Customs tariff code

Customs tariff code 4808.10.00.00: Corrugated paper and paperboard, whether or not perforated

Reference data as at 1 July 2026

Customs tariff code 4808.10.00.00 covers Corrugated paper and paperboard, whether or not perforated. The third-country duty rate is 0 %, plus import VAT.

4808.10.00.00 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
4808.10.00.00
Third-country duty
0 %
Declarable
No
Binding rulings
6

Where this code sits in the tariff

  1. 48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
  2. 4808Paper 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
  3. 4808.10Corrugated paper and paperboard, whether or not perforated
  4. 4808.10.00.00Corrugated paper and paperboard, whether or not perforated

From HS code to customs tariff code 4808.10.00.00

HS code4808.106 digits, uniform worldwide
CN code4808.10.008 digits, EU Combined Nomenclature
TARIC code4808.10.00.0010 digits, carries the EU measures

Duty rates and preferences

OriginDuty rateBasis
Third-country duty0 %MFN
United Kingdom0 %Tariff preference
United States0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

FRBTIFR-BTI-2024-00948Issued by FRValid until 2027-03-17

Carton ondulé, sous forme de feuilles, d’une épaisseur de 3 mm et de dimensions 157,5 × 183 cm. L’article est utilisé pour l’emballage et la protection de ballons d’eau chaude sanitaire.

FRBTIFR-BTI-2021-00259Issued by FRValid until 2024-02-17

Carton ondulé, sous forme de feuilles, d’une épaisseur de 3 mm et de dimensions 157,5 × 183 cm. L’article est utilisé pour l’emballage et la protection de ballons d’eau chaude sanitaire.

FR-RTC-2015-002874Issued by FRValid until 2021-05-06

CARTON ONDULÉ, SOUS FORME DE BANDE, DIMENSION 2000 X 60 mm, REPLIÉ 800 X 600 mm, IMPRIMÉ DE COULEUR BLEUE SUR UNE FACE, PRÉ-DECOUPÉ ET RAINURÉ, DESTINÉ A ETRE UTILISÉ EN RÉÉDUCATION FONCTIONNELLE.

FR-RTC-2014-005053Issued by FRValid until 2020-09-04

PAPIER ONDULE D'UN POIDS AU M² DE 178G, D'UNE ÉPAISSEUR MOYENNE DE 675µm, EN PÂTE CHIMIQUE DE FIBRES DE CELLULOSE (RÉSINEUX).

PLPL-WIT-2013-01350Issued by PLValid until 2019-08-29

Podkładka z tektury falistej w arkuszach o wymiarach 1255 mm x 906 mm, przeznaczona jako zamiennik palety przy pakowaniu odbiorników telewizyjnych.

IE04NT-14-1664-07Issued by IEValid until 2010-12-13

A SHEET OF CORRUGATED PAPERBOARD MEASURING APPROX 13 X 13 CM WHICH IS USED AS A DIVIDER IN THE PACKAGING OF MP3 PLAYERS

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

Frequently asked questions

What does customs tariff code 4808.10.00.00 cover?

Code 4808.10.00.00 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 4808.10.00.00?

The third-country duty rate for 4808.10.00.00 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 4808.10.00.00?

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 4808.10.00.00 have?

4808.10.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

Where does 4808.10.00.00 sit in the tariff?

4808.10.00.00 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 4808.10.00.00?

Yes. The EBTI database holds decisions on 4808.10.00.00, for example FRBTIFR-BTI-2024-00948. 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 4808.10.00.00 change?

4808.10.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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