Customs tariff code 4805.40.00.00: Filter paper and paperboard
Reference data as at 1 July 2026
Customs tariff code 4805.40.00.00 covers Filter paper and paperboard. The third-country duty rate is 0 %, plus import VAT.
4805.40.00.00 is TARIC code in the EU customs tariff, in chapter 48. 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
- 4805.40.00.00
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 4
Where this code sits in the tariff
From HS code to customs tariff code 4805.40.00.00
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
PAPIER NON COUCHE, NI ENDUIT, POREUX, OBTENU A PARTIR D UNE PATE CHIMIQUE, RECONNU COMME PAPIER FILTRE. DIMENSIONS : 26 X 26 CM.
TDY SERIES PAPER FABRIC IN GRADES F6-F9. USED IN THE MANUFACTURE OF AIR FILTERS. IN ROLL FORM W610MM X L250M EA.
TD SERIES PP PAPER FABRIC IN GRADES F5-F9. USED IN THE MANUFACTURE OF AIR FILTERS. IN ROLL FORM W711MM X L150M EA.
PAPIER FILTRE, POUR SACS D'ASPIRATEUR, D'UNE EPAISSEUR DE 0.04 MM, DONT LE GRAMMAGE EST DE 19 GR/M2.
Notes that govern this classification
Zu Unterposition 4805 40 00: Siehe die Erläuterungen zu Unterposition 4805 40 des HS.
Zu Unterposition 4805 40: Filterpapiere und -pappen sind holzfreie, poröse Erzeugnisse, die in einem mechanischen oder halbmechanischen Verfahren gewonnen wurden, ungeleimt und dazu bestimmt, Feststoffteilchen aus Flüssigkeiten oder Gasen abzuscheiden. Sie wurden aus Halbstoff aus Lumpen (Hadern) oder aus chemischem Halbstoff oder aus einer Mischung daraus hergestellt. Sie können auch synthetische Fasern oder Glasfasern enthalten. Die Porengröße wird bestimmt durch die Größe der Feststoffteilchen, die abgeschieden werden sollten. Hierher gehören Filterpapiere und -pappen für die Herstellung von Teebeuteln, Kaffeefiltern, Filtern für Kraftfahrzeuge, ebenso Papiere für analytische Filtrationen und Filterpapiere und -pappen, die weder sauer noch alkalisch sein dürfen und die einen sehr niedrigen Aschegehalt haben.
Subdivisions of this code
Frequently asked questions
What does customs tariff code 4805.40.00.00 cover?
Code 4805.40.00.00 covers Filter paper and paperboard. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 4805.40.00.00?
The third-country duty rate for 4805.40.00.00 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 4805.40.00.00?
The first six digits form the HS code: 480540. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 4805.40.00.00 have?
4805.40.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 4805.40.00.00 sit in the tariff?
4805.40.00.00 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 > 480540 Filter paper and paperboard. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 4805.40.00.00?
Yes. The EBTI database holds decisions on 4805.40.00.00, for example FR-RTC-2013-167034. 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 4805.40.00.00 change?
4805.40.00.00 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.