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Current tariff classification

Schedule 3 - Section X

Section X - Pulp of wood or of o​​​ther cellulosic material, recovered (waste and scrap) paper and paperb​​oard, and articles thereof

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

Notes.

  1. For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per square metre).
  2. This Chapter does not cover:
    1. Articles of Chapter 30;
    2. Stamping foils of 3212;
    3. Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
    4. Paper or cellulose wadding impregnated, coated or covered with soap or detergent (3401), or with polishes, creams or similar preparations (3405);
    5. Sensitised paper or paperboard of 3701 to 3704.00.00;
    6. Paper impregnated with diagnostic or laboratory reagents (3822);
    7. Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of 4814 (Chapter 39);
    8. Articles of 4202 (for example, travel goods);
    • ij.  Articles of Chapter 46 (manufactures of plaiting material);
    1. Paper yarn or textile articles of paper yarn (Section XI);
    2. Articles of Chapter 64 or Chapter 65;
    3. Abrasive paper or paperboard (6805) or paper- or paperboard-backed mica (6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
    4. Metal foil backed with paper or paperboard (generally Section XIV or Section XV);
    5. Articles of 9209;
    6. Articles of Chapter 95 (for example, toys, games, sports requisites); or
    7. Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).
  3. Subject to the provisions of Note 7, 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
  4. In this Chapter “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi- mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper:
    1. in strips or rolls of a width exceeding 28 cm; or
    2. in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
  5. For the purposes of 4802, “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch‑cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi‑mechanical process and satisfying any of the following criteria:
  1. For paper or paperboard weighing not more than 150 g/m2:
    1. containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
      1. weighing not more than 80 g/m2, or
      2. coloured throughout the mass; or
    2. containing more than 8% ash, and:
      1. weighing not more than 80 g/m2, or
      2. coloured throughout the mass; or
    3. containing more than 3% ash and having a brightness of 60% or more; or
    4. containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa.m2/g; or
    5. containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.
    1. For paper or paperboard weighing more than 150 g/m2:
        1. coloured throughout the mass; or
        2. having a brightness of 60% or more, and:
          1. a caliper of 225 micrometres (microns) or less, or
          2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or
        3. having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.
        4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
      1. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
      2. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.
      3. 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
        1. in strips or rolls of a width exceeding 36 cm; or
        2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
      4. For the purposes of 4814, "wallpaper and similar wall coverings" applies only to:
        1. Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
          1. Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;
          2. With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
          3. Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
          4. Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
        2. Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
        3. Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
          4. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4823.
      5. 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
      6. 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
      7. Except for the goods of 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
      Notes 2(q), 5 and 12 operative 1/1/22.

      Subheading Notes.

      1. For the purposes of 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
        Weight
        g/m2        		Minimum Mullen bursting strength
        kPa
        115393
        125417
        200637
        300824
        400961
      2. For the purposes of 4804.21.00 and 4804.29.00, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
        1. Having a Mullen burst index of not less than 3.7 kPa.m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.
        2. Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
        Minimum tear
        mN        		Minimum tensile
        kN/m
        Weight
        g/m2        		Machine
        direction        		Machine
        direction
        plus cross
        direction        		Cross
        direction        		Machine
        direction
        plus cross
        direction
        607001 5101.96
        708301 7902.37.2
        809652 0702.88.3
        1001 2302 6353.710.6
        1151 4253 0604.412.3
      3. For the purposes of 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23ºC.
      4. 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 23ºC.
      5. 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2/g.
      6. For the purposes of 4805.30.00, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m2/g.
      7. For the purposes of 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

      Additional Notes.

