{
  "url": "https://openlegislation.uk/eu-regulation-2009-948/annex-I/chapter-48",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-948/annex-I/chapter-48.json",
  "legislation": "eur/2009/948",
  "legislation_title": "Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-948",
  "path": "annex/I/chapter/48",
  "kind": "chapter",
  "number": "48",
  "heading": "PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD",
  "text": "CN code\nDescription\nConventional rate of duty (%)\nSupplementary unit\n48010000\nNewsprint, in rolls or sheets\nFree\n—\n4802\nUncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard\n48021000\nHandmade paper and paperboard\nFree\n—\n48022000\nPaper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard\nFree\n—\n480240\nWallpaper base\n48024010\nNot 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\nFree\n—\n48024090\nOther\nFree\n—\nOther paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres\n48025400\nWeighing less than 40 g/m2\nFree\n—\n480255\nWeighing 40 g/m2 or more but not more than 150 g/m2, in rolls\n48025515\nWeighing 40 g/m2 or more but less than 60 g/m2\nFree\n—\n48025525\nWeighing 60 g/m2 or more but less than 75 g/m2\nFree\n—\n48025530\nWeighing 75 g/m2 or more but less than 80 g/m2\nFree\n—\n48025590\nWeighing 80 g/m2 or more\nFree\n—\n480256\nWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state\n48025620\nWith one side measuring 297 mm and the other side measuring 210 mm (A4 format)\nFree\n—\n48025680\nOther\nFree\n—\n48025700\nOther, weighing 40 g/m2 or more but not more than 150 g/m2\nFree\n—\n480258\nWeighing more than 150 g/m2\n48025810\nIn rolls\nFree\n—\n48025890\nOther\nFree\n—\nOther paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process\n480261\nIn rolls\n48026115\nWeighing 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\nFree\n—\n48026180\nOther\nFree\n—\n48026200\nIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state\nFree\n—\n48026900\nOther\nFree\n—\n480300\nToilet 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 or sheets\n48030010\nCellulose wadding\nFree\n—\nCreped paper and webs of cellulose fibres (tissues), weighing, per ply\n48030031\nNot more than 25 g/m2\nFree\n—\n48030039\nMore than 25 g/m2\nFree\n—\n48030090\nOther\nFree\n—\n4804\nUncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803\nKraftliner\n480411\nUnbleached\nOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process\n48041111\nWeighing less than 150 g/m2\nFree\n—\n48041115\nWeighing 150 g/m2 or more but less than 175 g/m2\nFree\n—\n48041119\nWeighing 175 g/m2 or more\nFree\n—\n48041190\nOther\nFree\n—\n480419\nOther\nOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process\nComposed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2\n48041912\nLess than 175 g\nFree\n—\n48041919\n175 g or more\nFree\n—\n48041930\nOther\nFree\n—\n48041990\nOther\nFree\n—\nSack kraft paper\n480421\nUnbleached\n48042110\nOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process\nFree\n—\n48042190\nOther\nFree\n—\n480429\nOther\n48042910\nOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process\nFree\n—\n48042990\nOther\nFree\n—\nOther kraft paper and paperboard weighing 150 g/m2 or less\n480431\nUnbleached\nOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process\n48043151\nKraft electro-technical insulating paper\nFree\n—\n48043158\nOther\nFree\n—\n48043180\nOther\nFree\n—\n480439\nOther\nOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process\n48043951\nBleached uniformly throughout the mass\nFree\n—\n48043958\nOther\nFree\n—\n48043980\nOther\nFree\n—\nOther kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2\n480441\nUnbleached\n48044191\nSaturating kraft\nFree\n—\n48044198\nOther\nFree\n—\n48044200\nBleached 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\nFree\n—\n48044900\nOther\nFree\n—\nOther kraft paper and paperboard weighing 225 g/m2 or more\n48045100\nUnbleached\nFree\n—\n48045200\nBleached 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\nFree\n—\n480459\nOther\n48045910\nOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process\nFree\n—\n48045990\nOther\nFree\n—\n4805\nOther uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter\nFluting paper\n48051100\nSemi-chemical fluting