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48115100
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARDPaper, 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

Bleached, weighing more than 150 g/m²

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

DEgold286/24-1

Pre-cut business card sheets with plastic backing

paperGRI 1GRI 5bGRI 6
SEgold23-17834

PE-coated bleached cardboard sheet

paperboardGRI 1GRI 6
DEsilver350/25-1

Scratch art set with paper, wooden sticks, cardboard box

plasticGRI 1GRI 3bGRI 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.

Characteristics and tariff classification of CN code 481151

CN code 481151 covers bleached plastic-coated paper over 150 g/m2. Materials combining paper properties with polymer layer for food packaging, paper cups and trays.

EUDR requirements and import regulations

Paper products classified under CN code 481151 are subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024, as paper and paperboard are wood-derived products covered by this regulation. The importer must submit a due diligence statement through the European Commission information system, confirming that the wood raw material used for pulp production does not originate from areas deforested after 31 December 2020. The procedure includes supply chain identification, risk assessment and risk mitigation. The statement reference number is required in the customs declaration. For products intended for food contact, Regulation (EC) 1935/2004 on food contact materials applies, requiring a declaration of conformity and migration testing. Tariff rates should be verified in the TARIC system.

Practical trade and customs clearance aspects

Importing goods classified under CN code 481151 requires filing a customs declaration with the correct CN code and attaching required documentation. The commercial invoice should contain a detailed description of goods enabling correct tariff classification. The importer must hold an EORI number and comply with the Union Customs Code (Regulation (EU) 952/2013). Tariff rates should be verified in the European Commission TARIC system. Preferential tariff rates may be available under free trade agreements concluded by the EU, provided rules of origin are met. The GSP system may offer reduced rates for imports from developing countries. VAT is charged at the national rate upon import.

Classification and import requirements for bleached plastic-coated paper CN 4811

Bleached plastic-coated paper classified under CN 4811 51 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 documents are required when importing goods under CN code 481151?
Importing requires a customs declaration with CN code 481151, a commercial invoice with detailed goods description, transport documents, an EUDR due diligence statement with reference number, and any additional regulatory documents. Origin documents are needed for applying preferential tariff rates under FTA agreements or the GSP system.
Are goods under code 481151 subject to the EUDR regulation?
Yes. Since 30 December 2024, products under CN code 481151 are subject to Regulation (EU) 2023/1115 on deforestation-free products. The importer must submit a due diligence statement confirming legal sourcing and no link to deforestation after 31 December 2020. This obligation applies to every shipment imported into the EU.
How to check the current tariff rate for code 481151?
The current tariff rate for CN code 481151 should be verified in the European Commission TARIC system, which contains full information on MFN rates, preferential rates, duty suspensions and trade measures. The TARIC system is available free of charge online and is regularly updated.
What is the EU duty on bleached plastic-coated paper CN 4811 51?
Bleached plastic-coated paper under CN 4811 51 are subject to conventional EU customs duty and import VAT. Check the current rate in TARIC. Preferential rates may apply depending on origin.