      1. 4802.6 includes uncoated paper of a kind used for printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and that is not covered by Note 4 to this Chapter.
      2. For the purposes of 4810.13.10, 4810.14.10, 4810.19.10, 4810.29.10 and 4811.90.40, "cast coated paper and paperboard" means paper and paperboard, coated by a cast coating process consisting of a single coat (on one or both sides) in which clay or other inorganic substances predominate, having a gloss value of not less than 70 on the coated side, other than -
        1. adhesive coated;
        2. printed; or
        3. calendered or super-calendered,being paper and paperboard that satisfies one of the following criteria:
          1. for paper and paperboard weighing not more than 205 g/m2, having a density of less than 1.1 g/cm3;
          2. for paper and paperboard weighing more than 205 g/m2, having a Parker Print Surf Roughness of less than 1.2 as measured on a Parker Print Surf 78 instrument with a 10 kg load.
      3. For the purposes of Additional Note 2 above, "gloss" is to be measured at 75 º using a Hunterlab Model 1 D-16 gloss meter or any equivalent internationally recognised gloss measurement method.
      4. Except where the terms of the subheadings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of subheadings 4823.90.20 to 4823.90.8 are to be classified under that one of such subheadings which occurs last in numerical order in this Schedule.
      5. The provisions of Subheading Note 1 to Chapter 48 also apply to “kraftliner” of 4823.90.31 and 4823.90.32.
      6. The provisions of Subheading Note 2 to Chapter 48 also apply to “sack kraft paper” of 4823.90.33 and 4823.90.34.
      7. Subheadings 4823.90.4 and 4823.90.5 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. These subheadings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
      8. The provisions of Subheading Note 3 to Chapter 48 also apply to “semi-chemical fluting paper” of 4823.90.41 and 4823.90.42.
      9. The provisions of Subheading Note 4 to Chapter 48 also apply to “sulphite wrapping paper” of 4823.90.45.
      10. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4823.90.90.
4801
Newsprint, in rolls or sheets
4802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of 4801 or 4803; hand-made paper and paperboard
4803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of 4802 or 4803
4805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter
4806
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
4807
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in 4803
4809
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
4810
Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
4811
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in 4803, 4809 or 4810
4812
Filter blocks, slabs and plates, of paper pulp
4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
4814
Wallpaper and similar wall coverings; window transparencies of paper
4815
No heading
4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
4817
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
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
4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
4820
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
4821
Paper or paperboard labels of all kinds, whether or not printed
4822
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
4823
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
Reference
Number		Statistical
Code		UnitGoodsRate#
4801NEWSPRINT, IN ROLLS OR SHEETS:
4801.00.40 01 t --- Newsprint, in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state5%
CA:Free
4801.00.50 02 t --- Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4801.00.405%
4801.00.60 04 t --- Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4801.00.405%
CA:2.5%
4801.00.7--- Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4801.00.40:
4801.00.71 05 t---- Goods, as follows:
(a) weighing more than 57 g/m2; or
(b) having an ash content by weight of more than 8%		5%
CA:2.5%
4801.00.79 06 t---- Other Free
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4802UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON PERFORATED PUNCH-CARDS AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN PAPER OF 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD:
4802.10.00 03 t- Hand-made paper and paperboard Free
4802.20- Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard:
4802.20.2--- Dyeline base paper and paperboard:
