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

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

Regulatory notes

NENC4707

Recovered (waste and scrap) paper or paperboard This heading does not include rolls of paper, the outer layers of which have been partially soaked in water or otherwise damaged (Chapter 48).

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

specific

Recovered (waste and scrap) paper or paperboard.

The origin shall be the country where recovered (waste and scrap) paper or paperboard are derived or collected from manufacturing or processing operations or from consumption

specific

Recovered (waste and scrap) paper or paperboard.

The origin shall be the country where recovered (waste and scrap) paper or paperboard are derived or collected from manufacturing or processing operations or from consumption

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 Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

The third country duty (erga omnes) for Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

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 Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

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

What are the non-preferential origin rules for Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

Non-preferential origin rules for Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) 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.

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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

4707000000Recovered (waste and scrap) paper or paperboard

4707100000Unbleached kraft paper or paperboard or corrugated paper or paperboard 4707200000Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass

4707300000Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

4707301000Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material 4707309000Other

4707900000Other, including unsorted waste and scrap

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

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

Regulatory notes

NENC4707

Recovered (waste and scrap) paper or paperboard This heading does not include rolls of paper, the outer layers of which have been partially soaked in water or otherwise damaged (Chapter 48).

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

Non-preferential origin

specific

Recovered (waste and scrap) paper or paperboard.

The origin shall be the country where recovered (waste and scrap) paper or paperboard are derived or collected from manufacturing or processing operations or from consumption

specific

Recovered (waste and scrap) paper or paperboard.

The origin shall be the country where recovered (waste and scrap) paper or paperboard are derived or collected from manufacturing or processing operations or from consumption

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 Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

Are there tariff preferences for Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

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 Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

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

What are the non-preferential origin rules for Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (4707300000)?

Help

Need help?

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