# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Chapter 48: PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD Extent: E+W+S+N.I. CN code Description Rate of duty autonomous (%) conventional (%) Supplementary unit 480100 Newsprint, in rolls or sheets 48010010 Mentioned in the additional note 1 to this chapter 7 4,7 — 48010090 Other 18 7,8 — 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No 4801 or 4803; handmade paper and paperboard 48021000 Handmade paper and paperboard 15 4,1 — 48022000 Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard 18 8,4 — 48023000 Carbonizing base paper 18 7,2 — 480240 Wallpaper base 48024010 Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres 18 8 — 48024090 Other 18 8 — Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres 480251 Weighing less than 40 g/m2 48025110 Paper weighing not more than 15 g/m2 for use in stencil making 6 3 — 48025190 Other 18 8 — 480252 Weighing 40 g/m2 or more but not more than 150 g/m2 48025220 In rolls 18 8 — 48025280 In sheets 18 8 — 480253 Weighing more than 150 g/m2 48025320 In rolls 18 8 — 48025380 In sheets 18 8 — 480260 Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process 48026011 In rolls 18 8 — 48026019 In sheets 18 8 — Other 48026091 In rolls 18 8 — 48026099 In sheets 18 8 — 480300 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state 48030010 Cellulose wadding 18 8 — Creped paper and webs of cellulose fibres (tissues), weighing, per ply 48030031 Not more than 25 g/m2 18 8 — 48030039 More than 25 g/m2 18 8 — 48030090 Other 18 8 — 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No 4802 or 4803 Kraftliner 480411 Unbleached Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 48041111 Weighing less than 150 g/m2 18 5,5 — 48041115 Weighing 150 g/m2 or more but less than 175 g/m2 18 5,5 — 48041119 Weighing 175 g/m2 or more 18 5,5 — 48041190 Other 18 7,9 — 480419 Other Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2 48041911 Less than 150 g 18 5,5 — 48041915 150 g or more but less than 175 g 18 5,5 — 48041919 175 g or more 18 5,5 — Other, weighing per m2 48041931 Less than 150 g 18 5,5 — 48041935 150 g or more but less than 175 g 18 5,5 — 48041939 175 g or more 18 5,5 — 48041990 Other 18 7,9 — Sack kraft paper 480421 Unbleached 48042110 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 7,2 — 48042190 Other 18 7,9 — 480429 Other 48042910 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 7,2 — 48042990 Other 18 7,9 — Other kraft paper and paperboard weighing 150 g/m2 or less 480431 Unbleached 48043110 For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607 6 2 — Other Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 48043151 Kraft electro-technical insulating paper 18 5,5 — 48043159 Other 18 5,5 — 48043190 Other 18 7,9 — 480439 Other 48043910 For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607 6 2 — Other Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 48043951 Bleached uniformly throughout the mass 18 5,5 — 48043959 Other 18 5,5 — 48043990 Other 18 7,9 — Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 480441 Unbleached 48044110 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 5,5 — Other 48044191 Saturating kraft 18 7,9 — 48044199 Other 18 7,9 — 480442 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process 48044210 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 5,5 — 48044290 Other 18 7,9 — 480449 Other 48044910 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 5,5 — 48044990 Other 18 7,9 — Other kraft paper and paperboard weighing 225 g/m2 or more 480451 Unbleached 48045110 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 5,5 — 48045190 Other 18 7,9 — 480452 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process 48045210 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 5,5 — 48045290 Other 18 7,9 — 480459 Other 48045910 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 5,5 — 48045990 Other 18 7,9 — 4805 Other uncoated paper and paperboard, in rolls or sheets 48051000 Semi-chemical fluting paper (corrugating medium) 18 8 — Multi-ply paper and paperboard 48052100 Each layer bleached 18 8 — 480522 With only one outer layer bleached 48052210 Testliner 18 8 — 48052290 Other 18 8 — 48052300 Having three or more layers, of which only the two outer layers are bleached 18 8 — 480529 Other 48052910 Testliner 18 8 — 48052990 Other 18 8 — 480530 Sulphite wrapping paper 48053010 Weighing less than 30 g/m2 18 8 — 48053090 Weighing 30 g/m2 or more 18 8,4 — 48054000 Filter paper and paperboard 18 8 — 48055000 Felt paper and paperboard 18 8 — 480560 Other paper