4802.20.21 07 t---- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		5%
CA:Free
4802.20.22 09 t ---- Containing paper or paperboard made mainly from pulp obtained by a chemi-mechanical process, as follows:
(a) weighing not more than 22 g/m2;
(b) weighing more than 205 g/m2		5%
DCS:Free
4802.20.29 10 t---- Other Free
4802.20.3--- Goods, NSA, weighing more than 22 g/m2 but not more than 205 g/m2:
4802.20.31 11 t---- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		Free
4802.20.39 12 t---- OtherFree
4802.20.4--- Goods, NSA, as follows:
(a) weighing not more than 22 g/m2;
(b) weighing more than 205 g/m2:
4802.20.41 13 t---- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		Free
4802.20.49 14 t---- Other5%
DCS:Free
4802.40- Wallpaper base:
4802.40.10 20 t--- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		Free
4802.40.20 21 t--- Goods, NSA, containing paper or paperboard made mainly from pulp obtained by a chemi-mechanical process, as follows:
(a) weighing not more than 22 g/m2;
(b) weighing 205 g/m2 or more 		Free
4802.40.90 22 t--- Other5%
4802.5- Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4802.54-- Weighing less than 40 g/m2:
4802.54.10 23 t--- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		Free
4802.54.2--- Goods, NSA, containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process:
4802.54.21 26 t---- Goods, as follows:
(a) multi-ply paper and paperboard;
(b) weighing more than 22 g/m2 		Free
4802.54.29 25 t---- OtherFree
4802.54.90 30 t--- Other5% View TCOs for 4802.54.90
4802.55-- Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:
4802.55.10 28 t--- Of a width not exceeding 15 cm5%
CA:Free 		View TCOs for 4802.55.10
4802.55.90--- Other5% View TCOs for 4802.55.90
27 t Weighing 40 g/m2 or more but less than 90 g/m2
02 t Weighing 90 g/m2 or more but not more than 150 g/m2
4802.56-- Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state:
4802.56.10--- Goods, as follows:
(a) in strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		5%
CA:Free		 View TCOs for 4802.56.10
Printing and writing paper:
.297 mm x 210 mm (A4 paper):
..Weighing 40 g/m2 or more but less than 90 g/m2:
29 t ...Watermarked
03 t ...White
04 t ...Tinted
09 t ..Weighing 90 g/m2 or more but not more than 150 g/m2
11 t .Other
15 t Other
4802.56.90 19 t--- Other5% View TCOs for 4802.56.90
4802.57-- Other, weighing 40 g/m2 or more but not more than 150 g/m2 :
4802.57.10 31 t--- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		5%
CA:Free 		View TCOs for 4802.57.10
4802.57.90--- Other5% View TCOs for 4802.57.90
Printing and writing paper:
12 t .Weighing 40 g/m2 or more but less than 90 g/m2
13 t .Weighing 90 g/m2 or more but not more than 150 g/m2
22 t Other
4802.58-- Weighing more than 150 g/m2 :
4802.58.1--- Weighing not more than 205 g/m2 :
4802.58.11 31 t---- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		5%
CA:Free 		View TCOs for 4802.58.11
4802.58.12 32 t---- Goods, NSA, containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process 5%
4802.58.19 36 t---- OtherFree View TCOs for 4802.58.19
4802.58.9--- Weighing more than 205 g/m2:
4802.58.91 37 t---- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		Free View TCOs for 4802.58.91
4802.58.92 29 t---- Goods, NSA, as follows:
(a) multi-ply paper and paperboard;
(b) containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process 		Free
4802.58.99 39 t---- Other5%
DCS:Free
CA:2.5%		 View TCOs for 4802.58.99
4802.6- Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4802.61-- In rolls:
4802.61.10 41 t--- Not exceeding 15 cm in width Free
4802.61.2--- Goods, NSA, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4802.61.4 or 4802.61.5:
4802.61.21 42 t---- Weighing 150 g/m2 or lessFree
4802.61.22 43 t---- Weighing more than 150 g/m2 but not more than 205 g/m25%
CA:2.5%
4802.61.29 44 t---- OtherFree
4802.61.30 55 t--- Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.61.4, as follows:
(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;
(b) containing not less than 70% of mechanical woodpulp; and
(c) weighing 40 g/m2 or more but not more than 62 g/m2		Free
4802.61.4--- Goods specified in Additional Note 1 to this Chapter, in rolls exceeding 15 cm but not exceeding 28 cm in width:
4802.61.41 45 t---- Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres5%
4802.61.42 46 t---- Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process 5%
CA:2.5%
4802.61.43 47 t---- Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:
(a) weighing more than 57 g/m2; or
