- Latest available (Revised)
- Original (As adopted by EU)
Commission Regulation (EU) No 861/2010Show full title
Commission Regulation (EU) No 861/2010 of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
More Resources
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Changes over time for: CHAPTER 48
Changes to legislation:
This version of this Regulation was derived from EUR-Lex on IP completion day (31 December 2020 11:00 p.m.). It has not been amended by the UK since then. Find out more about legislation originating from the EU as published on legislation.gov.uk.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
CHAPTER 48 U.K. PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Notes U.K.
1.For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m2).U.K.
2.This chapter does not cover:U.K.
(a)
articles of Chapter 30;
(b)
stamping foils of heading 3212;
(c)
perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d)
paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401) or with polishes, creams or similar preparations (heading 3405);
(e)
sensitised paper or paperboard of headings 3701 to 3704;
(f)
paper impregnated with diagnostic or laboratory reagents (heading 3822);
(g)
paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (Chapter 39);
(h)
articles of heading 4202 (for example, travel goods);
(ij)
articles of Chapter 46 (manufactures of plaiting material);
(k)
paper yarn or textile articles of paper yarn (Section XI);
(l)
articles of Chapter 64 or 65;
(m)
abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);
(n)
metal foil backed with paper or paperboard (generally Section XIV or XV);
(o)
articles of heading 9209; or
(p)
articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
3.Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.U.K.
4.In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.U.K.
5.For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:U.K.
For paper or paperboard weighing not more than 150 g/m2:
(a)containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and
1.weighing not more than 80 g/m2, or
2.coloured throughout the mass; or
(b)containing more than 8 % ash, and
1.weighing not more than 80 g/m2, or
2.coloured throughout the mass; or
(c)containing more than 3 % ash and having a brightness of 60 % or more; or
(d)containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m2/g; or
(e)containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m2/g.
For paper or paperboard weighing more than 150 g/m2:
(a)coloured throughout the mass; or
(b)having a brightness of 60 % or more, and
1.a caliper of 225 micrometres (microns) or less, or
2.a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or
(c)having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
6.In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.U.K.
7.Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.U.K.
8.Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:U.K.
(a)
in strips or rolls of a width exceeding 36 cm; or
(b)
in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
9.For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:U.K.
(a)
paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
(1)
grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;
(2)
with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(3)
coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(4)
covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b)
borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c)
wallcoverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wallcoverings, are to be classified in heading 4823.
10.Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.U.K.
11.Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.U.K.
12.Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall in Chapter 49.U.K.
Subheading notes U.K.
1.For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.U.K.
| Weight (g/m2) | Minimum Mullen bursting strength (kPa) |
|---|---|
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
2.For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:U.K.
(a)
having a Mullen burst index of not less than 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
(b)
having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
| Weight (g/m2) | Minimum tear (mN) | Minimum tensile (kN/m) | ||
|---|---|---|---|---|
| Machine direction | Machine direction plus cross direction | Cross direction | Machine direction plus cross direction | |
| 60 | 700 | 1 510 | 1,9 | 6 |
| 70 | 830 | 1 790 | 2,3 | 7,2 |
| 80 | 965 | 2 070 | 2,8 | 8,3 |
| 100 | 1 230 | 2 635 | 3,7 | 10,6 |
| 115 | 1 425 | 3 060 | 4,4 | 12,3 |
3.For the purposes of subheading 4805 11, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.U.K.
4.Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C.U.K.
5.Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.U.K.
6.For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.U.K.
