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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

HS code

4818.10.90 Toilet paper, other

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Industrial wide toilet paper rolls (15-36 cm)Larger format cut sheets of toilet paperExtra-wide industrial toilet tissue rollsWide cut industrial toilet tissueOversized toilet paper for industrial use (15-36 cm)Industrial-sized wide toilet rollsToilet paper sheets, large size (15-36 cm)Wide toilet rolls for commercial usageExtra-large format toilet paper for industryOversized cut toilet paper for institutions