(b) having an ash content by weight of more than 8%		5%
CA:2.5%
4802.61.49 48 t---- OtherFree
4802.61.5--- Goods, NSA, made mainly from pulp obtained by a chemi-mechanical process:
4802.61.51 50 t---- Multi-ply paper and paperboard weighing not more than 205 g/m2Free
4802.61.52 51 t---- Multi-ply paper and paperboard weighing more than 205 g/m25%
DCS:Free
4802.61.53 52 t---- Goods, NSA, as follows:
(a) weighing not more than 22 g/m2;
(b) weighing more than 205 g/m2		Free
4802.61.59 53 t---- Other5%
4802.61.90 54 t--- OtherFree View TCOs for 4802.61.90
4802.62 -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state:
4802.62.10 65 t--- Goods, as follows:
(a) in strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		Free
4802.62.2--- Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4802.62.4 or 4802.62.5:
4802.62.21 56 t---- Weighing 150 g/m2 or lessFree
4802.62.22 01 t---- Weighing more than 150 g/m2 but not more than 205 g/m25%
CA:2.5%
4802.62.29 57 t---- OtherFree
4802.62.30 66 t--- Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.62.4, as follows:
(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;
(b) containing not less than 70% of mechanical wood pulp; and
(c) weighing 40 g/m2 or more but not more than 62 g/m2		Free
4802.62.4--- Goods specified in Additional Note 1 to this Chapter, NSA:
4802.62.41 58 t---- Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres5%
4802.62.42 59 t---- Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process 5%
CA:2.5%
4802.62.43 60 t---- Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:
(a) weighing more than 57 g/m2; or
(b) having an ash content by weight of more than 8% 		Free
4802.62.49 61 t---- OtherFree
4802.62.5 --- Goods, NSA, made mainly from pulp obtained by a chemi-mechanical process:
4802.62.51 63 t---- Multi-ply paper and paperboard weighing not more than 205 g/m2Free
4802.62.52 64 t---- Multi-ply paper and paperboard weighing more than 205 g/m25%
DCS:Free
4802.62.53 65 t---- Goods, NSA, as follows:
(a) weighing not more than 22 g/m2;
(b) weighing more than 205 g/m2		Free
4802.62.59 66 t---- OtherFree
4802.62.90 67 t--- OtherFree
4802.69-- Other:
4802.69.10 86 t--- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		5%
CA:Free
4802.69.2--- Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4802.69.4 or 4802.69.5:
4802.69.21 70 t---- Weighing 150 g/m2 or less 5%
4802.69.22 71 t---- Weighing more than 150 g/m2 but not more than 205 g/m2Free​
4802.69.29 72 t---- Other5%
DCS:Free
CA:2.5%
4802.69.30 84 t--- Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.69.4, as follows:
(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;
(b) containing not less than 70% of mechanical wood pulp; and
(c) weighing 40 g/m2 or more but not more than 62 g/m2		Free
4802.69.4--- Goods specified in Additional Note 1 to this Chapter, NSA:
4802.69.41 73 t---- Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres 5%
4802.69.42 74 t---- Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process5%
CA:2.5%
4802.69.43 75 t---- Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:
(a) weighing more than 57 g/m2; or
(b) having an ash content by weight of more than 8% 		5%
CA:2.5%
4802.69.49 76 t---- OtherFree
4802.69.5--- Goods, NSA, made mainly from pulp obtained by a chemi-mechanical process:
4802.69.51 78 t---- Multi-ply paper and paperboard weighing not more than 205 g/m25%
4802.69.52 79 t---- Multi-ply paper and paperboard weighing more than 205 g/m25%
DCS:Free
4802.69.53 80 t---- Goods, NSA, as follows:
(a) weighing not more than 22 g/m2;
(b) weighing more than 205 g/m2 		5%
DCS:Free
4802.69.59 81 t---- Other 5%
4802.69.90 82 t--- Other 5%
CA:2.5%
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4803TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS:
4803.00.10 43 t--- Embossed or perforated, weighing more than 22 g/m25%
4803.00.90 44 t--- Other 5%
DCS:Free 		View TCOs for 4803.00.90
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4804UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF 4802 OR 4803:
4804.1- Kraftliner:
4804.11-- Unbleached:
4804.11.10 83 t--- Weighing not more than 205 g/m2Free
4804.11.90 84 t--- OtherFree View TCOs for 4804.11.90
4804.19-- Other:
4804.19.10 85 t--- Weighing not more than 205 g/m2Free
4804.19.90 86 t--- OtherFree​​
4804.2- Sack kraft paper:
4804.21.00 87 t-- Unbleached5%
CA:4%
4804.29.00 88 t-- Other5% View TCOs for 4804.29.00
4804.3- Other kraft paper and paperboard weighing 150 g/m2 or less:
