CN code 4806 20 covers greaseproof paper — uncoated paper made from cellulose pulp subjected to intensive beating (refining), which gives it barrier properties against fats and oils without the need for chemical coatings. This paper is classified under heading 4806, which covers special papers with particular barrier properties: vegetable parchment (4806 10), greaseproof paper (4806 20), tracing paper (4806 30), and others (4806 40). The distinguishing feature of greaseproof paper is its transparency or semi-transparency resulting from the superbeating process of cellulose fibres, which closes the inter-fibre spaces. Greaseproof paper under 4806 20 is not coated with wax, silicone, or polymer — if it has such a coating, it falls under heading 4811 CN. The main application is packaging of fatty foods: butter, cheese, meats, and bakery products. Importers should hold a technical specification confirming grease resistance in accordance with ISO standards or equivalent to correctly classify the goods under the Combined Nomenclature.

Greaseproof paper under CN code 4806 20 is almost exclusively used in food contact, which obliges importers to comply with Regulation (EC) No 1935/2004 on food contact materials (FCM). The importer must hold an FCM declaration of compliance issued by the manufacturer, confirming conformity with global and specific migration limits. Substances used in the cellulose pulp production process — including beating aids, dyes, and processing aids — must be authorised for food contact. As a paper product, greaseproof paper is also subject to the EUDR (Regulation (EU) 2023/1115) — importers must demonstrate that the wood raw material does not originate from areas deforested after 31 December 2020. Import documentation should include a commercial invoice, technical specification with grease resistance parameters, FCM compliance declaration, certificate of origin for customs preferences, and the EUDR statement. Import is subject to the Union Customs Code and requires an EORI number. MFN duty rates should be verified in the TARIC database.

When importing greaseproof paper under CN code 4806 20 from third countries, importers should verify current trade measures in the TARIC database, including any anti-dumping and countervailing duties. Preferential duty rates may be available under EU trade agreements with paper-producing countries such as Canada (CETA), Japan (JEFTA), and EFTA Scandinavian countries. Correct classification requires distinguishing between greaseproof paper obtained by superbeating and paper coated with wax or polymer, which is classified under heading 4811 CN. Glassine paper under subheading 4806 30 differs from greaseproof by additional calendering that provides smoothness and gloss. Importers planning regular shipments should consider obtaining a Binding Tariff Information (BTI) decision providing classification certainty for three years. Customs declarations should precisely describe the paper production process, as the manufacturing method determines the tariff classification. Customs controls may include verification of grease barrier properties of the imported goods.

Greaseproof paper classified under CN 4806 20 are subject to conventional customs duty when imported into the EU. Classification depends on composition, weight, and intended use of the paper or board. Products intended for food contact must meet additional requirements. Import VAT applies at destination rates.