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Code 4823 90 40 · Subheading 4823 90

Final code reached

Writing, printing or other graphic-use paper and paperboard in small formats or other shapes

This is a complete 8-digit customs code. There is no further code choice to make below it.

This code covers paper and paperboard intended for writing, printing or other graphic use, when supplied in strips or rolls with a width <= 36 cm, in sheets where neither side is > 36 cm when unfolded, or cut into a non-square or non-rectangular shape. It applies where the product is not described by a more specific neighbouring class such as filter paper, diagram paper, cups, trays or moulded paper-pulp goods.

For example

  • Writing paper in rectangular sheets where neither side is > 36 cm when unfolded
  • Printing paper in rolls with a width <= 36 cm
  • Paper for other graphic use cut into a non-square, non-rectangular shape
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See the official tariff text

Official tariff text

Paper and paperboard used for writing, printing or other graphic purposes, n.e.s.

Classification complete

4823 90 40

Writing, printing or other graphic-use paper and paperboard in small formats or other shapes

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 48239040.

See how EU customs ruled on similar products

This is the catch-all under 4823 90: it covers what the sibling codes below do not.

This is the part of the parent group for writing-, printing- or other graphic-use paper and paperboard in the stated small formats or other shapes that is not named by a more specific neighbouring code.

One last check

Compare the sibling codes at this level before you settle on this one.

Trade measures to be aware of

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.

  • Lower duty for goods from some countries

    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 database

  • Restrictions and paperwork

    Import restrictions are recorded for goods originating in Ukraine, Indonesia, Belarus and Russian Federation.

    Document or certificate conditions are recorded. Customs may ask for:

    • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • Movement certificate EUR.1
    • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • Formal letter validating the use of non-wooden or recycled materials for paper products, issued by the Ministry of Industry of the FLEGT VPA partner country from which the paper products are originating
    • FLEGT import licence for timber
    Show all 15 document conditions
    • Goods not requiring the presentation of a FLEGT import licence for timber
    • Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
    • Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
    • The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
    • The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
    • The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
    • Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

Export to Norway

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

  • 48.23.9001

    Dress patterns

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

  • 48.23.9002

    Sausage casings

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

  • 48.23.9003

    Tubes and pipes

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

  • 48.23.9009

    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.

  • 4823 90 40 00

    Paper and paperboard, of a kind used for writing, printing or other graphic purposes

    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).

Before you use the code

Check the facts that sit outside 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.

Classify your own product, free Look up the current rates and rules
  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 48

Similar products elsewhere in the tariff

Often confused with

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.