4804.31.00 89 t-- Unbleached5% View TCOs for 4804.31.00
4804.39.00 90 t-- Other5% View TCOs for 4804.39.00
4804.4- Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:
4804.41-- Unbleached: View TCOs for 4804.41
4804.41.10 91 t--- Weighing not more than 205 g/m2Free
4804.41.90 92 t--- OtherFree
4804.42-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process:
4804.42.10 93 t--- Weighing not more than 205 g/m2Free
4804.42.90 94 t--- OtherFree
4804.49-- Other:
4804.49.10 95 t--- Weighing not more than 205 g/m2Free
4804.49.90 96 t--- OtherFree
4804.5- Other kraft paper and paperboard weighing 225 g/m2 or more:
4804.51.00 97 t-- Unbleached Free View TCOs for 4804.51.00
4804.52.00 98 t-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical processFree View TCOs for 4804.52.00
4804.59.00 99 t-- OtherFree​
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4805OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER:
4805.1- Fluting paper:
4805.11-- Semi-chemical fluting paper:
4805.11.10 30 t--- Weighing not more than 205 g/m25%
4805.11.90 31 t--- Other Free
4805.12-- Straw fluting paper:
4805.12.10 32 t--- Weighing 130 g/m2 or more, but not more than 205 g/m2Free​
4805.12.90 33 t--- Weighing more than 205 g/m25%
DCS:Free
4805.19-- Other:
4805.19.10 34 t --- Of multi-ply paper or paperboard weighing not more than 205 g/m25%
4805.19.20 35 t--- Goods, as follows:
(a) weighing not more than 22 g/m2;
(b) weighing 205 g/m2 or more 		5%
DCS:Free
4805.19.90 36 t--- Other5%
4805.2- Testliner (recycled liner board):
4805.24-- Weighing 150 g/m2 or less:
4805.24.10 37 t--- Multi-ply paper and paperboard5% View TCOs for 4805.24.10
4805.24.9--- Other:
4805.24.91 38 t---- Weighing 22 g/m2or lessFree​
4805.24.99 39 t---- Other5%
4805.25-- Weighing more than 150 g/m2:
4805.25.1--- Multi-ply paper and paperboard:
4805.25.11 40 t---- Weighing not more than 205 g/m25% View TCOs for 4805.25.11
4805.25.19 41 t---- Other5%
DCS:Free
4805.25.9--- Other:
4805.25.91 42 t---- Weighing not more than 205 g/m25%
4805.25.99 43 t---- Other5%
DCS:Free
4805.30.00 44 t - Sulphite wrapping paper5%
DCS:Free
4805.40.00 45 t - Filter paper and paperboard5%
4805.50.00 46 t - Felt paper and paperboardFree
4805.9- Other:
4805.91-- Weighing 150 g/m2 or less:
4805.91.10 47 t--- Multi-ply paper and paperboard5%
4805.91.9--- Other:
4805.91.91 11 t---- Weighing not more than 22 g/m25%
DCS:Free		 View TCOs for 4805.91.91
4805.91.99 12 t---- OtherFree​
 View TCOs for 4805.91.99
4805.92-- Weighing more than 150 g/m2 but less than 225 g/m2:
4805.92.1--- Multi-ply paper and paperboard:
4805.92.11 13 t---- Weighing more than 150 g/m2 but not more than 205 g/m25%
4805.92.19 14 t---- Other5%
DCS:Free
4805.92.9--- Other:
4805.92.91 15 t---- Weighing more than 150 g/m2 but not more than 205 g/m25%
4805.92.92 16 t---- Goods, NSA, as follows:
(a) carton boards and box boards (including strawboard);
(b) container board (excluding kraft) 		5%
DCS:4%
DCT:5%
4805.92.99 17 t---- Other5%
DCS:Free
4805.93-- Weighing 225 g/m2 or more:
4805.93.10 18 t --- Multi-ply paper and paperboard 5%
DCS:Free
4805.93.9--- Other:
4805.93.91 19 t---- Goods, as follows:
(a) carton boards and box boards (including strawboard);
(b) container board (excluding kraft)		5%
DCS:4%
DCT:5%
4805.93.99 20 t---- Other5%
DCS:Free
Reference
Number		Statistical
Code		UnitGoodsRate#
4806VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS:
4806.10.00 21 t- Vegetable parchment Free
4806.20.00 22 t- Greaseproof papers Free
4806.30.00 23 t- Tracing papersFree
4806.40.00 24 t- Glassine and other glazed transparent or translucent papers Free
Reference
Number		Statistical
Code		UnitGoodsRate#
4807.00.00 25 tCOMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETSFree
Reference
Number		Statistical
Code		UnitGoodsRate#
4808PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN 4803:
4808.10- Corrugated paper and paperboard, whether or not perforated:
4808.10.10 50 t--- Embossed or perforated, weighing not more than 205 g/m2 Free​
4808.10.90 51 t--- Other Free
4808.40- Kraft paper, creped or crinkled, whether or not embossed or perforated:
4808.40.10 70 t--- Embossed or perforated, weighing not more than 205 g/m2Free​
4808.40.90 71 t--- OtherFree
4808.90- Other:
4808.90.10 74 t--- Embossed or perforated, weighing not more than 205 g/m25%
CA:3%
4808.90.90 76 t--- OtherFree
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4809CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS:
4809.20.00 - Self-copy paperFree​
 View TCOs for 4809.20.00
