# Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 5: For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

Extent: E+W+S+N.I.

For paper or paperboard weighing not more than 150 g/m2:
(a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and
(1) weighing not more than 80 g/m2; or
(2) coloured throughout the mass; or
(b) containing more than 8 % ash, and
(1) weighing not more than 80 g/m2; or
(2) coloured throughout the mass; or
(c) containing more than 3 % ash and having a brightness of 60 % or more; or
(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m2/g; or
(e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m2/g.
For paper or paperboard weighing more than 150 g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60 % or more, and
(1) a caliper of 225 micrometres (microns) or less; or
(2) a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or
(c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

---
Source: https://www.legislation.gov.uk/eur/2011/1006/annex/I/chapter/48/annotations/1/annotation/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-48/annotations/1/annotation/5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.