paper\nFree\n—\n48051200\nStraw fluting paper\nFree\n—\n480519\nOther\n48051910\nWellenstoff\nFree\n—\n48051990\nOther\nFree\n—\nTestliner (recycled liner board)\n48052400\nWeighing 150 g/m2 or less\nFree\n—\n48052500\nWeighing more than 150 g/m2\nFree\n—\n480530\nSulphite wrapping paper\n48053010\nWeighing less than 30 g/m2\nFree\n—\n48053090\nWeighing 30 g/m2 or more\nFree\n—\n48054000\nFilter paper and paperboard\nFree\n—\n48055000\nFelt paper and paperboard\nFree\n—\nOther\n48059100\nWeighing 150 g/m2 or less\nFree\n—\n48059200\nWeighing more than 150 g/m2 but less than 225 g/m2\nFree\n—\n480593\nWeighing 225 g/m2 or more\n48059320\nMade from recovered paper\nFree\n—\n48059380\nOther\nFree\n—\n4806\nVegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets\n48061000\nVegetable parchment\nFree\n—\n48062000\nGreaseproof papers\nFree\n—\n48063000\nTracing papers\nFree\n—\n480640\nGlassine and other glazed transparent or translucent papers\n48064010\nGlassine papers\nFree\n—\n48064090\nOther\nFree\n—\n480700\nComposite 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\n48070030\nMade from recovered paper, whether or not covered with paper\nFree\n—\n48070080\nOther\nFree\n—\n4808\nPaper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803\n48081000\nCorrugated paper and paperboard, whether or not perforated\nFree\n—\n48082000\nSack kraft paper, creped or crinkled, whether or not embossed or perforated\nFree\n—\n48083000\nOther kraft paper, creped or crinkled, whether or not embossed or perforated\nFree\n—\n48089000\nOther\nFree\n—\n4809\nCarbon 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 or sheets\n480920\nSelf-copy paper\n48092010\nIn rolls\nFree\n—\n48092090\nIn sheets\nFree\n—\n480990\nOther\n48099010\nCarbon or similar copying papers\nFree\n—\n48099090\nOther\nFree\n—\n4810\nPaper 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 rectangular (including square) sheets, of any size\nPaper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres\n481013\nIn rolls\n48101320\nPaper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2\nFree\n—\n48101380\nOther\nFree\n—\n481014\nIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state\n48101420\nPaper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2\nFree\n—\n48101480\nOther\nFree\n—\n481019\nOther\n48101910\nPaper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2\nFree\n—\n48101990\nOther\nFree\n—\nPaper 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 or chemi-mechanical process\n481022\nLightweight coated paper\n48102210\nIn rolls of a width exceeding 15 cm or in sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state\nFree\n—\n48102290\nOther\nFree\n—\n481029\nOther\n48102930\nIn rolls\nFree\n—\n48102980\nOther\nFree\n—\nKraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes\n48103100\nBleached 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\nFree\n—\n481032\nBleached 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\n48103210\nCoated with kaolin\nFree\n—\n48103290\nOther\nFree\n—\n48103900\nOther\nFree\n—\nOther paper and paperboard\n481092\nMulti-ply\n48109210\nEach layer bleached\nFree\n—\n48109230\nWith only one outer layer bleached\nFree\n—\n48109290\nOther\nFree\n—\n481099\nOther\n48109910\nBleached paper and paperboard, coated with kaolin\nFree\n—\n48109930\nCoated with mica powder\nFree\n—\n48109990\nOther\nFree\n—\n4811\nPaper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810\n48111000\nTarred, bituminised or asphalted paper and paperboard\nFree\n—\nGummed or adhesive paper and paperboard\n481141\nSelf-adhesive\n48114120\nOf a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber\nFree\n—\n48114190\nOther\nFree\n—\n48114900\nOther\nFree\n—\nPaper and paperboard, coated, impregnated or covered with plastics (excluding adhesives)\n48115100\nBleached, weighing more than 150 g/m2\nFree\n—\n48115900\nOther\nFree\n—\n48116000\nPaper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol\nFree\n—\n48119000\nOther paper, paperboard, cellulose wadding and webs of cellulose fibres\nFree\n—\n48120000\nFilter blocks, slabs and plates, of paper pulp\nFree\n—\n4813\nCigarette paper, whether or not cut to size or in the form of booklets or tubes\n48131000\nIn the form of booklets or tubes\nFree\n—\n48132000\nIn rolls