48236900
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD›Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
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Classification of paper tableware under CN 4823 69
CN code 4823 69 covers trays, dishes, plates, cups, and similar articles of paper or paperboard, other than bamboo. This subheading concerns disposable and reusable paper tableware used in catering, food service, and events. It includes paper plates, paper cups without plastic coating, paper trays, and other paper pulp tableware. Paper cups with polyethylene coating may require assessment of whether paper (4823 69) or plastic (Chapter 39) gives the essential character. Classification requires confirmation that the product is made mainly of paper or paperboard.
FCM requirements and safety of paper tableware 4823 69
Importing paper tableware under CN code 4823 69 into the EU requires FCM compliance - food contact tableware must not release hazardous substances above migration limits. Printing inks, dyes, and coatings are subject to verification. PFAS substances (per- and polyfluoroalkyl), historically used in waterproof coatings on paper tableware, are subject to REACH restrictions and may face an EU ban. The EUDR covers paper products. Import documentation includes an invoice, material specification, FCM declaration with migration tests, certificate of origin, and EUDR statement.
Market and regulations for paper tableware 4823 69
Paper tableware under CN code 4823 69 is a dynamically growing market segment driven by the single-use plastics ban in the EU (SUP Directive). Major exporters include China, India, Vietnam, and Turkey. Correct classification requires distinguishing paper tableware (4823 69) from bamboo tableware (4823 61) and plastic tableware (Chapter 39). Paper tableware with thick plastic coating may be classified under Chapter 39 - determining the essential character is key.
Classification and import requirements for other paper trays and dishes CN 4823
Other paper trays and dishes classified under CN 4823 69 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
Can paper tableware 4823 69 contain PFAS?
PFAS substances used in waterproof coatings on paper tableware are subject to increasing restrictions in the EU. REACH restricts some PFAS, and a proposal for a universal PFAS restriction is being processed. Importers should obtain a manufacturer's declaration of PFAS absence or concentration below limits. Laboratory testing may be required.
Are PE-coated paper cups 4823 69 or Chapter 39?
Paper cups with a thin PE coating where paper gives the essential character are classified under 4823 69. Cups with thick PE coating where plastic dominates may be classified under Chapter 39. Assessment is based on GIR Rule 3b - which material gives the essential character.
Is paper tableware 4823 69 subject to EUDR?
Yes. The EUDR covers paper products, including paper tableware under CN code 4823 69. Importers must carry out due diligence regarding the wood raw material.
What is the EU duty on other paper trays and dishes CN 4823 69?
Other paper trays and dishes under CN 4823 69 are subject to conventional EU customs duty and import VAT. Check the current rate in TARIC. Preferential rates may apply depending on origin.
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