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48114900
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD›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

Other

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
L152Y727Y728Y870X844Y719+18
Preferences
ERGA OMNES 0%ERGA OMNES 0%GB 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
5

Binding Tariff Information

BTI classification examples

DEgold188/24-1

Paper packaging tape with water-soluble adhesive

paperGRI 1GRI 6
DEgold517/23-1

Cigarette filter tips made of coated paper

paperboardGRI 1GRI 5bGRI 6
DEgold168/25-1

Coated paper strip with water-soluble adhesive for postage stamps

paperGRI 1GRI 5bGRI 6
DEgold923/24-1

Plastic-coated kraft paper strapping bands

paperGRI 1GRI 5bGRI 6
FRgold24-03641

Pre-cut adhesive paper roll for lint brush

paperGRI 1GRI 5bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of adhesive-coated paper under CN code 4811 49

CN code 4811 49 covers paper and paperboard coated with rubber or adhesive substances, other than self-adhesive, in rolls or sheets. This subheading is a residual category for papers coated with adhesive substances that do not meet the self-adhesive criteria of subheading 4811 41. These products may require adhesive activation by wetting, heating, or another external agent before bonding. This category includes water-activated gummed papers, heat-seal papers with thermoplastic adhesive, and papers with other types of adhesive coatings that are not pressure-sensitive. Classification requires confirmation of the presence of an adhesive coating and exclusion of self-adhesiveness - if the adhesive is pressure-activated without additional agents, the goods fall under 4811 41. Importers should hold a technical specification covering the adhesive type, base paper grammage, and activation method to ensure correct tariff classification under the EU Combined Nomenclature.

Import requirements and EUDR for adhesive-coated paper 4811 49

Importing adhesive-coated paper under CN code 4811 49 into the EU is subject to the Union Customs Code and requires an EORI number. As a paper product, it is covered by the EUDR (Regulation (EU) 2023/1115) - importers must carry out due diligence and submit a statement confirming that the wood raw material does not originate from land deforested after 31 December 2020. Adhesive coatings are subject to REACH verification regarding SVHC substances. Where the paper is intended for food contact, compliance with Regulation (EC) No 1935/2004 on FCM is required. Natural rubber-based adhesives may be subject to additional EUDR requirements if the raw material is natural rubber from Hevea brasiliensis. Import documentation should include a commercial invoice with technical specification, safety data sheet (SDS) for the adhesive, FCM compliance certificate (if applicable), certificate of origin, and EUDR statement. Current MFN and preferential duty rates should be checked in the European Commission's TARIC database.

Applications and trade measures for adhesive-coated paper 4811 49

Adhesive-coated paper under CN code 4811 49 is used in the production of gummed envelopes, labels requiring wetting, heat-seal packaging papers, and laminating materials. Major producers include companies from Germany, Finland, China, and Japan. When importing from third countries, importers should verify current trade measures in TARIC for subheading 4811 49. Preferential duty rates may be available under EU trade agreements. Correct classification requires distinguishing water-activated or heat-activated adhesive paper (4811 49) from self-adhesive paper (4811 41) and plastic-coated paper (4811 59). The key criterion is the adhesive activation method - pressure-activated adhesive classifies goods under 4811 41, while adhesive requiring other activation falls under 4811 49. In case of classification doubts, obtaining a BTI decision is recommended. Customs controls may include testing the adhesive properties of the goods to verify correct tariff classification.

Classification and import requirements for paper coated with gum or adhesive CN

Paper coated with gum or adhesive classified under CN 4811 49 are subject to conventional customs duty when imported into the EU. Classification depends on composition, weight, and intended use of the paper or board. Products intended for food contact must meet additional requirements. Import VAT applies at destination rates.

Frequently asked questions

What distinguishes adhesive paper 4811 49 from self-adhesive paper 4811 41?
The key difference is the adhesive activation method. Self-adhesive paper 4811 41 has a pressure-sensitive adhesive activated without additional agents. Paper under code 4811 49 has adhesive requiring activation by water wetting, heating, or another external agent. A typical example is gummed paper for envelopes, where the adhesive is activated after wetting. The manufacturer's technical specification should clearly indicate the adhesive type and activation method.
Is adhesive-coated paper 4811 49 subject to EUDR?
Yes. The EUDR (Regulation (EU) 2023/1115) covers paper products, including adhesive-coated paper under CN code 4811 49. Importers must carry out a due diligence procedure and submit a statement in the EU information system. If the adhesive contains natural rubber (from Hevea brasiliensis), it is subject to additional EUDR requirements as a rubber product. The cellulose raw material must originate from areas not deforested after 31 December 2020.
What documents are required for importing adhesive-coated paper 4811 49?
Import documentation includes a commercial invoice with technical specification (adhesive type, grammage, activation method), safety data sheet (SDS) for the adhesive substance, transport document, certificate of origin for preferential rates, and the EUDR statement. If intended for food contact, an FCM compliance declaration is required. Current customs and documentation requirements should be verified in the TARIC database.
What is the EU duty on paper coated with gum or adhesive CN 4811 49?
Paper coated with gum or adhesive under CN 4811 49 are subject to conventional EU customs duty and import VAT. Check the current rate in TARIC. Preferential rates may apply depending on origin.

Useful tools & resources

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Related glossary terms
Customs DutyCustoms ValueMFN Rate