Hierarchy

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

4800000000PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

4807000000Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

4807003000Made from recovered paper, whether or not covered with paper

4807008000Other

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 4800000000

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

Import control(2)

inherited from 4800000000

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)

inherited from 4807000000

Indonesia

Decision 0284/142018-03-01

3 certificate(s) required

C690Other certificates

FLEGT import licence for timber

C631Other certificates

Formal letter validating the use of non-wooden or recycled materials for paper products, issued by the Ministry of Industry of the FLEGT VPA partner country from which the paper products are originating

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

CD703Paper products originating from non-wooden or recycled material are accompanied by a formal letter from the Indonesian Ministry of Industry validating the use of non-wooden or recycled materials. Such products will not be FLEGT licenced.

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: 2004-01-01

Description & Classification

Common misclassifications

4807008000: Composite paper or paperboard not described as made from recovered paper

Classification tips

Composite paper or paperboard made from recovered paper

Sample products

Composite paperboard made from recovered paper, uncoated, in sheets

Regulatory notes

Additional noteAdditional Notes to Chapter 48

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. For the purposes of subheading 4802 20, 'paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard' means paper and paperboard manufactured mainly from bleached pulp fibres and weighing 65 g/m2 or more but not more than 250 g/m2, having a surface of a kind suitable for coating with a photographic emulsion. 3. For the purposes of heading 4805, 'fluting paper' means paper which, when humidified by wetting, is used for the production of corrugated paper or paperboard and which: (a) in the case of semi-chemical fluting, is obtained from pulp 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, and has a CMT 30 (Corrugating Medium Test with 30 minutes conditioning) crush resistance exceeding 1.8 Newtons/g/m2 at 50 % relative humidity, at 23 degrees C; (b) in the case of other fluting (straw fluting, recycled fluting), is obtained from pulp the composition of which has not been specified and has a CMT 30 crush resistance exceeding 1.4 Newtons/g/m2 at 50 % relative humidity, at 23 degrees C.

Chapter note

Non-preferential origin

tariff_shift

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.

CTH

tariff_shift

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 Made from recovered paper, whether or not covered with paper (4807003000)?

The third country duty (erga omnes) for Made from recovered paper, whether or not covered with paper is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Made from recovered paper, whether or not covered with paper (4807003000)?

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 Made from recovered paper, whether or not covered with paper (4807003000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Made from recovered paper, whether or not covered with paper (4807003000)?

2 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

4800000000PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

4807003000Made from recovered paper, whether or not covered with paper

4807008000Other

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 4800000000

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 4800000000

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)

inherited from 4807000000

Indonesia

Decision 0284/142018-03-01

3 certificate(s) required

C690Other certificates

FLEGT import licence for timber

C631Other certificates

Y057Particular provisions

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

Import/export not allowed after control

Start date: 2004-01-01

Trade Statistics

Description & Classification

Common misclassifications

4807008000: Composite paper or paperboard not described as made from recovered paper

Classification tips

Composite paper or paperboard made from recovered paper

Sample products

Composite paperboard made from recovered paper, uncoated, in sheets

Associated BTIs

Regulatory notes

Additional noteAdditional Notes to Chapter 48

Chapter note

Non-preferential origin

tariff_shift

CTH

tariff_shift

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 Made from recovered paper, whether or not covered with paper (4807003000)?

Are there tariff preferences for Made from recovered paper, whether or not covered with paper (4807003000)?

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 Made from recovered paper, whether or not covered with paper (4807003000)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Made from recovered paper, whether or not covered with paper (4807003000)?

2 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.

1. For the purposes of this chapter, except where the context otherwise requires, the term 'paper' includes paperboard (irrespective of thickness or weight per m2). 2. This chapter does not cover: (a) articles of Chapter 30 (e.g., diagnostic reagents on a backing of paper); (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 headings 3701 to 3704; (f) paper impregnated with diagnostic or laboratory reagents (heading 3822); (g) paper-reinforced stratified plastics, or one layer of paper or paperboard coated or covered on both sides with plastics, the layer of paper or paperboard serving merely as reinforcement, and articles thereof (Chapter 39); (h) articles of heading 4202 (travel goods); (ij) articles of Chapter 46 (manufactures of plaiting materials); (k) paper yarn and textile articles of paper yarn (Section XI); (l) articles of Chapter 64 (footwear) or Chapter 65 (headgear); (m) abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814); (n) metal foil on a backing of paper or paperboard (generally Section XIV or XV); (o) articles of heading 9209 (parts of musical instruments); (p) articles of Chapter 95 (toys, games, sports requisites); (q) articles of Chapter 96 (buttons, sanitary towels and tampons, napkins and napkin liners for babies, and similar articles). 3. Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking, 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.

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.

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€0.7630/kg

Export €/kg

€0.8862/kg

Market concentration (HHI)

2,642

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€7.2M	10.4Mt	€0.6906/kg	36.7%
2	🇳🇴 Norway	€6.1M	8.5Mt	€0.7252/kg	31.3%
3	🇬🇧 United Kingdom	€2.4M	2.7Mt	€0.8826/kg	12.2%
4	🇹🇷 Turkey	€2.3M	3.2Mt	€0.7094/kg	11.5%
5	🇺🇸 United States	€852K	258Kt	€3.31/kg	4.3%
6	🇧🇾 Belarus	€771K	1.6Mt	€0.4800/kg	3.9%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€219.1M	254.1Mt	€0.8623/kg	46.9%
2	🇺🇸 United States	€192.1M	205.9Mt	€0.9332/kg	41.2%
3	🇹🇷 Turkey	€22.0M	29.7Mt	€0.7404/kg	4.7%
4	🇨🇦 Canada	€18.3M	15.6Mt	€1.17/kg	3.9%
5	🇨🇳 China	€15.3M	20.5Mt	€0.7478/kg	3.3%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€0.7630/kg

Export €/kg

€0.8862/kg

Market concentration (HHI)

2,642

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€7.2M	10.4Mt	€0.6906/kg	36.7%
2	🇳🇴 Norway	€6.1M	8.5Mt	€0.7252/kg	31.3%
3	🇬🇧 United Kingdom	€2.4M	2.7Mt	€0.8826/kg	12.2%
4	🇹🇷 Turkey	€2.3M	3.2Mt	€0.7094/kg	11.5%
5	🇺🇸 United States	€852K	258Kt	€3.31/kg	4.3%
6	🇧🇾 Belarus	€771K	1.6Mt	€0.4800/kg	3.9%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€219.1M	254.1Mt	€0.8623/kg	46.9%
2	🇺🇸 United States	€192.1M	205.9Mt	€0.9332/kg	41.2%
3	🇹🇷 Turkey	€22.0M	29.7Mt	€0.7404/kg	4.7%
4	🇨🇦 Canada	€18.3M	15.6Mt	€1.17/kg	3.9%
5	🇨🇳 China	€15.3M	20.5Mt	€0.7478/kg	3.3%

EU Member States

EU ImportersEU Exporters

View full analysis