Customs tariff code 47: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER…
Reference data as at 1 July 2026
Customs tariff code 47 covers PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD. The third-country duty rate is 0 %, plus import VAT.
47 is a chapter in the EU customs tariff. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 47
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 0
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 0 % | MFN |
| United Kingdom | 0 % | Tariff preference |
| United States | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.
Notes that govern this classification
Official excerpts are reproduced in their original language.
1. Als „chemische Halbstoffe aus Holz, zum Auflösen" im Sinne der Position 4702 gelten chemische Halbstoffe mit einem Anteil an unlöslichem Halbstoff von 92 GHT oder mehr bei Natron- oder Sulfatzellstoffen bzw. 88 GHT oder mehr bei Sulfitzellstoffen, nach einstündiger Lagerung in einer 18-prozentigen Natronlauge (NaOH) bei 20°C und mit einem Aschegehalt von 0,15 GHT oder weniger (ausschließlich bei Sulfitzellstoffen) (RV E4701000).
Subdivisions of this code
- 4701Mechanical wood pulp
- 4702Chemical wood pulp, dissolving grades
- 4703Chemical wood pulp, soda or sulphate, other than dissolving grades
- 4704Chemical wood pulp, sulphite, other than dissolving grades
- 4705Wood pulp obtained by a combination of mechanical and chemical pulping processes
- 4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
- 4707Recovered (waste and scrap) paper or paperboard
Frequently asked questions
What does customs tariff code 47 cover?
Code 47 covers PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 47?
The third-country duty rate for 47 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
How many digits does 47 have?
47 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.
Is there binding tariff information for 47?
The EBTI database currently holds no valid decisions on 47. Comparable cases are found through the parent heading instead.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 47 change?
47 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.