Code 4803 00 · Heading 4803

Large-format household, toilet and similar paper, cellulose wadding or tissue

This code covers paper for toilet paper, cleansing wipes, towels, napkins and similar household or toilet use, as well as cellulose wadding and cellulose tissue, including versions that are creped, pleated, embossed, perforated, coloured, decorated or printed. It must be supplied in rolls over 36 cm wide, or as square or rectangular sheets with one side over 36 cm and the other over 15 cm when unfolded.

For example

Cellulose wadding in a roll over 36 cm wide
Creped household paper in a roll over 36 cm wide
Cellulose tissue in rectangular sheets with one side over 36 cm and the other over 15 cm when unfolded
Non-creped household or toilet paper in a roll over 36 cm wide

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See the official tariff text

Official tariff text

Toilet or facial tissue stock, towel or napkin stock and similar paper for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section X Pulp of wood or of other fibrous cellulosic materia…
Is the product pulp or recovered paper/cardboard waste, paper or cardboard or an article made from them, or a book, newspaper, image, other printed matter, manuscript, or drawing?
✓
Step 2 · Chapter 48 Paper and paperboard; articles of paper pulp, of pa… 2 of 3 chapters in section X
What type of paper or paperboard product is it, considering its use, treatment or coating, size or form, and whether it is an article such as packaging, stationery, a label or another finished product?
✓
Step 3 · Heading 4803 Papir, af den art der anvendes til toiletpapir, ren… 3 of 22 headings under chapter 48
Is the product paper, cellulose wadding or cellulose fibre web for toilet or household use, supplied in rolls wider than 36 cm or in square or rectangular sheets with one side longer than 36 cm and the other longer than 15 cm when unfolded?
✓
Step 4 · Subheading 4803 00 Toilet or facial tissue stock, towel or napkin stoc… 1 of 1 subheading under heading 4803
Which type is it: cellulose wadding; creped household or toilet paper or cellulose tissue; or other paper for toilet, household or similar use that is neither creped nor cellulose wadding or tissue? If it is creped household or toilet paper or cellulose tissue, is the weight per layer <= 25 g per m² or > 25 g per m²?

Full 8-digit codes

Pick the description that best matches your product.

4 codes below this one

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

48.03.0001

Cellulose wadding and webs of cellulose fibres

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.
48.03.0009

Other

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 4 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.