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

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

How we got to this code

X
48
4803
4803 00

Show the steps

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?

Pick the 8-digit code

Pick the description that best matches your product.

Import duty on the codes below: 0.0%

4 codes below this one

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

Their lines2 Norwegian lines

48.03.0001 Cellulose wadding and webs of cellulose fibres

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

Duty free

Their lines4 British lines

4803 00 10 00 Cellulose wadding

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

Their lines2 US lines
Entry dateSept. 17, 2026

4803.00.20.00 Toilet or facial tissue stock, towel or napkin stock and similar paper

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 2 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

48.03.0001

Cellulose wadding and webs of cellulose fibres

Ordinary duty

Duty free
48.03.0009

Other

Ordinary duty

Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

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

See the 4 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

All 4 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

Duty free

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

UK tariff data version v4.0.1599, last checked Sept. 13, 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).

See the 2 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

4803.00.20.00

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 fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets, Cellulose wadding

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
4803.00.40.00

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 fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets, Other

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, 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.