HS chapter 48
Paper and paperboard
Chapter 48 has 22 headings with 149 EU tariff lines and 177 Mercosur tariff lines. Duty-free from entry into force: 149 EU and 0 Mercosur lines. Ten years or more, a quota or excluded: 0 EU and 170 Mercosur lines.
Official chapter title: Paper and paperboard; articles of paper pulp, of paper or paperboard · Data last updated 18 October 2026
How fast duties fall
Tariff lines of the chapter by staging category, in each schedule.
| Treatment | EU lines | Mercosur lines |
|---|---|---|
| Duty-free from entry into force (0) | 149 | 0 |
| Phased out over 4 to 8 years | 0 | 7 |
| Phased out over 10 years | 0 | 50 |
| Phased out over 15 years (15, 15V) | 0 | 45 |
| Excluded (E) | 0 | 75 |
Headings in this chapter
Headings with a product page are linked. For the others, open the calculator. Heading descriptions are the English HS nomenclature.
| Heading | Description | Into the EU | Into Brazil | Calculate |
|---|---|---|---|---|
| 4801 | Newsprint, in rolls or sheets | base 0% | base 6–12%zero by 2036 | Calculate |
| 4802 | Uncoated paper and paperboard, used for writing, printing or other graphics, non perforated punch-cards and punch tape paper, in rolls or rectangular sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboardExcluded lines | base 0% | base 2–16%zero by 2041 | Calculate |
| 4803 | Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfoldedExcluded lines | base 0% | base 12%zero by 2036 | Calculate |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 4803Excluded lines | base 0% | base 2–12%zero by 2041 | Calculate |
| 4805 | Uncoated paper and paperboard n.e.c., in rolls or sheetsExcluded lines | base 0% | base 2–12%zero by 2041 | Calculate |
| 4806 | Vegetable parchment, greaseproof papers, tracing papers, glassine and other glazed transparent or translucent papers, in rolls or sheets | base 0% | base 12%zero by 2041 | Calculate |
| 4807 | Composite paper and paperboard, (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | base 0% | base 12%zero by 2036 | Calculate |
| 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 | base 0% | base 12%zero by 2041 | Calculate |
| 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 sheetsExcluded lines | base 0% | base 14%zero by 2041 | Calculate |
| 4810 | Coated paper and paperboardExcluded lines | base 0% | base 2–16%zero by 2041 | Calculate |
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810Excluded lines | base 0% | base 2–16%zero by 2041 | Calculate |
| 4812 | Filter blocks, slabs and plates of paper pulp | base 0% | base 12%zero by 2036 | Calculate |
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | base 0% | base 12%zero by 2036 | Calculate |
| 4814 | Wallpaper and similar wall coverings; window transparencies of paper | base 0% | base 14%zero by 2036 | Calculate |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxesExcluded lines | base 0% | base 14–16%zero by 2041 | Calculate |
| 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper, paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard containing assortment of paper stationeryExcluded lines | base 0% | base 16% | Calculate |
| 4818 | Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibresExcluded lines | base 0% | base 16% | Calculate |
| 4819 | Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the likeExcluded lines | base 0% | base 16%zero by 2041 | Calculate |
| 4820 | Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboardExcluded lines | base 0% | base 16% | Calculate |
| 4821 | Paper or paperboard labels of all kinds, whether or not printedExcluded lines | base 0% | base 16% | Calculate |
| 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)Excluded lines | base 0% | base 16%zero by 2036 | Calculate |
| 4823 | Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48Excluded lines | base 0% | base 2–16%zero by 2041 | Calculate |