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47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

Duty rate for goods from outside the EU

0% of the customs value

Valid since 1 January 1999

Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.

Import VAT, standard rate

  • Netherlands: 21%
  • Germany: 19%
  • France: 20%
  • Belgium: 21%

Standard rate. A reduced rate can apply to some goods.

Codes below this level

  • 4701 00 Mechanical wood pulp:
  • 4702 00 00 Chemical wood pulp, dissolving grades
  • 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades:
  • 4704 Chemical wood pulp, sulphite, other than dissolving grades:
  • 4705 00 00 Wood pulp obtained by a combination of mechanical and chemical pulping processes
  • 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material:
  • 4707 Recovered (waste and scrap) paper or paperboard:

Notes of the nomenclature

Chapter 47: Note

1. For the purposes of heading 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

Indicative only. The binding ruling comes from customs.

Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).

European Commission data, reused under Commission Decision 2011/833/EU.

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