# Customs tariff code 4805.91.00.90.0: Other, andere

> Customs tariff code 4805.91.00.90.0 covers Other, andere. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/48059100900
- Reference data as at: 2026-07-01
- Customs code: 4805.91.00.90.0
- Third-country duty: 0 %
- Declarable: yes

## 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
    - 4805.91 Weighing 150 g/m$2 or less
      - 4805.91.00 andere, mit einem Quadratmetergewicht von 150 g oder weniger
        - 4805.91.00.90 Other
          - 4805.91.00.90.0 Other, andere

## Duty rates and preferences

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

## Frequently asked questions

### What does customs tariff code 4805.91.00.90.0 cover?

Code 4805.91.00.90.0 covers Other, andere. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4805.91.00.90.0?

The third-country duty rate for 4805.91.00.90.0 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 4805.91.00.90.0?

The first six digits form the HS code: 480591. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4805.91.00.90.0 have?

4805.91.00.90.0 has eleven digits and is the full German commodity code used on an import declaration. A German import declaration requires the eleven-digit commodity code.

### Where does 4805.91.00.90.0 sit in the tariff?

4805.91.00.90.0 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 > 480591 Weighing 150 g/m$2 or less > 48059100 andere, mit einem Quadratmetergewicht von 150 g oder weniger > 4805910090 Other. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4805.91.00.90.0?

The EBTI database currently holds no valid decisions on 4805.91.00.90.0. 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 4805.91.00.90.0 change?

4805.91.00.90.0 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/48059100900.
