Code 4823 90 85 · Subheading 4823 90
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, paperboard, cellulose wadding and cellulose-fibre web in strips or rolls no wider than 36 cm, square or rectangular sheets with no side longer than 36 cm when unfolded, or pieces cut into other shapes, as well as other goods made from these materials. It is used for goods not described by the named sibling categories such as writing or printing paper, filter paper, diagram paper, cups and trays, or moulded pulp goods.
For example
Official tariff text
Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width <= 36 cm, in rectangular or square sheets, of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres, n.e.s.
Classification complete
4823 90 85
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 48239085.
This is the catch-all under 4823 90: it covers what the sibling codes below do not.
This is the remainder for the parent group: the covered paper, paperboard, cellulose-wadding and cellulose-fibre web goods that are not named by the sibling codes.
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.
Trade-defence measures, such as anti-dumping duty, may apply to goods originating in Korea, Republic of (South Korea); any country except Korea, Republic of (South Korea); China; any country except China and Korea, Republic of (South Korea); Türkiye.
The duty depends on the producer or exporter, so two shipments of the same goods can be charged differently.
Check this code in the official EU TARIC databasePreferential 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; Russian Federation; any country.
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
48.23.9001
Dress patterns
48.23.9002
Sausage casings
48.23.9003
Tubes and pipes
48.23.9009
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.
All 2 UK lines under this code
They all have the same duty rates shown here.
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 covers uncoated paper and paperboard in rolls wider than 36 cm or in specified larger sheets, with a weight of <= 150 g per m²; this code concerns the smaller formats or other goods described here.
That code specifically covers self-adhesive paper and paperboard, including coloured, surface-decorated or printed goods, in rolls or square or rectangular sheets regardless of size; this code does not name that specific class.
That code specifically names paper and paperboard intended for writing, printing or other graphic use; this code covers the remainder.
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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