OpenLegislation

Division 7 Heading Nos 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    in strips or rolls of a width exceeding 15 cm; or

  2. (b)

    in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

Except that handmade paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of note 6, in heading No 4802.

Notes on Chapter 48

Footnotes

f1

Entry under this subheading is subject to conditions laid down in the relevant Community provisions.

f2

WTO tariff quota: see Annex 7.

f3

Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the preliminary provisions.