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HS heading: 4823

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

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
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 48 — Chapter 48 - paper and paperboard; articles of paper pulp, of paper or of paperboard

EU Cellar CN2026 · Updated 2026-05-13 14:50

4823 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

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

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-09-01

Third-country duty
0 % (fri)

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 2026-05-13
Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
  • China CN —
    Provisional countervailing duty
    FN CD01053
  • China CN 70.5 %
    Provisional countervailing duty
  • South Korea KR 103.16 EUR / TNE
    Definitive anti-dumping duty
Other restrictions
TARIC
  • All third countries 1008 —
    Export control - Waste
    FN CD576FN CD577FN CD574FN CD572FN CD573
VAT
Skatteverket
25 % standard import VAT into Sweden
You 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).

Source: Tullverket Tulltaxan, 32 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 4823 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources