Norway
Duty free*
- Their lines4 Norwegian lines
48.23.9001 Dress patterns
Norwegian tariff data checked Sept. 13, 2026.
Customs code · HS subheading 4823 90
Final code reached
Other paper, paperboard, cellulose wadding or cellulose-fibre web goods in small sheets
Narrow rolls or other shapes
This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU, pick a 10-digit line below.
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
- Paper stars cut into a non-square and non-rectangular shape, not writing, printing or other graphic-use paper
- Cellulose-fibre web pieces cut into a non-square and non-rectangular shape, not filter material, diagram paper, cups, trays or moulded pulp goods
See the official tariff text
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.
You are seeing what applies when you export from the EU. Switch above if you import.
You are seeing what applies when you import into the EU. Switch above if you export.
Your answer for export
The full EU export code is 4823 90 85.
You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.
8 digits, ready
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.
Great Britain
Duty free*
- Their lines2 British lines
4823 90 85 20 Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more
Northern Ireland follows other rules.
UK tariff data checked Sept. 13, 2026.
United States
10.0%†
Estimated from published US measures
- Their lines11 US lines
- Entry dateSept. 17, 2026
4823.90.10.00 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size
The US importer of record files the entry.
US tariff data checked Sept. 16, 2026.
See the 4 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.
-
48.23.9001
Dress patterns
- Ordinary duty
- Duty free*
-
48.23.9002
Sausage casings
- Ordinary duty
- Duty free*
-
48.23.9003
Tubes and pipes
- Ordinary duty
- Duty free*
-
48.23.9009
Other
- Ordinary duty
- Duty free*
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
See the 2 British lines
Selling to Great Britain
What UK customs charges when goods like these arrive in Great Britain.
-
All 2 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.
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 11 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.
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4823.90.10.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Of paper pulp
- 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
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4823.90.20.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Of papier-mâché
- 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
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4823.90.31.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Cards, not punched, for punchcard machines, whether or not in strips
- 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
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4823.90.40.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Frames or mounts for photographic slides
- 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
-
4823.90.50.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Hand fans
- 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
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4823.90.60.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Of coated paper or paperboard, Gaskets, washers and other seals
- 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
-
4823.90.67.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Of coated paper or paperboard, 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
-
4823.90.70.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Of 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
Show all 11 lines
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4823.90.80.00
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Gaskets, washers and other seals
- 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
-
4823.90.86.20
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, Other, Shoe covers (booties) of a kind described in statistical note 2 to this chapter
- 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
-
4823.90.86.80
Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, 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
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.
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.
- 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.
- Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
- Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.
On an EU import declaration
Pick the 10-digit line that matches the goods.
2 import lines
When these goods are imported into the EU, the declaration needs a 10-digit code. Under 4823 90 85 the EU tariff has 2 lines, each with its own wording.
You or your customs agent pick the line whose wording fits the goods; the last line, "Other", covers what none of the specific wordings describe.
The standard duty rate is the same on every line.
- Match the whole wording A line is its own wording plus the grouping text above it. Read both before you settle on one.
-
4823 90 85 20
Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat
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4823 90 85 80
Other
No import line matches that search.
Exports from the EU and Intrastat normally use the 8-digit code as it is.
EU tariff data of Sept. 13, 2026.
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.
Rates, origin and documents
Read the signals first. Open only the ones you want to check.
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.
Data of Sept. 1, 2026
Extra duty on goods from some countries
First
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 database
Lower duty for goods from some countries
Possible
Preferential rates exist for goods originating in:
- United Kingdom
- 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
Important
Import restrictions are recorded for goods originating in:
- Ukraine
- Indonesia
- Belarus
- Russian Federation
- any country
The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.
Proof of origin 2 conditions
If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.
Show the EU's own wording for these conditions
- Movement certificate EUR.1
- Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Sanctions and restricted regions 10 conditions
Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.
Show the EU's own wording for these conditions
- Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- 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
Product controls and permits 4 conditions
Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.
Show the EU's own wording for these conditions
- 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
- Goods not requiring the presentation of a FLEGT import licence for timber
- Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
Other conditions 3 conditions
These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.
Show the EU's own wording for these conditions
- Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- Product not subjected to the provisions of Regulation (EU) 2024/1157
- Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
One last classification check
Check the path and the nearest alternatives.
Use this view if you are still unsure the code describes the product precisely.
Show the steps
Compare with the codes next to it.
Compare the sibling codes at this level before you settle on this one.
- another option 4823 90 40 Paper and paperboard used for writing, printing or other graphic purposes, n.e.s. Duty free*
-
you are here 4823 90 85 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. Duty free*
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
Similar products elsewhere in the tariff
- 4811 41 90 Self-adhesive paper and paperboard, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. of a width of <= 10 cm coated with unvulcanised natural or synthetic rubber and goods of heading 4810) Duty free*
- 4805 91 00 Paper and paperboard, uncoated, 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, weighing <= 150 g/m², n.e.s. Duty free*
- 4811 41 20 Self-adhesive paper and paperboard, surface-coloured, surface-decorated or printed, in strips, rolls or sheets of a width of <= 10 cm, coated with unvulcanised natural or synthetic rubber Duty free*
- 4811 60 00 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4803, 4809 and 4818) Duty free*
- 4805 93 80 Paper and paperboard, uncoated, 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, weighing >= 225 g/m², n.e.s. Duty free*
Often confused with
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4805 91 00
Paper and paperboard, uncoated, 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, weighing <= 150 g/m², n.e.s.
Duty free*
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.
-
4811 41 90
Self-adhesive paper and paperboard, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. of a width of <= 10 cm coated with unvulcanised natural or synthetic rubber and goods of heading 4810)
Duty free*
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.
-
4823 90 40
Paper and paperboard used for writing, printing or other graphic purposes, n.e.s.
Duty free*
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 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.
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