Code 4803 00 90 · Subheading 4803 00
Final code reached
This is a complete 8-digit customs code. There is no further code choice to make below it.
This code covers paper intended for toilet paper, cleaning wipes, towels, napkins or similar household or toilet use. It must be in rolls wider than 36 cm or in square or rectangular sheets where one side is longer than 36 cm and the other is longer than 15 cm when unfolded; creped paper, cellulose wadding and cellulose fibre web are excluded.
For example
Official tariff text
Toilet or facial tissue stock, towel or napkin stock and similar paper for household or sanitary purposes, 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 (excl. cellulose wadding, creped paper and webs of cellulose fibres "tissues")
Classification complete
4803 00 90
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 48030090.
Compare the sibling codes at this level before you settle on this one.
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
Preferential rates exist for goods originating in United Kingdom and United States. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC databaseImport restrictions are recorded for goods originating in Ukraine, Indonesia, Belarus and Russian Federation.
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
48.03.0001
Cellulose wadding and webs of cellulose fibres
48.03.0009
Other
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
What UK customs charges when goods like these are imported into the UK.
4803 00 90 00
Other
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
Contains public sector information licensed under the Open Government Licence v3.0.
Source: UK Department for Business and Trade (data.api.trade.gov.uk).
Before you use the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
That code is for cellulose wadding, whereas this code is for paper and excludes cellulose wadding.
That code covers creped paper or cellulose fibre web with a weight per layer of <= 25 g per m², whereas this code excludes creped paper and cellulose fibre web.
That code names hand towels in rolls wider than 36 cm, whereas this code covers the paper material intended for household or toilet use.
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.
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