of a width not exceeding 5 cm\nFree\n—\n481390\nOther\n48139010\nIn rolls of a width exceeding 5 cm but not exceeding 15 cm\nFree\n—\n48139090\nOther\nFree\n—\n4814\nWallpaper and similar wallcoverings; window transparencies of paper\n48141000\n‘Ingrain’ paper\nFree\n—\n48142000\nWallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics\nFree\n—\n481490\nOther\n48149010\nWallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics\nFree\n—\n48149080\nOther\nFree\n—\n4815\n4816\nCarbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes\n48162000\nSelf-copy paper\nFree\n—\n48169000\nOther\nFree\n—\n4817\nEnvelopes, 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\n48171000\nEnvelopes\nFree\n—\n48172000\nLetter cards, plain postcards and correspondence cards\nFree\n—\n48173000\nBoxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery\nFree\n—\n4818\nToilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres\n481810\nToilet paper\n48181010\nWeighing, per ply, 25 g/m2 or less\nFree\n—\n48181090\nWeighing, per ply, more than 25 g/m2\nFree\n—\n481820\nHandkerchiefs, cleansing or facial tissues and towels\n48182010\nHandkerchiefs and cleansing or facial tissues\nFree\n—\nHand towels\n48182091\nIn rolls\nFree\n—\n48182099\nOther\nFree\n—\n48183000\nTablecloths and serviettes\nFree\n—\n481840\nSanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles\nSanitary towels, tampons and similar articles\n48184011\nSanitary towels\nFree\n—\n48184013\nTampons\nFree\n—\n48184019\nOther\nFree\n—\nNapkins and napkin liners for babies and similar sanitary articles\n48184091\nNapkins and napkin liners for babies\nFree\n—\n48184099\nOther (for example, incontinence care articles)\nFree\n—\n48185000\nArticles of apparel and clothing accessories\nFree\n—\n481890\nOther\n48189010\nArticles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale\nFree\n—\n48189090\nOther\nFree\n—\n4819\nCartons, 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\n48191000\nCartons, boxes and cases, of corrugated paper or paperboard\nFree\n—\n48192000\nFolding cartons, boxes and cases, of non-corrugated paper or paperboard\nFree\n—\n48193000\nSacks and bags, having a base of a width of 40 cm or more\nFree\n—\n48194000\nOther sacks and bags, including cones\nFree\n—\n48195000\nOther packing containers, including record sleeves\nFree\n—\n48196000\nBox files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like\nFree\n—\n4820\nRegisters, account books, notebooks, 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\n482010\nRegisters, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles\n48201010\nRegisters, account books, order books and receipt books\nFree\n—\n48201030\nNotebooks, letter pads and memorandum pads\nFree\n—\n48201050\nDiaries\nFree\n—\n48201090\nOther\nFree\n—\n48202000\nExercise books\nFree\n—\n48203000\nBinders (other than book covers), folders and file covers\nFree\n—\n48204000\nManifold business forms and interleaved carbon sets\nFree\n—\n48205000\nAlbums for samples or for collections\nFree\n—\n48209000\nOther\nFree\n—\n4821\nPaper or paperboard labels of all kinds, whether or not printed\n482110\nPrinted\n48211010\nSelf-adhesive\nFree\n—\n48211090\nOther\nFree\n—\n482190\nOther\n48219010\nSelf-adhesive\nFree\n—\n48219090\nOther\nFree\n—\n4822\nBobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened)\n48221000\nOf a kind used for winding textile yarn\nFree\n—\n48229000\nOther\nFree\n—\n4823\nOther 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\n48232000\nFilter paper and paperboard\nFree\n—\n48234000\nRolls, sheets and dials, printed for self-recording apparatus\nFree\n—\nTrays, dishes, plates, cups and the like, of paper or paperboard\n48236100\nOf bamboo\nFree\n—\n482369\nOther\n48236910\nTrays, dishes and plates\nFree\n—\n48236990\nOther\nFree\n—\n482370\nMoulded or pressed articles of paper pulp\n48237010\nMoulded trays and boxes for packing eggs\nFree\n—\n48237090\nOther\nFree\n—\n482390\nOther\n48239040\nPaper and paperboard, of a kind used for writing, printing or other graphic purposes\nFree\n—\n48239085\nOther\nFree\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/948/annex/I/chapter/48",
    "retrieved_at": "2026-11-01T14:51:13.488896+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}