# Customs tariff code 47: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER…

> 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.

- Source: https://www.zolltarif-finder.de/en/customs-code/47
- Reference data as at: 2026-07-01
- Customs code: 47
- Third-country duty: 0 %
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 0 % | MFN |
| United Kingdom | 0 % | Tariff preference |
| United States | 0 % | Tariff preference |

## Notes that govern this classification

### Kapitel 47

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

- 4701 Mechanical wood pulp
- 4702 Chemical wood pulp, dissolving grades
- 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades
- 4704 Chemical wood pulp, sulphite, other than dissolving grades
- 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes
- 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
- 4707 Recovered (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.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/47.