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Importing Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard from Finland into Australia (2026)

Australia has no FTA with Finland, meaning MFN tariff rates apply to all Chapter 48 wood pulp and recovered paper imports; the most critical compliance obligation for this combination is satisfying both DAFF biosecurity inspection requirements for bales and the Illegal Logging Prohibition Act 2012 due diligence obligations, which require documented proof of legal harvest from Finnish suppliers retained for at least 5 years.

No FTA — MFN rates applyHS Chapter 48

Compliance requirements

  • Lodge a Timber Import Declaration and retain Finnish supplier chain-of-custody records for minimum 5 years before clearance.
  • Ensure all bales are free of soil, food residue, live insects and prohibited plant material to avoid DAFF-ordered treatment or re-export.
  • Confirm the correct MFN tariff subheading and check the ABF Anti-Dumping Commission register to rule out active measures on the specific paper product.
  • Recovered (waste) paper imports are regulated under the DAFF Biosecurity Act 2015 — bales must be free of soil, food residue, live insects and prohibited plant material; ABF and DAFF inspectors regularly examine shipments and may order treatment or re-export at importer cost
  • Wood pulp in bales sourced from certain countries may require a Timber Import Declaration under the Illegal Logging Prohibition Act 2012; importers must conduct due diligence and retain records for at least 5 years to avoid significant civil penalties
  • Anti-dumping measures have historically applied to A4 copy paper from China, Indonesia and Brazil — always check the ABF Anti-Dumping Commission active measures register before placing orders, as dumping duty stacks on top of customs duty and can be substantial
  • Paper and paperboard that contact food (e.g. food-grade kraft liner, greaseproof paper) must comply with FSANZ food contact material requirements; importers should obtain supplier declarations confirming compliance with migration limits for heavy metals and fluorescent brightening agents
  • CITES permits are not typically required for chapter 48 goods, but if pulp is derived from listed timber species (e.g. certain tropical hardwoods), an Environment Protection and Biodiversity Conservation Act (EPBC) permit may be required prior to import
  • No FTA exists between Australia and Finland, so MFN (general) tariff rates apply to all goods. A commercial invoice and packing list are required, but no preferential certificate of origin is needed as no preference is claimable.
  • Electrical and electronic goods from Finland must comply with Australian electrical safety standards and may require ACMA registration or RCM (Regulatory Compliance Mark) approval before importation and sale in Australia.
  • Timber, wood products, paper pulp and any goods containing plant-based materials are subject to DAFF biosecurity inspection and may require a phytosanitary certificate issued by Finnish authorities, given Finlands significant forestry and paper manufacturing sector.
  • Chemicals and industrial preparations imported under HS Chapter 38 must comply with NICNAS (AICIS) industrial chemical notification requirements, and Safety Data Sheets must meet Australian GHS formatting standards for customs and quarantine clearance.

Key documents required

  • commercial invoice specifying grade, basis weight (gsm), pulp species or recovered fibre type, and country of origin
  • bill of lading or airway bill
  • packing list with bale or reel counts, net and gross weights
  • Illegal Logging Prohibition Act due diligence records and supplier country-of-harvest declaration (for wood pulp and paper from virgin fibre)
  • phytosanitary or fumigation certificate from country of export (required by DAFF for recovered paper and some wood pulp shipments)

Import tip

When importing recovered paper (heading 47.07), classify and describe each grade precisely using ISRI or EN643 grade codes on the commercial invoice — vague descriptions such as 'mixed waste paper' consistently trigger DAFF documentary holds and physical inspections that delay clearance by several days.

Calculate the total landed cost for Chapter 48 goods from Finland — duty, GST, IPC, and biosecurity included.

Other product categories imported from Finland