7.For the purposes of subheading 4810 22, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.U.K.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 48010000 | Newsprint, in rolls or sheets | Free | — | ||
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard | ||||
| 48021000 | Handmade paper and paperboard | Free | — | ||
| 48022000 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard | Free | — | ||
| 480240 | Wallpaper base | ||||
| 48024010 | Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | Free | — | ||
| 48024090 | Other | Free | — | ||
| Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | |||||
| 48025400 | Weighing less than 40 g/m2 | Free | — | ||
| 480255 | Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls | ||||
| 48025515 | Weighing 40 g/m2 or more but less than 60 g/m2 | Free | — | ||
| 48025525 | Weighing 60 g/m2 or more but less than 75 g/m2 | Free | — | ||
| 48025530 | Weighing 75 g/m2 or more but less than 80 g/m2 | Free | — | ||
| 48025590 | Weighing 80 g/m2 or more | Free | — | ||
| 480256 | Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | ||||
| 48025620 | With one side measuring 297 mm and the other side measuring 210 mm (A4 format) | Free | — | ||
| 48025680 | Other | Free | — | ||
| 48025700 | Other, weighing 40 g/m2 or more but not more than 150 g/m2 | Free | — | ||
| 480258 | Weighing more than 150 g/m2 | ||||
| 48025810 | In rolls | Free | — | ||
| 48025890 | Other | Free | — | ||
| Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process | |||||
| 480261 | In rolls | ||||
| 48026115 | Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process | Free | — | ||
| 48026180 | Other | Free | — | ||
| 48026200 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | Free | — | ||
| 48026900 | Other | Free | — | ||
| 480300 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used 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 or sheets | ||||
| 48030010 | Cellulose wadding | Free | — | ||
| Creped paper and webs of cellulose fibres (tissues), weighing, per ply | |||||
| 48030031 | Not more than 25 g/m2 | Free | — | ||
| 48030039 | More than 25 g/m2 | Free | — | ||
| 48030090 | Other | Free | — | ||
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | ||||
| Kraftliner | |||||
| 480411 | Unbleached | ||||
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | |||||
| 48041111 | Weighing less than 150 g/m2 | Free | — | ||
| 48041115 | Weighing 150 g/m2 or more but less than 175 g/m2 | Free | — | ||
| 48041119 | Weighing 175 g/m2 or more | Free | — | ||
| 48041190 | Other | Free | — | ||
| 480419 | Other | ||||
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | |||||
| Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2 | |||||
| 48041912 | Less than 175 g | Free | — | ||
| 48041919 | 175 g or more | Free | — | ||
| 48041930 | Other | Free | — | ||
| 48041990 | Other | Free | — | ||
| Sack kraft paper | |||||
| 480421 | Unbleached | ||||
| 48042110 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | Free | — | ||
| 48042190 | Other | Free | — | ||
| 480429 | Other | ||||
| 48042910 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | Free | — | ||
| 48042990 | Other | Free | — | ||
| Other kraft paper and paperboard weighing 150 g/m2 or less | |||||
| 480431 | Unbleached | ||||
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | |||||
| 48043151 | Kraft electro-technical insulating paper | Free | — | ||
| 48043158 | Other | Free | — | ||
| 48043180 | Other | Free | — | ||
| 480439 | Other | ||||
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | |||||
| 48043951 | Bleached uniformly throughout the mass | Free | — | ||
| 48043958 | Other | Free | — | ||
| 48043980 | Other | Free | — | ||
| Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 | |||||
| 480441 | Unbleached | ||||
| 48044191 | Saturating kraft | Free | — | ||
| 48044198 | Other | Free | — | ||
| 48044200 | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process | Free | — | ||
| 48044900 | Other | Free | — | ||
| Other kraft paper and paperboard weighing 225 g/m2 or more | |||||
| 48045100 | Unbleached | Free | — | ||
| 48045200 | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process | Free | — | ||
| 480459 | Other | ||||
| 48045910 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | Free | — | ||
| 48045990 | Other | Free | — | ||
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter | ||||
| Fluting paper | |||||
| 48051100 | Semi-chemical fluting paper | Free | — | ||
| 48051200 | Straw fluting paper | Free | — | ||
| 480519 | Other | ||||
| 48051910 | Wellenstoff | Free | — | ||
| 48051990 | Other | Free | — | ||
| Testliner (recycled liner board) | |||||
