| 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 | — |
| 48053000 | Sulphite wrapping paper | 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 | — |
| 48084000 | 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 |
| 48092000 | Self-copy paper | Free | — |
| 48099000 | 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 |
| 48101300 | In rolls | Free | — |
| 48101400 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | Free | — |
| 48101900 | 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 |
| 48102200 | Lightweight coated paper | 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 | — |
| 48109980 | 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 |
| 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 | — |
| 48149070 | 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, 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 | — |
| 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 | — |