and paperboard, weighing 150 g/m2 or less 48056010 Strawpaper and strawboard 18 7,2 — Paper and paperboard for corrugated paper and paperboard 48056020 Wellenstoff 18 9 — 48056040 Testliner 18 9 — 48056060 Other 18 8,4 — 48056090 Other 18 8,4 — 480570 Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2 Paper and paperboard for corrugated paper and paperboard 48057011 Testliner 18 8 — 48057019 Other 18 8 — 48057090 Other 18 8 — 480580 Other paper and paperboard, weighing 225 g/m2 or more Made from wastepaper 48058011 Testliner 18 8 — 48058019 Other 18 8 — 48058090 Other 18 8 — 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets 48061000 Vegetable parchment 18 9,2 — 48062000 Greaseproof papers 18 9,2 — 48063000 Tracing papers 18 9,2 — 480640 Glassine and other glazed transparent or translucent papers 48064010 Glassine papers 18 9,2 — 48064090 Other 18 9,2 — 4807 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 48071000 Paper and paperboard, laminated internally with bitumen, tar or asphalt 18 9,4 — Other 48079100 Straw paper and paperboard, whether or not covered with paper other than straw paper 18 8,8 — 480799 Other Made from wastepaper, whether or not covered with paper 48079911 Composed of two or more layers of different nature 18 9,2 — 48079919 Other 18 9,2 — 48079990 Other 18 9,2 — 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than that of heading No 4803 or 4818 48081000 Corrugated paper and paperboard, whether or not perforated 21 10 — 48082000 Sack kraft paper, creped or crinkled, whether or not embossed or perforated 18 9,2 — 48083000 Other kraft paper, creped or crinkled, whether or not embossed or perforated 18 8,8 — 48089000 Other 18 8,8 — 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state 48091000 Carbon or similar copying papers 19 8,4 — 480920 Self-copy paper 48092010 In rolls 19 8,4 — 48092090 In sheets 19 8,4 — 48099000 Other 19 8 — 4810 Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres 481011 Weighing not more than 150 g/m2 48101110 Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard 19 8,4 — Other 48101191 In rolls 19 8 — 48101199 In sheets 19 8 — 48101200 Weighing more than 150 g/m2 19 8,4 — Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process 48102100 Light-weight coated paper 19 8,4 — 481029 Other In rolls 48102911 Wallpaper base 19 8,4 — 48102919 Other 19 8,4 — 48102990 In sheets 19 8,4 — Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes 48103100 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less 19 8,4 — 481032 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 48103210 Coated with kaolin 19 7,4 — 48103290 Other 19 8,4 — 48103900 Other 19 7,2 — Other paper and paperboard 481091 Multi-ply 48109110 Each layer bleached 19 8,4 — 48109130 With only one outer layer bleached 19 8,4 — 48109190 Other 19 8,4 — 481099 Other 48109910 Bleached paper and paperboard, coated with kaolin 19 7,6 — 48109930 Coated with mica powder 15 6,4 — 48109990 Other 19 8,4 — 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of heading No 4803, 4809, 4810 or 4818 48111000 Tarred, bituminized or asphalted paper and paperboard 19 8,4 — Gummed or adhesive paper and paperboard 48112100 Self-adhesive 19 8 — 48112900 Other 19 8,4 — Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives) 48113100 Bleached, weighing more than 150 g/m2 19 7,6 — 48113900 Other 19 8,4 — 48114000 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 19 8,4 — 481190 Other paper, paperboard, cellulose wadding and webs of soft cellulose 48119010 Continuous forms 19 8,4 — 48119090 Other 19 8 — 48120000 Filter blocks, slabs and plates, of paper pulp 17 9,2 — 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 48131000 In the form of booklets or tubes 15 4,1 — 48132000 In rolls of a width not exceeding 5 cm 15 4,1 — 481390 Other 48139010 Not impregnated, in rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm 14 3,9 — 48139090 Other 19 7 — 4814 Wallpaper and similar wall coverings; window transparencies of paper 48141000 ‘Ingrain’ paper 19 6,4 — 48142000 Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics 23 11,2 — 48143000 Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven 14 3,9 — 481490 Other 48149010 Wallpaper and similar wall coverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics 19 6,6 — 48149090 Other 19 6,6 — 48150000 Floor coverings on a base of paper or of paperboard, whether or not cut to size 19 10 m2 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 48161000 Carbon or similar copying papers 19 8 — 48162000 Self-copy paper 19 8 — 48163000 Duplicator stencils 19 8 — 48169000 