| 48052400 | Weighing 150 g/m2 or less | Free | — | ||
| 48052500 | Weighing more than 150 g/m2 | Free | — | ||
| 480530 | Sulphite wrapping paper | ||||
| 48053010 | Weighing less than 30 g/m2 | Free | — | ||
| 48053090 | Weighing 30 g/m2 or more | Free | — | ||
| 48054000 | Filter paper and paperboard | Free | — | ||
| 48055000 | Felt paper and paperboard | Free | — | ||
| Other | |||||
| 48059100 | Weighing 150 g/m2 or less | Free | — | ||
| 48059200 | Weighing more than 150 g/m2 but less than 225 g/m2 | Free | — | ||
| 480593 | Weighing 225 g/m2 or more | ||||
| 48059320 | Made from recovered paper | Free | — | ||
| 48059380 | Other | Free | — | ||
| 4806 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | ||||
| 48061000 | Vegetable parchment | Free | — | ||
| 48062000 | Greaseproof papers | Free | — | ||
| 48063000 | Tracing papers | Free | — | ||
| 480640 | Glassine and other glazed transparent or translucent papers | ||||
| 48064010 | Glassine papers | Free | — | ||
| 48064090 | Other | Free | — | ||
| 480700 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | ||||
| 48070030 | Made from recovered paper, whether or not covered with paper | Free | — | ||
| 48070080 | Other | Free | — | ||
| 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 | ||||
| 48081000 | Corrugated paper and paperboard, whether or not perforated | Free | — | ||
| 48082000 | Sack kraft paper, creped or crinkled, whether or not embossed or perforated | Free | — | ||
| 48083000 | Other kraft paper, creped or crinkled, whether or not embossed or perforated | Free | — | ||
| 48089000 | Other | Free | — | ||
| 4809 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets | ||||
| 48092000 | Self-copy paper | Free | — | ||
| 480990 | Other | ||||
| 48099010 | Carbon or similar copying papers | Free | — | ||
| 48099090 | Other | Free | — | ||
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size | ||||
| Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | |||||
| 481013 | In rolls | ||||
| 48101320 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2 | Free | — | ||
| 48101380 | Other | Free | — | ||
| 481014 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | ||||
| 48101420 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2 | Free | — | ||
| 48101480 | Other | Free | — | ||
| 481019 | Other | ||||
| 48101910 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2 | Free | — | ||
| 48101990 | Other | Free | — | ||
| Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process | |||||
| 481022 | Lightweight coated paper | ||||
| 48102210 | In rolls of a width exceeding 15 cm or in sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state | Free | — | ||
| 48102290 | Other | Free | — | ||
| 481029 | Other | ||||
| 48102930 | In rolls | Free | — | ||
| 48102980 | Other | Free | — | ||
| Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes | |||||
| 48103100 | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less | Free | — | ||
| 481032 | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 | ||||
| 48103210 | Coated with kaolin | Free | — | ||
| 48103290 | Other | Free | — | ||
| 48103900 | Other | Free | — | ||
| Other paper and paperboard | |||||
| 481092 | Multi-ply | ||||
| 48109210 | Each layer bleached | Free | — | ||
| 48109230 | With only one outer layer bleached | Free | — | ||
| 48109290 | Other | Free | — | ||
| 481099 | Other | ||||
| 48109910 | Bleached paper and paperboard, coated with kaolin | Free | — | ||
| 48109930 | Coated with mica powder | Free | — | ||
| 48109990 | Other | Free | — | ||
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | ||||
| 48111000 | Tarred, bituminised or asphalted paper and paperboard | Free | — | ||
| Gummed or adhesive paper and paperboard | |||||
| 481141 | Self-adhesive | ||||
| 48114120 | Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber | Free | — | ||
| 48114190 | Other | Free | — | ||
| 48114900 | Other | Free | — | ||
| Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) | |||||
| 48115100 | Bleached, weighing more than 150 g/m2 | Free | — | ||
| 48115900 | Other | Free | — | ||
| 48116000 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | Free | — | ||
| 48119000 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres | Free | — | ||
| 48120000 | Filter blocks, slabs and plates, of paper pulp | Free | — | ||
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | ||||
| 48131000 | In the form of booklets or tubes | Free | — | ||
| 48132000 | In rolls of a width not exceeding 5 cm | Free | — | ||
| 481390 | Other | ||||
| 48139010 | In rolls of a width exceeding 5 cm but not exceeding 15 cm | Free | — | ||
| 48139090 | Other | Free | — | ||
