HS 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, 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.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
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, 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.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 4818-10 – Toilet paper | MFN Free | |
| 4818-10-00-00 | Toilet paper | Free |
| 4818-20 – Handkerchiefs, cleansing or facial tissues and towels | MFN Free | |
| 4818-20-00-10 | Towels | Free |
| 4818-20-00-20 | Handkerchiefs or facial tissues | Free |
| 4818-20-00-90 | Other | Free |
| 4818-30 – Tablecloths and serviettes | MFN Free | |
| 4818-30-00-00 | Tablecloths and serviettes | Free |
| 4818-50 – Articles of apparel and clothing accessories | MFN Free | |
| 4818-50-00-00 | Articles of apparel and clothing accessories | Free |
| 4818-90 – Other | MFN Free | |
| 4818-90-00-00 | Other | Free |
Top importers in this heading
112 Canadian companies imported goods under heading 48.18 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- THE PROCTER & GAMBLE COMPANY - Ohio - 6 codes
- ESSITY CANADA INC. - Ontario - 5 codes
- CASCADES TISSUE GROUP - Quebec - 4 codes
- KIMBERLY-CLARK INC. - Ontario - 4 codes
- CARDINAL HEALTH CANADA INC. - Ontario - 3 codes
- DOLLARAMA S.E.C./DOLLARAMA L.P. - Quebec - 3 codes
- IMPERIAL DADE CANADA INC. - Quebec - 3 codes
- MEDLINE CANADA, CORPORATION - Ontario - 3 codes
- PRODUITS KRUGER INC./KRUGER PRODUCTS INC. - British Columbia - 3 codes
- SYSCO CANADA, INC. - Ontario - 3 codes