# Customs tariff code 48: PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

> Customs tariff code 48 covers PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/48
- Reference data as at: 2026-07-01
- Customs code: 48
- 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 48

Zu Position 4802 gehören jedoch nicht Filterpapiere und -pappen (einschließlich Papiere für Teebeutel), Filzpapiere und -pappen (RV E4805300). 6. Als „Kraftpapier und Kraftpappe" im Sinne dieses Kapitels gelten Papiere und Pappen mit einem auf die Gesamtfasermenge bezogenen Gehalt an Sulfat- oder Natronzellstoff von 80 GHT oder mehr (RV E4806000). 7. Soweit der Wortlaut der Positionen nichts anderes bestimmt, gehören Papiere, Pappen, Zellstoffwatte und Vliese aus Zellstofffasern, die die Merkmale zweier oder mehrerer der Positionen 4801 bis 4811 aufweisen, zu der zuletzt genannten in Betracht kommenden Position (RV E4807000). 8. …

## Subdivisions of this code

- 4801 Newsprint, in rolls or sheets
- 4802 Uncoated 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
- 4803 Toilet 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
- 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
- 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
- 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
- 4807 Composite 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
- 4808 Paper 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
- 4809 Carbon 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
- 4810 Paper 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
- 4811 Paper, 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
- 4812 Filter blocks, slabs and plates, of paper pulp
- 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes
- 4814 Wallpaper and similar wallcoverings; window transparencies of paper
- 4816 Carbon 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
- 4817 Envelopes, 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
- 4818 Toilet 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, 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
- 4819 Cartons, 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
- 4820 Registers, 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
- 4821 Paper or paperboard labels of all kinds, whether or not printed
- 4822 Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened)
- 4823 Other 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

## Frequently asked questions

### What does customs tariff code 48 cover?

Code 48 covers PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 48?

The third-country duty rate for 48 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 48 have?

48 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 48?

The EBTI database currently holds no valid decisions on 48. 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 48 change?

48 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/48.