43 t In rolls
44 t In sheets
4809.90- Other: View TCOs for 4809.90
4809.90.10 41 t--- Goods, as follows:
(a) sublimation transfer printing paper having a width of not less than 0.9 m in rolls;
(b) unsensitised prepared positive transfer media of the kind used for the photocopying of documents by the image-transfer process 		Free
4809.90.90 45 t--- Other5% View TCOs for 4809.90.90
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4810PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE:
4810.1- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
4810.13-- In rolls:
4810.13.10 42 t --- Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in rolls of a width exceeding 15 cm Free
4810.13.2--- Of a width not exceeding 15 cm:
4810.13.21 63 t---- Printed for self-recording apparatus5%
4810.13.29 64 t---- OtherFree​
4810.13.90--- Other 5% View TCOs for 4810.13.90
Weighing not more than 150 g/m2:
50 t .Coated on one side
53 t .Coated on two sides
Weighing more than 150 g/m2:
56 t .Coated on one side
58 t .Coated on two sides
4810.14-- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state:
4810.14.10 73 t--- Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in the form of:
(a) strips of a width exceeding 15 cm;
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state		Free
4810.14.2--- Goods, NSA, as follows:
(a) in strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state:
4810.14.21 67 t---- Printed for self-recording apparatus5%
4810.14.29 68 t---- OtherFree​
 View TCOs for 4810.14.29
4810.14.90 74 t--- Other5%
4810.19-- Other:
4810.19.10 75 t--- Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in the form of:
(a) strips of a width exceeding 15 cm;
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state 		Free
4810.19.2--- Goods, NSA, as follows:
(a) in strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state:
4810.19.21 71 t---- Printed for self-recording apparatus5%
4810.19.29 72 t---- OtherFree​
4810.19.90--- Other5% View TCOs for 4810.19.90
Weighing not more than 150 g/m2:
51 t .Coated on one side
55 t .Coated on two sides
Weighing more than 150 g/m2:
57 t .Coated on one side
64 t .Coated on two sides
4810.2- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
4810.22-- Light-weight coated paper:
4810.22.20 74 t--- Goods, printed for self-recording apparatus, as follows:
(a) in rolls or strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		Free
4810.22.30 75 t --- Goods, NSA, as follows:
(a) in rolls or strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		Free
4810.22.90--- Other Free​
 View TCOs for 4810.22.90
76 t Weighing not more than 60 g/m2
59 t Weighing more than 60 g/m2
4810.29-- Other:
4810.29.10 60 t--- Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, as follows:
(a) in strips or rolls of a width exceeding 15 cm;
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state 		Free
4810.29.20 78 t --- Goods, NSA, printed for self-recording apparatus, as follows:
(a) in rolls or strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		Free​
4810.29.30 62 t --- Goods, NSA, as follows:
(a) in rolls or strips of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		5%
CA:Free		 View TCOs for 4810.29.30
4810.29.90--- Other5% View TCOs for 4810.29.90
Containing less than 55% mechanical pulp:
80 t .In rolls
64 t .In sheets
Containing 55% or more mechanical pulp:
65 t .In rolls
66 t .In sheets
4810.3- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:
4810.31.00 81 t-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or lessFree
4810.32.00 82 t-- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 Free​
4810.39.00 83 t-- Other5%
4810.9- Other paper and paperboard:
4810.92.00 84 t-- Multi-ply5% View TCOs for 4810.92.00
4810.99.00 85 t-- Other5% View TCOs for 4810.99.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4811PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN 4803, 4809 OR 4810:
4811.10.00 23 sm- Tarred, bituminised or asphalted paper and paperboard 5%
4811.4- Gummed or adhesive paper and paperboard:
4811.41-- Self-adhesive:
4811.41.10 24 kg --- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		5% View TCOs for 4811.41.10
4811.41.90 25 kg--- OtherFree View TCOs for 4811.41.90
4811.49-- Other:
4811.49.10 03 kg --- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		5%
4811.49.20 91 kg--- Decalcomania paper, NSAFree
4811.49.90 04 kg--- Other5%
CA:Free		 View TCOs for 4811.49.90
4811.5- Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives):
