48232000
PAPIER UND PAPPE; WAREN AUS PAPIERHALBSTOFF, PAPIER ODER PAPPE›Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern
Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, Filterpapier und Filterpappe
EU-Regelzollsatz
0%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
24 Dok.
L152Y727Y728Y870X844Y719+18
Praferenzen
ERGA OMNES 0%GB 0%
Import controlBYR0765/06
Import control
BYR0765/06
Dokumente / Referenzen
L152Y727Y728Y870
Bedingungen
- Y001Other conditions: Y727- Import/export allowed after control
- Y010Other conditions: Y728- Import/export allowed after control
- Y050Other conditions: L152- Import/export allowed after control
- Y080Other conditions: Y870- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X844Y719Y745
Bedingungen
- Y001Other conditions: Y719- Import/export allowed after control
- Y010Other conditions: Y745- Import/export allowed after control
- Y020Other conditions: X844- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import control of timber and timber products subject to the FLEGT licensing schemeIDD0284/14
Import control of timber and timber products subject to the FLEGT licensing scheme
IDD0284/14
Dokumente / Referenzen
C631C690Y057
Bedingungen
- B001Presentation of a certificate/licence/document: C690- Import/export allowed after control
- B002Presentation of a certificate/licence/document: C631- Import/export allowed after control
- B003Presentation of a certificate/licence/document: Y057- Import/export allowed after control
- B004Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD703Paper products originating from non-wooden or recycled material are accompanied by a formal letter from the Indonesian Ministry of Industry validating the use of non-wooden or recycled materials. Such products will not be FLEGT licenced.
- CD631If the product is mentioned in the list annexed to Regulation (EC) 2173/2005 and not mentioned in Annexes A, B and C of Regulation (EC) No. 338/97 (CITES) and its last amendments, a FLEGT import authorisation must be presented for the release for free circulation.Timber and timber products dispatched to EU from a country not partner in a FLEGT Voluntary Partnership Agreement (VPA) are not considered FLEGT goods and consequently are exempted of presenting a FLEGT licence
- CD731Certificate Y057 shall be declared for imports of timber products originating in Indonesia in the following cases:• Ex goods that are not included in the Annex of Regulation 2016/1387• Goods with origin Indonesia but dispatched from another third country (except for goods dispatched from countries with a stable FLEGT licence system)• Goods of a non-commercial nature
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X840Y708Y833
Bedingungen
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Import controlRUR0833/14
Import control
RUR0833/14
Dokumente / Referenzen
L142L143Y859Y874
Bedingungen
- B001Presentation of a certificate/licence/document: L142- Import allowed
- B002Presentation of a certificate/licence/document: Y874- Import allowed
- B004Presentation of a certificate/licence/document: L143- Import allowed
- B030Presentation of a certificate/licence/document: Y859- Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed
Hinweise
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Codes derselben Gruppe
482340Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, Rollen, Bogen und Scheiben, bedruckt, für Selbstregistrierapparate482361Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, Tabletts, Schüsseln, Teller, Tassen und dergleichen, aus Papier oder Pappe, aus Bambus482369Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, Tabletts, Schüsseln, Teller, Tassen und dergleichen, aus Papier oder Pappe, andere482370Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, geformte oder gepresste Waren aus Papierhalbstoff482390Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
CZgold00-04/01
Corrugated filter paper impregnated with phenolic resin
ZelluloseGRI 1GRI 2bGRI 3bGRI 6
FRgold24-04169
Diesel fuel filter with paper filtering element
PapierGRI 1GRI 2bGRI 3bGRI 6
FRgold25-02665
Cigarette filter paper in rolls
PapierGRI 1GRI 6
FRgold24-04192
Diesel fuel filter with paper filtering element
PapierGRI 1GRI 2bGRI 3bGRI 6
FRgold24-04162
Diesel fuel filter with paper filter element
PapierGRI 1GRI 2bGRI 3bGRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Einreihung von zugeschnittenem Filterpapier unter KN 4823 20
Der KN-Code 4823 20 umfasst Filterpapier und Filterpappe, zugeschnitten. Diese Unterposition betrifft fertige Papierfilter, die zugeschnitten oder geformt sind - Filterscheiben, Filtereinsätze, Kaffeefilter, Labor- und Industriefilter. Im Unterschied zu Filterpapier in Rollen und Bogen (4805 40) sind die Erzeugnisse des Codes 4823 20 fertige, zugeschnittene Produkte. Die Einreihung erfordert zugeschnittenes Filterpapier oder -pappe zur direkten Verwendung als Filter.
FCM- und EUDR-Anforderungen für Papierfilter 4823 20
Die Einfuhr von Papierfiltern des KN-Codes 4823 20 in die EU erfordert die Einhaltung des Unionszollkodex. Die EUDR erfasst Papiererzeugnisse. Kaffeefilter und andere Lebensmittelfilter müssen FCM-Anforderungen erfüllen - Filterpapier muss frei von in Lebensmittel migrierenden Stoffen über den Grenzwerten sein. Bleichmittelhaltige Filter (Chlor) unterliegen besonderer Prüfung.
Markt und Anwendungen von Papierfiltern 4823 20
Papierfilter des KN-Codes 4823 20 haben breite Anwendungen - Kaffeefilter bilden ein Massenkonsumentensegment, Labor- und Industriefilter bedienen den B2B-Sektor. Zu den wichtigsten Exporteuren gehören Deutschland, Japan, China und Brasilien. Die korrekte Einreihung erfordert die Abgrenzung zugeschnittener Filter (4823 20) von Filterpapier in Bogen (4805 40).
Klassifizierung und Einfuhranforderungen für zugeschnittenes Filterpapier KN 482
Zugeschnittenes Filterpapier unter KN 4823 20 unterliegen bei der Einfuhr in die EU dem konventionellen Zollsatz. Die Einreihung hängt von Zusammensetzung, Gewicht und Verwendungszweck des Papiers oder der Pappe ab. Für Lebensmittelkontakt bestimmte Produkte müssen zusätzliche Anforderungen erfüllen. Es fallen 19% EUSt an.
Häufig gestellte Fragen
Was unterscheidet Filter 4823 20 von Filterpapier 4805 40?
Filter des Codes 4823 20 sind fertige, zugeschnittene Produkte zur direkten Verwendung (Scheiben, Einsätze, Kaffeefilter). Filterpapier des Codes 4805 40 ist Basismaterial in Rollen oder Bogen. Das Kriterium ist der Verarbeitungsgrad.
Benötigen Kaffeefilter 4823 20 eine FCM-Erklärung?
Ja. Kaffeefilter als Lebensmittelkontaktartikel müssen die Verordnung (EG) Nr. 1935/2004 erfüllen. Filterpapier darf keine Stoffe über die Migrationsgrenzwerte hinaus an das Getränk abgeben.
Unterliegen Papierfilter 4823 20 der EUDR?
Ja. Die EUDR erfasst Papiererzeugnisse, einschließlich zugeschnittener Filter des KN-Codes 4823 20.
Welcher Zollsatz gilt für zugeschnittenes Filterpapier KN 4823 20?
Zugeschnittenes Filterpapier unter KN 4823 20 unterliegen dem konventionellen Zollsatz und 19% EUSt. Prüfen Sie den Satz in TARIC. Präferenzen können je nach Ursprung gelten.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, Filterpapier und Filterpappe“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Anderes Papier, andere Pappe, Zellstoffwatte und andere Vliese aus Zellstofffasern, zugeschnitten; andere Waren aus Papierhalbstoff, Papier, Pappe, Zellstoffwatte oder Vliesen aus Zellstofffasern, Filterpapier und Filterpappe“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe