# Customs tariff code 4808.10.00: Corrugated paper and paperboard, whether or not perforated

> Customs tariff code 4808.10.00 covers Corrugated paper and paperboard, whether or not perforated. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/48081000
- Reference data as at: 2026-07-01
- Customs code: 4808.10.00
- 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
  - 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
    - 4808.10 Corrugated paper and paperboard, whether or not perforated
      - 4808.10.00 Corrugated paper and paperboard, whether or not perforated

## 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

- **PLPL-WIT-2006-00331** (PL): Tektura falista składająca się z jednej lub dwóch warstw pofalowanych oraz dwóch lub trzech warstw płaskich. Warstwy pofalowane wykonane są z papieru makulaturowego typu fluting. Na warstwy płaskie wykorzystuje się papier typu testliner oraz kraftliner. Poszczególne warstwy łączone są za pomocą kleju skrobiowego. Tektura prezentowana jest w arkuszach, w których długość jednego boku przekracza 36 cm, a drugiego 15 cm.

## Notes that govern this classification

### Pos. 4808

Zu Unterpositionen 4808 10 00: Siehe die Erläuterungen zu Position 4808 des HS, Ziffer 1).

## Subdivisions of this code

- 4808.10.00.00.0 Wellpapier oder Wellpappe, auch perforiert

## Frequently asked questions

### What does customs tariff code 4808.10.00 cover?

Code 4808.10.00 covers Corrugated paper and paperboard, whether or not perforated. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4808.10.00?

The third-country duty rate for 4808.10.00 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 4808.10.00?

The first six digits form the HS code: 480810. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4808.10.00 have?

4808.10.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 4808.10.00 sit in the tariff?

4808.10.00 sits in this hierarchy: 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD > 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 > 480810 Corrugated paper and paperboard, whether or not perforated. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4808.10.00?

Yes. The EBTI database holds decisions on 4808.10.00, for example PLPL-WIT-2006-00331. 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 4808.10.00 change?

4808.10.00 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/48081000.