CN code 480300 covers toilet tissue, cellulose wadding and webs of cellulose fibres for sanitary purposes in rolls up to 36 cm or sheets. Everyday hygiene products subject to standard customs requirements and EUDR.

Paper products classified under CN code 480300 are subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024, as paper and paperboard are wood-derived products covered by this regulation. The importer must submit a due diligence statement through the European Commission information system, confirming that the wood raw material used for pulp production does not originate from areas deforested after 31 December 2020. The procedure includes supply chain identification, risk assessment and risk mitigation. The statement reference number is required in the customs declaration. For products intended for food contact, Regulation (EC) 1935/2004 on food contact materials applies, requiring a declaration of conformity and migration testing. Tariff rates should be verified in the TARIC system.

Importing goods classified under CN code 480300 requires filing a customs declaration with the correct CN code and attaching required documentation. The commercial invoice should contain a detailed description of goods enabling correct tariff classification. The importer must hold an EORI number and comply with the Union Customs Code (Regulation (EU) 952/2013). Tariff rates should be verified in the European Commission TARIC system. Preferential tariff rates may be available under free trade agreements concluded by the EU, provided rules of origin are met. The GSP system may offer reduced rates for imports from developing countries. VAT is charged at the national rate upon import.

Paper hygiene products under CN 4803 00 imported into the EU must meet safety and hygiene requirements. Products in contact with skin are assessed for harmful substance content. Labelling must comply with EU regulations. Standard customs duty and import VAT apply. Raw material origin may affect the duty rate.