goods and consequently are exempted of presenting a FLEGT licence

CD731Certificate Y057 shall be declared for imports of timber products originating in Indonesia in the following cases: • Ex goods that are not included in the Annex of Regulation 2016/1387 • Goods with origin Indonesia but dispatched from another third country (except for goods dispatched from countries with a stable FLEGT licence system) • Goods of a non-commercial nature

Start date: 1972-01-01

Description & Classification

Common misclassifications

4702000000: chemical wood pulp, dissolving grades

Classification tips

wood pulp obtained by a combination of mechanical and chemical pulping processes

Sample products

Wood pulp obtained by a combination of mechanical and chemical pulping processes

Regulatory notes

Chapter noteChapter 47 — Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard

1. For the purposes of heading 4702, 'chemical wood pulp, dissolving grades' means chemical wood pulp having by weight an insoluble fraction of 92% or more (for soda or sulphate wood pulp) or of 88% or more (for sulphite wood pulp) after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 degrees Celsius, and for sulphite wood pulp an ash content not exceeding 0.15% by weight. 2. For the purposes of heading 4706, 'pulps of fibres derived from recovered (waste and scrap) paper or paperboard' includes pulps obtained from such materials mixed with other fibrous raw materials, provided that the predominant fibre content (by weight) is derived from recovered paper or paperboard.

Section note

Non-preferential origin

tariff_shift

Wood pulp obtained by a combination of mechanical and chemical pulping processes.

CTH

tariff_shift

Wood pulp obtained by a combination of mechanical and chemical pulping processes.

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

The third country duty (erga omnes) for Wood pulp obtained by a combination of mechanical and chemical pulping processes is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

Yes, 2 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

1 BTIs have been issued for this TARIC code by EU Member States customs authorities.

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Hierarchy

10Section X — PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL

4700000000PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

3 other codes

4701000000Mechanical wood pulp 4702000000Chemical wood pulp, dissolving grades 4703000000Chemical wood pulp, soda or sulphate, other than dissolving grades

4704000000Chemical wood pulp, sulphite, other than dissolving grades

4705000000Wood pulp obtained by a combination of mechanical and chemical pulping processes

4706000000Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

1 other codes

4707000000Recovered (waste and scrap) paper or paperboard

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Footnotes

Preferential rates(2)

Preferential rates - 2 Origin
Origin	Rate	Savings	Trade agreement	Details
United Kingdom 0.000 %EU-UK Trade and Cooperation Agreement	0.000 %	—	EU-UK Trade and Cooperation Agreement
United States 0.000 %	0.000 %	—	—	1

Low-value consignment customs duty(2)

inherited from 4700000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

ERGA OMNES

KSDRegulation 2658/872008-01-01

Import control(4)

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Import/export not allowed after control

Russia

Regulation 0833/142023-12-19

4 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Import not allowed

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -timber FLEGT(1)

Indonesia

Decision 0284/142018-03-01

2 certificate(s) required

C690Other certificates

FLEGT import licence for timber

Y057Particular provisions

Goods not requiring the presentation of a FLEGT import licence for timber

Import/export not allowed after control

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

4702000000: chemical wood pulp, dissolving grades

Classification tips

wood pulp obtained by a combination of mechanical and chemical pulping processes

Sample products

Wood pulp obtained by a combination of mechanical and chemical pulping processes

Associated BTIs

Regulatory notes

Chapter noteChapter 47 — Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard

Section note

Non-preferential origin

tariff_shift

Wood pulp obtained by a combination of mechanical and chemical pulping processes.

CTH

tariff_shift

Wood pulp obtained by a combination of mechanical and chemical pulping processes.

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

Are there tariff preferences for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

Yes, 2 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

1 BTIs have been issued for this TARIC code by EU Member States customs authorities.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

Mechanical-chemical wood pulp, Wood pulp from combined mechanical and chemical processes, Mechanical-chemical wood cellulose pulp

Materials

Wood

Keywords

Mechanical-chemical wood pulp · Wood pulp from combined mechanical and chemical processes · Mechanical-chemical wood cellulose pulp · Wood · Combination of mechanical and chemical pulping processes

Notes to Section X — Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard; Paper and paperboard and articles thereof

Section X has no Section Notes. Classification rules are governed by the Chapter Notes of Chapters 47 (Pulp), 48 (Paper and paperboard) and 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). Key rules: Chapter 48 Note 2 defines the scope of 'paper' and 'paperboard' by weight thresholds and provides for classification of coated and laminated products. Chapter 49 covers printed matter but excludes products where printing is merely incidental to the primary use. The term 'paper' throughout the Nomenclature extends to all fibrous webs of cellulosic material.

