| CN code | Description | | | Conventional rate of duty (%) |
|---|
| Supplementary unit |
|---|
| 48010000 | Newsprint, in rolls or sheets | Free | — |
| 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard |
| 48021000 | Handmade paper and paperboard | Free | — |
| 48022000 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard | Free | — |
| 480240 | Wallpaper base |
| 48024010 | 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 | Free | — |
| 48024090 | Other | Free | — |
| 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 |
| 48025400 | Weighing less than 40 g/m2 | Free | — |
| 480255 | Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls |
| 48025515 | Weighing 40 g/m2 or more but less than 60 g/m2 | Free | — |
| 48025525 | Weighing 60 g/m2 or more but less than 75 g/m2 | Free | — |
| 48025530 | Weighing 75 g/m2 or more but less than 80 g/m2 | Free | — |
| 48025590 | Weighing 80 g/m2 or more | Free | — |
| 480256 | 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 |
| 48025620 | With one side measuring 297 mm and the other side measuring 210 mm (A4 format) | Free | — |
| 48025680 | Other | Free | — |
| 48025700 | Other, weighing 40 g/m2 or more but not more than 150 g/m2 | Free | — |
| 480258 | Weighing more than 150 g/m2 |
| 48025810 | In rolls | Free | — |
| 48025890 | Other | Free | — |
| 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 |
| 480261 | In rolls |
| 48026115 | Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process | Free | — |
| 48026180 | Other | Free | — |
| 48026200 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | Free | — |
| 48026900 | Other | Free | — |
| 480300 | 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 |
| 48030010 | Cellulose wadding | Free | — |
| Creped paper and webs of cellulose fibres (tissues), weighing, per ply |
| 48030031 | Not more than 25 g/m2 | Free | — |
| 48030039 | More than 25 g/m2 | Free | — |
| 48030090 | Other | Free | — |
| 4804 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 |
| Kraftliner |
| 480411 | Unbleached |
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process |
| 48041111 | Weighing less than 150 g/m2 | Free | — |
| 48041115 | Weighing 150 g/m2 or more but less than 175 g/m2 | Free | — |
| 48041119 | Weighing 175 g/m2 or more | Free | — |
| 48041190 | Other | Free | — |
| 480419 | Other |
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process |
| Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2 |
| 48041912 | Less than 175 g | Free | — |
| 48041919 | 175 g or more | Free | — |
| 48041930 | Other | Free | — |
| 48041990 | Other | Free | — |
| Sack kraft paper |
| 480421 | Unbleached |
| 48042110 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | Free | — |
| 48042190 | Other | Free | — |
| 480429 | Other |
| 48042910 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | Free | — |
| 48042990 | Other | Free | — |
| Other kraft paper and paperboard weighing 150 g/m2 or less |
| 480431 | Unbleached |
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process |
| 48043151 | Kraft electro-technical insulating paper | Free | — |
| 48043158 | Other | Free | — |
| 48043180 | Other | Free | — |
| 480439 | Other |
| Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process |
| 48043951 | Bleached uniformly throughout the mass | Free | — |
| 48043958 | Other | Free | — |
| 48043980 | Other | Free | — |
| Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 |
| 480441 | Unbleached |
| 48044191 | Saturating kraft | Free | — |
| 48044198 | Other | Free | — |
| 48044200 | 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 | — |
| 48044900 | Other | Free | — |
| Other kraft paper and paperboard weighing 225 g/m2 or more |
| 48045100 | Unbleached | Free | — |
| 48045200 | 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 | — |
| 480459 | Other |
| 48045910 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | Free | — |
| 48045990 | Other | Free | — |
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter |
| Fluting paper |
| 48051100 | Semi-chemical fluting paper | Free | — |
| 48051200 | Straw fluting paper | Free | — |
| 480519 | Other |
| 48051910 | Wellenstoff | Free | — |
| 48051990 | Other | Free | — |
| Testliner (recycled liner board) |
| 48052400 | Weighing 150 g/m2 or less | Free | — |