| 4814 | Wallpaper and similar wallcoverings; window transparencies of paper | ||||
| 48141000 | ‘Ingrain’ paper | Free | — | ||
| 48142000 | Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | Free | — | ||
| 481490 | Other | ||||
| 48149010 | Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics | Free | — | ||
| 48149080 | Other | Free | — | ||
| 4815 | |||||
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | ||||
| 48162000 | Self-copy paper | Free | — | ||
| 48169000 | Other | Free | — | ||
| 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | ||||
| 48171000 | Envelopes | Free | — | ||
| 48172000 | Letter cards, plain postcards and correspondence cards | Free | — | ||
| 48173000 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Free | — | ||
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | ||||
| 481810 | Toilet paper | ||||
| 48181010 | Weighing, per ply, 25 g/m2 or less | Free | — | ||
| 48181090 | Weighing, per ply, more than 25 g/m2 | Free | — | ||
| 481820 | Handkerchiefs, cleansing or facial tissues and towels | ||||
| 48182010 | Handkerchiefs and cleansing or facial tissues | Free | — | ||
| Hand towels | |||||
| 48182091 | In rolls | Free | — | ||
| 48182099 | Other | Free | — | ||
| 48183000 | Tablecloths and serviettes | Free | — | ||
| 481840 | Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles | ||||
| Sanitary towels, tampons and similar articles | |||||
| 48184011 | Sanitary towels | Free | — | ||
| 48184013 | Tampons | Free | — | ||
| 48184019 | Other | Free | — | ||
| Napkins and napkin liners for babies and similar sanitary articles | |||||
| 48184091 | Napkins and napkin liners for babies | Free | — | ||
| 48184099 | Other (for example, incontinence care articles) | Free | — | ||
| 48185000 | Articles of apparel and clothing accessories | Free | — | ||
| 481890 | Other | ||||
| 48189010 | Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale | Free | — | ||
| 48189090 | Other | Free | — | ||
| 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like | ||||
| 48191000 | Cartons, boxes and cases, of corrugated paper or paperboard | Free | — | ||
| 48192000 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | Free | — | ||
| 48193000 | Sacks and bags, having a base of a width of 40 cm or more | Free | — | ||
| 48194000 | Other sacks and bags, including cones | Free | — | ||
| 48195000 | Other packing containers, including record sleeves | Free | — | ||
| 48196000 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | Free | — | ||
| 4820 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard | ||||
| 482010 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | ||||
| 48201010 | Registers, account books, order books and receipt books | Free | — | ||
| 48201030 | Notebooks, letter pads and memorandum pads | Free | — | ||
| 48201050 | Diaries | Free | — | ||
| 48201090 | Other | Free | — | ||
| 48202000 | Exercise books | Free | — | ||
| 48203000 | Binders (other than book covers), folders and file covers | Free | — | ||
| 48204000 | Manifold business forms and interleaved carbon sets | Free | — | ||
| 48205000 | Albums for samples or for collections | Free | — | ||
| 48209000 | Other | Free | — | ||
| 4821 | Paper or paperboard labels of all kinds, whether or not printed | ||||
| 482110 | Printed | ||||
| 48211010 | Self-adhesive | Free | — | ||
| 48211090 | Other | Free | — | ||
| 482190 | Other | ||||
| 48219010 | Self-adhesive | Free | — | ||
| 48219090 | Other | Free | — | ||
| 4822 | Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened) | ||||
| 48221000 | Of a kind used for winding textile yarn | Free | — | ||
| 48229000 | Other | Free | — | ||
| 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres | ||||
| 48232000 | Filter paper and paperboard | Free | — | ||
| 48234000 | Rolls, sheets and dials, printed for self-recording apparatus | Free | — | ||
| Trays, dishes, plates, cups and the like, of paper or paperboard | |||||
| 48236100 | Of bamboo | Free | — | ||
| 482369 | Other | ||||
| 48236910 | Trays, dishes and plates | Free | — | ||
| 48236990 | Other | Free | — | ||
| 482370 | Moulded or pressed articles of paper pulp | ||||
| 48237010 | Moulded trays and boxes for packing eggs | Free | — | ||
| 48237090 | Other | Free | — | ||
| 482390 | Other | ||||
| 48239040 | Paper and paperboard, of a kind used for writing, printing or other graphic purposes | Free | — | ||
| 48239085 | Other | Free | — |
Options/Help
Print Options
PrintThe Whole Regulation
PrintThe Whole Annex
PrintThe Whole Part
PrintThe Whole Section
PrintThis Chapter only
You have chosen to open the Whole Regulation
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.