Other 19 8 — 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 48171000 Envelopes 20 10,8 — 48172000 Letter cards, plain postcards and correspondence cards 20 10,4 — 48173000 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 20 10,8 — 4818 Toilet paper, handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, 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 481810 Toilet paper 48181010 Weighing, per ply, 25 g/m2 or less 19 8 — 48181090 Weighing, per ply, more than 25 g/m2 19 8 — 481820 Handkerchiefs, cleansing or facial tissues and towels 48182010 Handkerchiefs and cleansing or facial tissues 19 10 — Hand towels 48182091 In rolls 19 10 — 48182099 Other 19 10 — 48183000 Tablecloths and serviettes 19 10 — 481840 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles Sanitary towels, tampons and similar articles 48184011 Sanitary towels 19 8,8 — 48184013 Tampons 19 8,8 — 48184019 Other 19 8,8 — Napkins and napkin liners for babies and similar sanitary articles 48184091 Not put up for retail sale 19 9,2 — 48184099 Other 19 6,6 — 48185000 Articles of apparel and clothing accessories 19 10 — 481890 Other 48189010 Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale 19 9,2 — 48189090 Other 19 10 — 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like 48191000 Cartons, boxes and cases, of corrugated paper or paperboard 20 10,8 — 481920 Folding cartons, boxes and cases, of non-corrugated paper or paperboard 48192010 With a weight of the paper or the paperboard of less than 600 g/m2 20 10,8 — 48192090 With a weight of the paper or the paperboard of 600 g/m2 or more 20 10,4 — 48193000 Sacks and bags, having a base of a width of 40 cm or more 20 10,8 — 48194000 Other sacks and bags, including cones 20 10,4 — 48195000 Other packing containers, including record sleeves 20 10,8 — 48196000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 20 10 — 4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard 482010 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 48201010 Registers, account books, order books and receipt books 21 10,8 — 48201030 Note books, letter pads and memorandum pads 21 10,8 — 48201050 Diaries 21 11,2 — 48201090 Other 21 10,8 — 48202000 Exercise books 21 11,2 — 48203000 Binders (other than book covers), folders and file covers 21 10,8 — 482040 Manifold business forms and interleaved carbon sets 48204010 Continuous forms 21 10,4 — 48204090 Other 21 10,8 — 48205000 Albums for samples or for collections 21 11,2 — 48209000 Other 21 11,2 — 4821 Paper or paperboard labels of all kinds, whether or not printed 482110 Printed 48211010 Self-adhesive 20 8,8 — 48211090 Other 20 8,8 — 482190 Other 48219010 Self-adhesive 20 8,8 — 48219090 Other 20 8,8 — 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 48221000 Of a kind used for winding textile yarn 19 9,6 — 48229000 Other 19 9,6 — 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres Gummed or adhesive paper, in strips or rolls 482311 Self-adhesive Of a width not exceeding 10 cm, the coating of which consists of unvulcanized natural or synthetic rubber 48231111 Self-adhesive on one side 16 3,7 — 48231119 Self-adhesive on both sides 16 3,7 — 48231190 Other 19 8 — 48231900 Other 19 7,2 — 48232000 Filter paper and paperboard 19 8,4 — 48233000 Cards, not punched, for punch card machines, whether or not in strips 19 9,6 — 48234000 Rolls, sheets and dials, printed for self-recording apparatus 19 9,6 — Other paper and paperboard, of a kind used for writing, printing or other graphic purposes 482351 Printed, embossed or perforated 48235110 Continuous forms 19 8,4 — 48235190 Other 19 8,4 — 482359 Other 48235910 In strips or rolls for office machines and the like 19 7,2 — 48235990 Other 19 7,2 — 482360 Trays, dishes, plates, cups and the like, of paper or paperboard 48236010 Trays, dishes and plates 19 10 — 48236090 Other 19 10 — 482370 Moulded or pressed articles of paper pulp 48237010 Moulded trays and boxes for packing eggs 19 10,3 — 48237090 Other 19 10,3 — 482390 Other 48239010 Gaskets, washers and other seals, for use in civil aircraft 19 Free — Other 48239020 Perforated paper and paperboard for Jacquard and similar machines 13 3,7 — 48239030 Fans and hand screens; frames therefor and parts of such frames 21 4,5 — Other Cut to size or shape 48239051 Condenser paper 19 8 — Other 48239071 Gummed or adhesive paper 19 8 — 48239079 Other 19 8 — 48239090 Other 19 10,3 — --- Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/48 (the official version) Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-48 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.