PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Chapter 48 of the EU Customs Tariff is an extensive chapter covering paper and paperboard in all forms as well as articles of paper pulp, paper and paperboard. Classified here are newsprint, uncoated paper and paperboard (writing paper, wrapping paper, kraft paper, corrugated board), paper and paperboard coated with kaolin or other substances, carbon paper and self-copy paper, corrugated paper and paperboard, creped, crinkled, embossed paper and paperboard, filter paper, cigarette paper, wallpaper, paper and paperboard used as floor coverings, envelopes, postcards, boxes and cartons of paper and paperboard, binders, folders, forms, registers and notebooks, toilet paper, tissues, paper towels, tablecloths, napkins, nappies and sanitary towels of paper pulp, stationery articles, paper filters, bobbins and reels of paper. Paper and paperboard are among the basic packaging and printing materials. The paper industry is an important sector of the EU economy. Paper imports are subject to standard customs procedures, and paper intended for food contact must meet food safety requirements.

Customs duty rates in Chapter 48 range from 0% to 6.5%. Newsprint is exempt from customs duty (0%). Uncoated paper and paperboard carry rates from 0% to 5%. Coated paper and paperboard are subject to rates from 0% to 6.5%. Corrugated board and cartons carry a rate of 6.5%. Toilet paper and hygienic articles are subject to a rate of 6.5%. Envelopes and stationery articles carry a rate of 6.5%. Wallpaper has rates from 0% to 6.5%. Upon import into Poland, the standard VAT rate of 23% applies, while toilet paper benefits from a reduced rate of 8%.

The classification of paper and paperboard requires determining the grammage (mass per square metre), the type of coating, the raw material composition and the intended use. The distinction between paper and paperboard is based on grammage: paperboard is generally a material with a grammage above 225 g/m2. Coated and uncoated paper are classified under different headings. Finished articles of paper (envelopes, notebooks, packaging) have separate headings from paper in rolls and sheets. Printed matter (books, newspapers) is classified in Chapter 49.