HS heading: 4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
CN hierarchy: 48
Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.
- EUDR
- Out of scope of EUDR
- Duty
- 0 % (fri) MFN
- VAT
- 25 %
- Next
- Customs declaration
Suggested classification
Chapter 48 — Chapter 48 - paper and paperboard; articles of paper pulp, of paper or of paperboard
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes
Why this?
- CHAPTER_NOTE_48_1 Chapter note
1For the purposes of this chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per m2).
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_48_10 Chapter note
10Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_48_11 Chapter note
11Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.
EUR-Lex 02025R1926-20260101
EUDR status
Duties and restrictions
Erga omnes — applies to all third countries. Inherited from 4800000000.
Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).
Tullverket 2026-05-13You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.
Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›
25 % import VAT collected at the border (if the business is not VAT-registered).
What do I do now?
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
4813 - About the data sources and refresh cadence