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(2)

inherited from 4700000000

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.

Start date: 1972-01-01

Description & Classification

Common misclassifications

4706910000: the pulp is mechanically processed
4706930000: the pulp is obtained by a combination of mechanical and chemical processes

Classification tips

the pulp is chemically processed

Sample products

Chemically processed pulp of fibrous cellulosic material

Regulatory notes

NENC4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material See the HS General Explanatory Note to this chapter, third paragraph.

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.

Non-preferential origin

tariff_shift

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

CTH

tariff_shift

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

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 Chemical (4706920000)?

The third country duty (erga omnes) for Chemical is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Chemical (4706920000)?

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 Chemical (4706920000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Chemical (4706920000)?

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

What products are classified under code 4706920000?

TARIC code 4706920000 (Chemical) covers the following products: Chemically processed pulp of fibrous cellulosic material, Chemically processed cellulosic fibres from recovered paper or paperboard.

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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

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

4706910000Other

4706910000Mechanical

4706920000Chemical

4706930000Obtained by a combination of mechanical and chemical processes

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

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(2)

inherited from 4700000000

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

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

4706910000: the pulp is mechanically processed
4706930000: the pulp is obtained by a combination of mechanical and chemical processes

Classification tips

the pulp is chemically processed

Sample products

Chemically processed pulp of fibrous cellulosic material

Associated BTIs

See all BTIs (10)

Regulatory notes

NENC4706

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material See the HS General Explanatory Note to this chapter, third paragraph.

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

Non-preferential origin

tariff_shift

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

CTH

tariff_shift

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

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 Chemical (4706920000)?

The third country duty (erga omnes) for Chemical is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Chemical (4706920000)?

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 Chemical (4706920000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Chemical (4706920000)?

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

What products are classified under code 4706920000?

TARIC code 4706920000 (Chemical) covers the following products: Chemically processed pulp of fibrous cellulosic material, Chemically processed cellulosic fibres from recovered paper or paperboard.

Help

Need help?

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

Synonyms

chemically processed pulp, cellulosic fibres, pulp from recovered paper or paperboard

Materials

fibrous cellulosic material

Keywords

chemically processed pulp · cellulosic fibres · pulp from recovered paper or paperboard · chemical · fibrous cellulosic material · pulp

Section noteNotes 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.

What are the non-preferential origin rules for Chemical (4706920000)?

Non-preferential origin rules for Chemical 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 4706920000 be used on a customs declaration?

Yes, TARIC code 4706920000 (Chemical) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Trade Statistics

Imports

€0

10.1M KG 90PCT SDT

Exports

€0

55.2M KG 90PCT SDT

Balance

+€0

Import €/kg

€2.75/KG 90PCT SDT

(€2.60/kg)

Export €/kg

€2.52/KG 90PCT SDT

(€2.16/kg)

Market concentration (HHI)

4,000

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇵🇭 Philippines	€15.3M	3.0Mt	€5.08/kg	55.4%
2	🇺🇸 United States	€7.3M	3.3Mt	€2.21/kg	26.4%
3	🇨🇳 China	€4.1M	3.3Mt	€1.26/kg	14.9%
4	🇨🇴 Colombia	€647K	674Kt	€0.9596/kg	2.3%
5	🇬🇧 United Kingdom	€182K	58Kt	€3.13/kg	0.7%
6	🇪🇬 Egypt	€53K	80Kt	€0.6572/kg	0.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€16.3M	7.8Mt	€2.11/kg	23.7%
2	🇮🇩 Indonesia	€15.8M	6.5Mt	€2.44/kg	23.0%
3	🇨🇳 China	€14.0M	4.3Mt	€3.27/kg	20.3%
4	🇻🇳 Vietnam	€13.9M	7.2Mt	€1.93/kg	20.1%
5	🇲🇽 Mexico	€6.0M	2.9Mt	€2.08/kg	8.7%
6	🇦🇺 Australia	€2.9M	1.6Mt	€1.90/kg	4.3%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

10.1M KG 90PCT SDT

Exports

€0

55.2M KG 90PCT SDT

Balance

+€0

Import €/kg

€2.75/KG 90PCT SDT

(€2.60/kg)

Export €/kg

€2.52/KG 90PCT SDT

(€2.16/kg)

Market concentration (HHI)

4,000

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇵🇭 Philippines	€15.3M	3.0Mt	€5.08/kg	55.4%
2	🇺🇸 United States	€7.3M	3.3Mt	€2.21/kg	26.4%
3	🇨🇳 China	€4.1M	3.3Mt	€1.26/kg	14.9%
4	🇨🇴 Colombia	€647K	674Kt	€0.9596/kg	2.3%
5	🇬🇧 United Kingdom	€182K	58Kt	€3.13/kg	0.7%
6	🇪🇬 Egypt	€53K	80Kt	€0.6572/kg	0.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€16.3M	7.8Mt	€2.11/kg	23.7%
2	🇮🇩 Indonesia	€15.8M	6.5Mt	€2.44/kg	23.0%
3	🇨🇳 China	€14.0M	4.3Mt	€3.27/kg	20.3%
4	🇻🇳 Vietnam	€13.9M	7.2Mt	€1.93/kg	20.1%
5	🇲🇽 Mexico	€6.0M	2.9Mt	€2.08/kg	8.7%
6	🇦🇺 Australia	€2.9M	1.6Mt	€1.90/kg	4.3%

EU Member States

EU ImportersEU Exporters

View full analysis