48119000
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 paper, paperboard, cellulose wadding and webs of cellulose fibres
Characteristics and tariff classification of CN code 481190
CN code 481190 covers other coated, impregnated, surface-coloured or printed paper. Broad residual category for specialist paper materials with surface treatment.
EUDR requirements and import regulations
Paper products classified under CN code 481190 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 481190 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 other coated paper remaining CN 4811
Other coated paper remaining classified under CN 4811 90 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 481190?
Importing requires a customs declaration with CN code 481190, 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 481190 subject to the EUDR regulation?
Yes. Since 30 December 2024, products under CN code 481190 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 481190?
The current tariff rate for CN code 481190 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 other coated paper remaining CN 4811 90?
Other coated paper remaining under CN 4811 90 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
Customs calculators
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