# Customs tariff code 4805.24.00.00: Weighing 150 g/m$2 or less

> Customs tariff code 4805.24.00.00 covers Weighing 150 g/m$2 or less. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/4805240000
- Reference data as at: 2026-07-01
- Customs code: 4805.24.00.00
- Third-country duty: 0 %
- Declarable: no

## Where this code sits in the tariff

- 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  - 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
    - 4805.24 Weighing 150 g/m$2 or less
      - 4805.24.00.00 Weighing 150 g/m$2 or less

## Duty rates and preferences

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

## Binding tariff information for this code

- **DEK/1237/08-1** (DE): Im Bezug auf die als "Umweltpapier" bezeichnete Ware handelt es sich bei dem etwa 75 x 55 cm großen Probenabschnitt nach dem Untersuchungsergebnis um Papier aus chemischem (mehr als 50, weniger als 80 GHT), mechanischem und halbchemischem Halbstoff aus Holz (überwiegend aus Altpapier hergestellt). Es ist ungebleicht, beidseitig maschinenglatt und weder gestrichen noch überzogen oder getränkt. Sein Quadratmetergewicht beträgt 53 g. Derartige Waren in Streifen oder Rollen, mit einer Breite von mehr als 36 cm oder in quadratischen oder rechteckigen Bogen, die ungefaltet auf einer Seite mehr als 36 cm und auf der anderen Seite mehr als 15 cm messen, gehören als "andere Papiere mit einem Quadratmetergewicht von 150 g oder weniger" zur Codenummer 4805 9100 00 des Integrierten Zolltarifs der EG (TARIC).
- **GB117233988** (GB): TESTLINER PAPER WEIGHING LESS THAN 150 GRAMS PER METRE SQUARED.

## Notes that govern this classification

### Pos. 4805

Zu Unterpositionen 4805 24 00 und 4805 25 00: Siehe die Unterpositions-Anmerkung 5 zu Kapitel 48. (entfallen) bis

## Subdivisions of this code

- 4805.24.00.00.0 Testliner (wiederaufbereiteter Liner), mit einem Quadratmetergewicht von 150 g oder weniger

## Frequently asked questions

### What does customs tariff code 4805.24.00.00 cover?

Code 4805.24.00.00 covers Weighing 150 g/m$2 or less. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4805.24.00.00?

The third-country duty rate for 4805.24.00.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 4805.24.00.00?

The first six digits form the HS code: 480524. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4805.24.00.00 have?

4805.24.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 4805.24.00.00 sit in the tariff?

4805.24.00.00 sits in this hierarchy: 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD > 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter > 480524 Weighing 150 g/m$2 or less. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4805.24.00.00?

Yes. The EBTI database holds decisions on 4805.24.00.00, for example DEK/1237/08-1. A BTI shows which product characteristics the customs authority relied on.

### 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 4805.24.00.00 change?

4805.24.00.00 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/4805240000.