​4811.51.00 30 t-- Bleached, weighing more than 150 g/m2Free​
 View TCOs for 4811.51.00
4811.59-- Other:
4811.59.10 94 t--- Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		5% View TCOs for 4811.59.10
4811.59.20 29 sm --- Floor coverings on a base of paper or of paperboard, whether or not cut to sizeFree​
4811.59.90 95 t--- Other5%
CA:Free		 View TCOs for 4811.59.90
4811.60.00 34 t- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 5% View TCOs for 4811.60.00
4811.90- Other paper, paperboard, cellulose wadding and webs of cellulose fibres:
4811.90.10 32 sm --- Floor coverings on a base of paper or of paperboard, whether or not cut to size5%
4811.90.20 98 kg --- Indicator paper and paperboard, not being diagnostic reagent paper or paperboard, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state 		Free
4811.90.30 99 kg --- Goods, NSA, as follows:
(a) in strips or rolls of a width not exceeding 15 cm;
(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;
(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state		5% View TCOs for 4811.90.30
4811.90.40 01 t --- Goods, as follows, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:
(a) cast coated paper and paperboard;
(b) enamelled blotting paper and paperboard;
(c) flock coated, marbled and leatherette paper;
(d) indicator paper and paperboard, NSA;
(e) parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard 		Free
4811.90.90--- Other5%
CA:Free		 View TCOs for 4811.90.90
02 t Surface-coloured, surface-decorated, ruled, lined, squared or printed
Other:
67 t .Printing and writing paper
68 t .Facsimile paper weighing less than 100 g/m2
72 t .Other
Reference
Number		Statistical
Code		UnitGoodsRate#
4812.00.00 10 kgFILTER BLOCKS, SLABS AND PLATES, OF PAPER PULPFree
Reference
Number		Statistical
Code		UnitGoodsRate#
4813CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES:
4813.10.00- In the form of booklets or tubesFree
01 .. In the form of booklets
02 .. In the form of tubes
4813.20.00 12 .. - In rolls of a width not exceeding 5 cmFree
4813.90.00 13 t - OtherFree
Reference
Number		Statistical
Code		UnitGoodsRate#
4814WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER:
4814.20.00 57 No - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics5%
CA:Free
4814.90.00 58 No - Other5%
DCS:4%
CA:Free
DCT:5%
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4816CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES:
4816.20.00 60 kg - Self-copy paperFree​
 View TCOs for 4816.20.00
4816.90- Other:
4816.90.10 30 kg--- Unsensitised prepared positive transfer media of the type used for the photocopying of documents by the image-transfer processFree
4816.90.90 23 kg--- Other5% View TCOs for 4816.90.90
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4817ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY:
4817.10.00 26 TH - Envelopes5% View TCOs for 4817.10.00
4817.20.00 27 .. - Letter cards, plain postcards and correspondence cards5% View TCOs for 4817.20.00
4817.30.00 28 ..- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery5% View TCOs for 4817.30.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4818TOILET 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:
4818.10.00 01 kg- Toilet paper5%
4818.20.00 02 .. - Handkerchiefs, cleansing or facial tissues and towels5%
4818.30.00 03 .. - Tablecloths and serviettes5% View TCOs for 4818.30.00
4818.50.00 37 .. - Articles of apparel and clothing accessories5%
4818.90.00 08 .. - Other5% View TCOs for 4818.90.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4819CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE:
4819.10.00 09 kg - Cartons, boxes and cases, of corrugated paper or paperboard5% View TCOs for 4819.10.00
4819.20.00 10 kg - Folding cartons, boxes and cases, of non-corrugated paper or paperboard5% View TCOs for 4819.20.00
4819.30.00 11 kg- Sacks and bags, having a base of a width of 40 cm or more5%
4819.40.00 12 kg - Other sacks and bags, including cones5% View TCOs for 4819.40.00
4819.50.00 13 kg - Other packing containers, including record sleeves5% View TCOs for 4819.50.00
4819.60.00 14 kg - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like5% View TCOs for 4819.60.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4820REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD:
4820.10.00 - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles5% View TCOs for 4820.10.00
15 kg Diaries
16 .. Other
4820.20- Exercise books:
4820.20.10 31 ..--- Work books with printed texts and blank spaces to be filled inFree
