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Section X — Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

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

Heading 4818 — Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

Subheading

4818.10 Toilet paper

Common commodities
Standard 36cm wide toilet rollsWhite bathroom tissue rollsEco-friendly toilet paper rollsToilet tissue for public restroomsThick ply toilet rollsSoft textured bathroom tissueRecycled toilet paper rollsBulk pack toilet rollsFlushable wet wipes (36cm width)Luxury brand toilet paper rolls

HS codes

CodeDescriptionTaxes
4818.10.10In rolls of a width not exceeding 15 cmCessEIC, Customs TaxCID, PAL, SSCL, VAT
4818.10.90Toilet paper, otherCessEIC, Customs TaxCID, PAL, SSCL, VAT