TARIC code 4705000000 (Wood pulp obtained by a combination of mechanical and chemical pulping processes) covers the following products: Wood pulp obtained by a combination of mechanical and chemical pulping processes, Mechanical-chemical wood pulp.

What are the non-preferential origin rules for Wood pulp obtained by a combination of mechanical and chemical pulping processes (4705000000)?

Non-preferential origin rules for Wood pulp obtained by a combination of mechanical and chemical pulping processes are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Can TARIC code 4705000000 be used on a customs declaration?

Yes, TARIC code 4705000000 (Wood pulp obtained by a combination of mechanical and chemical pulping processes) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Trade Statistics

Imports

€0

628.0M KG 90PCT SDT

Exports

€0

1.3B KG 90PCT SDT

Balance

+€0

Import €/kg

€0.5842/KG 90PCT SDT

(€0.5548/kg)

Export €/kg

€0.5178/KG 90PCT SDT

(€0.4854/kg)

Market concentration (HHI)

5,168

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇳🇴 Norway	€234.5M	440.1Mt	€0.5328/kg	64.4%
2	🇨🇦 Canada	€115.9M	197.8Mt	€0.5860/kg	31.8%
3	🇧🇷 Brazil	€5.0M	7.8Mt	€0.6386/kg	1.4%
4	🇨🇱 Chile	€4.9M	7.0Mt	€0.6997/kg	1.4%
5	🇷🇺 Russia	€3.4M	6.8Mt	€0.4972/kg	0.9%
6	🇺🇸 United States	€312K	69Kt	€4.55/kg	0.1%
7	🇨🇳 China	€41K	40Kt	€1.02/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€406.7M	842.3Mt	€0.4829/kg	65.9%
2	🇨🇳 China	€106.7M	247.1Mt	€0.4318/kg	17.3%
3	🇬🇧 United Kingdom	€29.1M	51.9Mt	€0.5600/kg	4.7%
4	🇮🇩 Indonesia	€27.0M	42.1Mt	€0.6417/kg	4.4%
5	🇵🇰 Pakistan	€25.0M	46.1Mt	€0.5420/kg	4.0%
6	🇺🇸 United States	€11.7M	21.7Mt	€0.5393/kg	1.9%
7	🇹🇷 Turkey	€10.7M	28.1Mt	€0.3793/kg	1.7%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

628.0M KG 90PCT SDT

Exports

€0

1.3B KG 90PCT SDT

Balance

+€0

Import €/kg

€0.5842/KG 90PCT SDT

(€0.5548/kg)

Export €/kg

€0.5178/KG 90PCT SDT

(€0.4854/kg)

Market concentration (HHI)

5,168

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇳🇴 Norway	€234.5M	440.1Mt	€0.5328/kg	64.4%
2	🇨🇦 Canada	€115.9M	197.8Mt	€0.5860/kg	31.8%
3	🇧🇷 Brazil	€5.0M	7.8Mt	€0.6386/kg	1.4%
4	🇨🇱 Chile	€4.9M	7.0Mt	€0.6997/kg	1.4%
5	🇷🇺 Russia	€3.4M	6.8Mt	€0.4972/kg	0.9%
6	🇺🇸 United States	€312K	69Kt	€4.55/kg	0.1%
7	🇨🇳 China	€41K	40Kt	€1.02/kg	0.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€406.7M	842.3Mt	€0.4829/kg	65.9%
2	🇨🇳 China	€106.7M	247.1Mt	€0.4318/kg	17.3%
3	🇬🇧 United Kingdom	€29.1M	51.9Mt	€0.5600/kg	4.7%
4	🇮🇩 Indonesia	€27.0M	42.1Mt	€0.6417/kg	4.4%
5	🇵🇰 Pakistan	€25.0M	46.1Mt	€0.5420/kg	4.0%
6	🇺🇸 United States	€11.7M	21.7Mt	€0.5393/kg	1.9%
7	🇹🇷 Turkey	€10.7M	28.1Mt	€0.3793/kg	1.7%

EU Member States

EU ImportersEU Exporters

View full analysis