| 48052500 | Weighing more than 150 g/m2 | Free | — |
| 480530 | Sulphite wrapping paper |
| 48053010 | Weighing less than 30 g/m2 | Free | — |
| 48053090 | Weighing 30 g/m2 or more | Free | — |
| 48054000 | Filter paper and paperboard | Free | — |
| 48055000 | Felt paper and paperboard | Free | — |
| Other |
| 48059100 | Weighing 150 g/m2 or less | Free | — |
| 48059200 | Weighing more than 150 g/m2 but less than 225 g/m2 | Free | — |
| 480593 | Weighing 225 g/m2 or more |
| 48059320 | Made from recovered paper | Free | — |
| 48059380 | Other | Free | — |
| 4806 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets |
| 48061000 | Vegetable parchment | Free | — |
| 48062000 | Greaseproof papers | Free | — |
| 48063000 | Tracing papers | Free | — |
| 480640 | Glassine and other glazed transparent or translucent papers |
| 48064010 | Glassine papers | Free | — |
| 48064090 | Other | Free | — |
| 480700 | 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 |
| 48070030 | Made from recovered paper, whether or not covered with paper | Free | — |
| 48070080 | Other | Free | — |
| 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 heading 4803 |
| 48081000 | Corrugated paper and paperboard, whether or not perforated | Free | — |
| 48082000 | Sack kraft paper, creped or crinkled, whether or not embossed or perforated | Free | — |
| 48083000 | Other kraft paper, creped or crinkled, whether or not embossed or perforated | Free | — |
| 48089000 | Other | Free | — |
| 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 |
| 480920 | Self-copy paper |
| 48092010 | In rolls | Free | — |
| 48092090 | In sheets | Free | — |
| 480990 | Other |
| 48099010 | Carbon or similar copying papers | Free | — |
| 48099090 | Other | Free | — |
| 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 |
| 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 |
| 481013 | In rolls |
| 48101320 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2 | Free | — |
| 48101380 | Other | Free | — |
| 481014 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state |
| 48101420 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2 | Free | — |
| 48101480 | Other | Free | — |
| 481019 | Other |
| 48101910 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2 | Free | — |
| 48101990 | Other | Free | — |
| 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 |
| 481022 | Lightweight coated paper |
| 48102210 | In rolls of a width exceeding 15 cm or in sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state | Free | — |
| 48102290 | Other | Free | — |
| 481029 | Other |
| 48102930 | In rolls | Free | — |
| 48102980 | Other | Free | — |
| Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes |
| 48103100 | 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 less | Free | — |
| 481032 | 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 |
| 48103210 | Coated with kaolin | Free | — |
| 48103290 | Other | Free | — |
| 48103900 | Other | Free | — |
| Other paper and paperboard |
| 481092 | Multi-ply |
| 48109210 | Each layer bleached | Free | — |
| 48109230 | With only one outer layer bleached | Free | — |
| 48109290 | Other | Free | — |
| 481099 | Other |
| 48109910 | Bleached paper and paperboard, coated with kaolin | Free | — |
| 48109930 | Coated with mica powder | Free | — |
| 48109990 | Other | Free | — |
| 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 heading 4803, 4809 or 4810 |
| 48111000 | Tarred, bituminised or asphalted paper and paperboard | Free | — |
| Gummed or adhesive paper and paperboard |
| 481141 | Self-adhesive |
| 48114120 | Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber | Free | — |
| 48114190 | Other | Free | — |
| 48114900 | Other | Free | — |
| Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) |
| 48115100 | Bleached, weighing more than 150 g/m2 | Free | — |
| 48115900 | Other | Free | — |
| 48116000 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | Free | — |
| 48119000 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres | Free | — |
| 48120000 | Filter blocks, slabs and plates, of paper pulp | Free | — |
| 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes |
| 48131000 | In the form of booklets or tubes | Free | — |
| 48132000 | In rolls of a width not exceeding 5 cm | Free | — |
| 481390 | Other |
