Customs tariff code

Customs tariff code 4808.40.00: Kraft paper, creped or crinkled, whether or not embossed or perforated

Reference data as at 1 July 2026

Customs tariff code 4808.40.00 covers Kraft paper, creped or crinkled, whether or not embossed or perforated. The third-country duty rate is 0 %, plus import VAT.

4808.40.00 is CN 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
4808.40.00
Third-country duty
0 %
Declarable
No
Binding rulings
2

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. 4808.40Kraft paper, creped or crinkled, whether or not embossed or perforated
  4. 4808.40.00Kraft paper, creped or crinkled, whether or not embossed or perforated

From HS code to customs tariff code 4808.40.00

HS code4808.406 digits, uniform worldwide
CN code4808.40.008 digits, EU Combined Nomenclature

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

DEBTI2124/24-1Issued by DEValid until 2027-02-28

Es handelt sich um quadratische, etwa 40 x 40 cm bis 120 x 120 cm große Zuschnitte aus gekrepptem Papier aus Sulfatzellstoff. Das Kraftpapier dient dem Verpacken von medizinischen Instrumenten. Die Bogen werden zu 125, 250 oder 500 Stück in Kartons verpackt. Abbildung siehe Anlage. Derartige Waren gehören als "Kraftpapier, gekreppt, in Bogen, ausgenommen Waren von der in der Position 4803 beschriebenen Art, kein Wellpapier" zur Unterposition 4808 40 00 der Kombinierten Nomenklatur.

DEBTI45466/20-1Issued by DEValid until 2024-01-31

Es handelt sich um quadratische, etwa 40 x 40 cm bis 120 x 120 cm große Zuschnitte aus gekrepptem Papier aus Sulfatzellstoff. Das Kraftpapier dient dem Verpacken von medizinischen Instrumenten. Die Bogen werden zu 125, 250 oder 500 Stück in Kartons verpackt. Abbildung siehe Anlage. Derartige Waren gehören als "Kraftpapier, gekreppt, in Bogen, ausgenommen Waren von der in der Position 4803 beschriebenen Art, kein Wellpapier" zur Unterposition 4808 40 00 der Kombinierten Nomenklatur.

Notes that govern this classification

Pos. 4808

Zu Unterposition 4808 40 00: Siehe die Erläuterungen zu Position 4808 des HS, Ziffern 2), 3) und 4). (entfallen) bis

Subdivisions of this code

Frequently asked questions

What does customs tariff code 4808.40.00 cover?

Code 4808.40.00 covers Kraft paper, creped or crinkled, whether or not embossed or perforated. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 4808.40.00?

The third-country duty rate for 4808.40.00 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 4808.40.00?

The first six digits form the HS code: 480840. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 4808.40.00 have?

4808.40.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

Where does 4808.40.00 sit in the tariff?

4808.40.00 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 > 480840 Kraft paper, creped or crinkled, whether or not embossed or perforated. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 4808.40.00?

Yes. The EBTI database holds decisions on 4808.40.00, for example DEBTI2124/24-1. 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 4808.40.00 change?

4808.40.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Read more on classification

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.