4820.20.90 32 ..--- OtherFree View TCOs for 4820.20.90
4820.30.00 18 .. - Binders (other than book covers), folders and file covers5% View TCOs for 4820.30.00
4820.40.00 19 kg - Manifold business forms and interleaved carbon setsFree​
4820.50.00 20 .. - Albums for samples or for collections5% View TCOs for 4820.50.00
4820.90.00 21 .. - Other5% View TCOs for 4820.90.00
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4821PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED:
4821.10.00 22 kg - Printed5%
4821.90.00 23 kg - Other5% View TCOs for 4821.90.00
Reference
Number		Statistical
Code		UnitGoodsRate#
4822BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED):
4822.10.00 24 kg - Of a kind used for winding textile yarnFree
4822.90.00 25 kg - OtherFree
Reference
Number		Statistical
Code		UnitGoodsRate#Tariff concession orders
4823OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES:
4823.20.00 05 kg- Filter paper and paperboard5%
4823.40.00 06 ..- Rolls, sheets and dials, printed for self-recording apparatus5%
4823.6- Trays, dishes, plates, cups and the like, of paper or paperboard:
4823.61.00 27 ..-- Of bambooFree
4823.69.00 28 ..-- Other5% View TCOs for 4823.69.00
4823.70.00 14 ..- Moulded or pressed articles of paper pulp5% View TCOs for 4823.70.00
4823.90- Other:
4823.90.10 18 kg--- Goods, as follows:
(a) aseptic paper, not including goods and/or articles of aseptic paper;
(b) filters wholly of filter paper;
(c) monotype paper;
(d) paper for use in wrapping fruit;
(e) perforated cards for Jacquard and similar machines 		Free
4823.90.20 21 t--- Other paper and paperboard, of a kind used for writing, printing or other graphic purposes5%
CA:Free		 View TCOs for 4823.90.20
4823.90.3--- Uncoated kraft paper and paperboard, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.20:
4823.90.31 30 t---- Kraftliner, weighing not more than 205 g/m2Free
4823.90.32 31 t---- Kraftliner, weighing more than 205 g/m2Free
4823.90.33 32 t---- Sack kraft paper, unbleached5%
CA:4%
4823.90.34 36 t---- Other sack kraft paper5%
4823.90.35 37 t---- Kraft paper and paperboard, NSA, weighing not more than 205 g/m2 Free
4823.90.36 38 t---- Kraft paper and paperboard, NSA, weighing more than 205 g/m2 but less than 225 g/m2, as follows:
(a) unbleached;
(b) bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process 		5%
DCS:Free
4823.90.37 39 t---- Kraft paper and paperboard, NSA, weighing more than 205 g/m2 but less than 225 g/m2 5%
DCS:4%
DCT:5%
4823.90.38 40 t---- Kraft paper and paperboard, NSA, weighing 225 g/m2 or more, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process Free
4823.90.39 41 t---- OtherFree​
4823.90.4--- Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.5:
4823.90.41 42 t---- Semi-chemical fluting paper, weighing not more than 205 g/m2 5%
4823.90.42 43 t---- Semi-chemical fluting paper, weighing more than 205 g/m2 5% DCS:Free
4823.90.43 44 t---- Multi-ply paper and paperboard, weighing not more than 205 g/m2 Free​
4823.90.44 45 t---- Multi-ply paper and paperboard, weighing more than 205 g/m2 5% DCS:Free
4823.90.45 46 t---- Sulphite wrapping paper5% DCS:Free
4823.90.46 47 t---- Felt paper and paperboardFree
4823.90.5--- Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.4:
4823.90.51 48 t---- Weighing not more than 22 g/m2 5%
DCS:Free
​4823.90.52 49 t---- Weighing more than 22 g/m2 but not more than 205 g/m2 Free​
4823.90.53 50 t---- Weighing more than 205 g/m2 as follows:
(a) carton boards and box boards (including strawboard);
(b) container board (excluding kraft) 		5%
DCS:4%
DCT:5%
4823.90.59 51 t---- OtherFree​
4823.90.60 52 t --- Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm Free
4823.90.70 53 t --- Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cmFree
4823.90.8--- Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, other than paper of the kind described in 4803, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm:
4823.90.81 54 t---- Paper and paperboard, whether or not embossed or perforated, weighing not more than 205 g/m2, as follows:
(a) corrugated paper or paperboard;
(b) kraft paper, creped or crinkled		Free
4823.90.82 57 t---- Other paper or paperboard, weighing not more than 205 g/m2, embossed or perforated 5%
CA:3%
4823.90.89 58 t---- OtherFree
4823.90.90 59 kg--- Other5% View TCOs for 4823.90.90




​

Footnote

V.3

Operative 1/7/24

= No. of rolls
= Thousands of envelopes

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

​​