HS 481810 Toilet paper
Quick Answer: Toilet paper imported under HS 481810 enters the UK at 0.00%, the EU at 0.00%, and the US at 35% under the MFN rate. This Harmonized System code specifically covers toilet paper in rolls or sheets, including facial tissues and paper handkerchiefs, whether or not perforated or printed. Importers should be aware of the significant duty differential for the United States, where toilet paper faces a substantial tariff. Exporters to the US should factor this into their pricing strategies. According to CustomTariffs, understanding these varying rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818100000 | — | — | — |
| 4818101000 | 0.00 % | — | — |
| 4818109000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818100000 | 0.00 % | — | — |
| 4818101000 | 0.00 % | — | — |
| 4818109000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4818100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 481810 cover?
This subheading covers toilet paper in rolls or sheets, including perforated rolls, designed for household or sanitary use. According to the WCO Harmonized System Nomenclature, this category encompasses paper products that are primarily intended for personal hygiene and sanitation. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes single-ply, multi-ply, and embossed varieties, provided they meet the specific characteristics of toilet paper, such as absorbency and softness, and are presented in a form suitable for dispensing.
What falls outside HS 481810?
The following products are excluded from HS 481810: facial tissues (HS 481820), paper towels and napkins (HS 481820), and other household paper products not specifically designed for toilet use. For instance, paper for wrapping gifts, even if in rolls, would be classified under different headings within Chapter 48. Similarly, industrial paper wipes or cleaning cloths, even if made from similar paper stock, are typically classified elsewhere based on their specific function and material composition, often falling under headings like 4819 or 6307.
What are common classification mistakes for HS 481810?
A common error is misclassifying paper products that are similar in form but differ in intended use. For example, paper towels, which are generally thicker and more absorbent for drying hands, are classified under HS 481820, not 481810. Another mistake can arise from confusing bulk rolls of paper intended for industrial dispensers with consumer toilet paper rolls. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these errors.
How should importers classify products under HS 481810?
The correct procedure for classifying products under HS 481810 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key factors include the paper's composition, ply count, perforation, and presentation (e.g., rolls or sheets). If ambiguity exists, consulting the Explanatory Notes to the Harmonized System or seeking a binding ruling from customs authorities is recommended.
How is the duty calculated for products under HS 481810?
A 100-roll pack of standard 2-ply toilet paper, weighing 5 kg and declared at a customs value of $50 USD, would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($50 USD × 5.0% = $2.50). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 481810.00.00.
Which trade agreements reduce duties for HS 481810?
Several free trade agreements may reduce the applicable duty rate for HS 481810, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating toilet paper from Canada or Mexico can enter the US duty-free, requiring a valid USMCA certification of origin. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, necessitating a GSP Form A. The EU-UK Trade and Cooperation Agreement also allows for duty-free movement of originating goods between the EU and the UK, typically requiring an EUR.1 movement certificate or an origin declaration.
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FAQ
What are the typical import duty rates for HS code 481810 (Toilet paper)?
Import duty rates for HS code 481810, covering toilet paper and similar paper, cellulose wadding, or webs of fibrous cellulose, can vary significantly by country. For instance, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under certain trade agreements may also apply. In contrast, some countries may have higher rates. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment. The USITC provides detailed tariff information for the United States.
What specific criteria define paper products for HS code 481810 classification?
HS code 481810 specifically covers 'Toilet paper and similar paper, cellulose wadding or webs of fibrous cellulose, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or folded in sheets with a fold of which no side exceeds 36 cm in the unfolded state.' Key classification criteria include the material (paper, cellulose wadding, or fibrous cellulose webs), the intended use (household or sanitary purposes), and the form (rolls not exceeding 36 cm in width, or folded sheets where no side exceeds 36 cm unfolded). Products not meeting these criteria, such as industrial paper towels or facial tissues, may fall under different HS codes.
Are there specific documentation requirements for importing toilet paper under HS 481810?
While HS code 481810 itself does not typically trigger highly specialized documentation beyond standard import requirements, it is essential to have a commercial invoice, packing list, and bill of lading or air waybill. The invoice must accurately declare the HS code, description of goods, quantity, value, and country of origin. Depending on the importing country and any specific trade agreements being claimed, certificates of origin or other supporting documents may be necessary. Always verify the specific documentation requirements with the customs authority of the destination country.
How is the import duty for toilet paper calculated, and can you provide an example?
The calculation of import duty depends on the duty rate applied by the importing country. For HS code 481810, if an ad valorem duty rate applies (a percentage of the value), the duty is calculated as: (Customs Value of Goods) × (Ad Valorem Duty Rate). If a specific duty rate applies (a fixed amount per unit), it would be: (Quantity of Goods) × (Specific Duty Rate per Unit). For example, if a country imposes a 5% ad valorem duty on toilet paper with a customs value of $10,000, the duty would be $10,000 × 0.05 = $500. If the duty were a specific rate of $0.10 per kilogram and the shipment weighed 5,000 kg, the duty would be 5,000 kg × $0.10/kg = $500. Always ensure the customs value is determined according to the importing country's valuation rules.
Which major trade agreements might offer preferential duty rates for toilet paper (HS 481810) into the US or EU?
For imports into the United States, trade agreements like the United States-Mexico-Canada Agreement (USMCA) may offer preferential duty rates for toilet paper originating from Canada or Mexico, often resulting in 0.00% duty. For imports into the European Union, the EU's network of Free Trade Agreements (FTAs) with various countries can lead to reduced or eliminated duties on toilet paper. For example, under an FTA with a partner country, the duty rate might be reduced from a standard MFN rate to 0.00%. Importers should consult the specific tariff database of the importing bloc (e.g., EU TARIC for the EU, USITC for the US) and the origin country's documentation to confirm eligibility for preferential treatment under relevant trade agreements.