| 48139010 | In rolls of a width exceeding 5 cm but not exceeding 15 cm | Free | — |
| 48139090 | Other | Free | — |
| 4814 | Wallpaper and similar wallcoverings; window transparencies of paper |
| 48141000 | ‘Ingrain’ paper | Free | — |
| 48142000 | Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | Free | — |
| 481490 | Other |
| 48149010 | Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics | Free | — |
| 48149080 | Other | Free | — |
| 4815 |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes |
| 48162000 | Self-copy paper | Free | — |
| 48169000 | Other | Free | — |
| 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 |
| 48171000 | Envelopes | Free | — |
| 48172000 | Letter cards, plain postcards and correspondence cards | Free | — |
| 48173000 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Free | — |
| 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, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres |
| 481810 | Toilet paper |
| 48181010 | Weighing, per ply, 25 g/m2 or less | Free | — |
| 48181090 | Weighing, per ply, more than 25 g/m2 | Free | — |
| 481820 | Handkerchiefs, cleansing or facial tissues and towels |
| 48182010 | Handkerchiefs and cleansing or facial tissues | Free | — |
| Hand towels |
| 48182091 | In rolls | Free | — |
| 48182099 | Other | Free | — |
| 48183000 | Tablecloths and serviettes | Free | — |
| 481840 | Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles |
| Sanitary towels, tampons and similar articles |
| 48184011 | Sanitary towels | Free | — |
| 48184013 | Tampons | Free | — |
| 48184019 | Other | Free | — |
| Napkins and napkin liners for babies and similar sanitary articles |
| 48184091 | Napkins and napkin liners for babies | Free | — |
| 48184099 | Other (for example, incontinence care articles) | Free | — |
| 48185000 | Articles of apparel and clothing accessories | Free | — |
| 481890 | Other |
| 48189010 | Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale | Free | — |
| 48189090 | Other | Free | — |
| 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 |
| 48191000 | Cartons, boxes and cases, of corrugated paper or paperboard | Free | — |
| 48192000 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | Free | — |
| 48193000 | Sacks and bags, having a base of a width of 40 cm or more | Free | — |
| 48194000 | Other sacks and bags, including cones | Free | — |
| 48195000 | Other packing containers, including record sleeves | Free | — |
| 48196000 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | Free | — |
| 4820 | Registers, account books, notebooks, 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 |
| 482010 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles |
| 48201010 | Registers, account books, order books and receipt books | Free | — |
| 48201030 | Notebooks, letter pads and memorandum pads | Free | — |
| 48201050 | Diaries | Free | — |
| 48201090 | Other | Free | — |
| 48202000 | Exercise books | Free | — |
| 48203000 | Binders (other than book covers), folders and file covers | Free | — |
| 48204000 | Manifold business forms and interleaved carbon sets | Free | — |
| 48205000 | Albums for samples or for collections | Free | — |
| 48209000 | Other | Free | — |
| 4821 | Paper or paperboard labels of all kinds, whether or not printed |
| 482110 | Printed |
| 48211010 | Self-adhesive | Free | — |
| 48211090 | Other | Free | — |
| 482190 | Other |
| 48219010 | Self-adhesive | Free | — |
| 48219090 | Other | Free | — |
| 4822 | Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened) |
| 48221000 | Of a kind used for winding textile yarn | Free | — |
| 48229000 | Other | Free | — |
| 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 |
| 48232000 | Filter paper and paperboard | Free | — |
| 48234000 | Rolls, sheets and dials, printed for self-recording apparatus | Free | — |
| Trays, dishes, plates, cups and the like, of paper or paperboard |
| 48236100 | Of bamboo | Free | — |
| 482369 | Other |
| 48236910 | Trays, dishes and plates | Free | — |
| 48236990 | Other | Free | — |
| 482370 | Moulded or pressed articles of paper pulp |
| 48237010 | Moulded trays and boxes for packing eggs | Free | — |
| 48237090 | Other | Free | — |
| 482390 | Other |
| 48239040 | Paper and paperboard, of a kind used for writing, printing or other graphic purposes | Free | — |
| 48239085 | Other | Free | — |