HS 470730 Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
Quick Answer: Paper or paperboard made mainly of mechanical pulp enters the UK, EU, and US duty-free under HS code 470730. This classification specifically covers materials primarily composed of mechanical pulp, commonly used for producing items like newspapers, journals, and other similar printed matter. Importers and customs brokers should note that while duty rates are currently zero across these major markets, the precise composition and intended use of the paper or paperboard are critical for accurate classification. Any variations in pulp content or end-use could potentially lead to different tariff treatments. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707300000 | — | — | — |
| 4707301000 | 0.00 % | — | — |
| 4707309000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707300000 | 0.00 % | — | — |
| 4707301000 | 0.00 % | — | — |
| 4707309000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4707300020 | — | — | ["t"] |
| 4707300040 | — | — | ["t"] |
| 47073000 | Free | — | — |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 470730 cover?
This subheading covers paper and paperboard, whether or not colored or printed, made principally from mechanical pulp. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes materials primarily used for printing newspapers, journals, and similar publications, where the pulp processing retains a significant portion of the lignin. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, focusing on the pulp composition as the primary classification criterion.
What falls outside HS 470730?
The following products are excluded from HS 470730: paper and paperboard made mainly from chemical pulp, such as writing paper or printing paper not specifically for newspapers, and paperboard for packaging. Also excluded are coated or impregnated papers, and paper products that have undergone significant further processing beyond the basic paper or paperboard stage, such as corrugated paperboard or paperboard boxes, which are classified under different headings based on their specific characteristics and end-use.
What are common classification mistakes for HS 470730?
A common error is misinterpreting the "made mainly of mechanical pulp" criterion. Importers may incorrectly classify paper made from a blend of mechanical and chemical pulp if the mechanical pulp content is not dominant, or if the paper is intended for uses other than those specified in the heading's scope. Adherence to General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods is crucial, but the primary focus for this subheading remains the dominant pulp type.
How should importers classify products under HS 470730?
The correct procedure for classifying products under HS 470730 involves first identifying the primary raw material composition of the paper or paperboard, specifically determining if mechanical pulp constitutes the majority of the fiber content. Reviewing product specifications, technical data sheets, and manufacturer declarations is essential. Consulting the WCO HS Explanatory Notes and the relevant national tariff schedules, such as the UK Trade Tariff, will provide definitive guidance on the scope and exclusions for this subheading.
How is the duty calculated for products under HS 470730?
A shipment of 1,000 kilograms of newsprint paper, declared at a customs value of $800 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 470730 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $800 USD = $0.00. This rate is applicable to goods imported from countries not benefiting from specific trade agreements.
Which trade agreements reduce duties for HS 470730?
Several free trade agreements may reduce the applicable duty rate for HS 470730, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada and Mexico. The EU's Generalised Scheme of Preferences (GSP) may also offer preferential rates for certain developing countries. To claim these preferences, importers typically require a self-certified origin declaration for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 470730 (Paper or paperboard made mainly of mechanical pulp)?
For HS code 470730, the Most Favored Nation (MFN) duty rate in the United States is typically 0.00%, meaning it is duty-free. Many other countries also offer duty-free access under this classification. For example, under the EU's TARIC system, the rate is often 0.00%. It is crucial to verify the specific duty rate applicable in the importing country's tariff schedule at the time of import, as rates can change. Always consult the official tariff database of the destination country.
What are the key classification criteria for HS code 470730?
HS code 470730 specifically covers 'Paper or paperboard made mainly of mechanical pulp'. The primary classification criterion is the composition of the pulp. 'Mechanical pulp' refers to pulp produced by grinding wood mechanically, which retains most of the wood's lignin, resulting in paper that is typically less durable and yellows over time compared to paper made from chemical pulp. Examples include newsprint, paper for journals, and similar printed matter. Paper or paperboard not meeting this pulp composition requirement would be classified elsewhere.
Are there any common trade agreements that provide preferential duty rates for HS code 470730?
While HS code 470730 often enjoys duty-free status under standard MFN rates in many major economies, trade agreements can still be relevant for confirming origin and ensuring compliance. For instance, if importing into a country that is part of a free trade agreement (FTA) with the country of origin, and the paper meets the rules of origin stipulated in that FTA, preferential treatment (often still 0.00% but with specific documentation requirements) may apply. Importers should always check the specific FTAs between the exporting and importing countries and ensure they have the necessary Certificates of Origin.
How is the duty for HS code 470730 calculated, and can you provide an example?
Since the duty rate for HS code 470730 is frequently 0.00% ad valorem (a percentage of the value) or 0.00% per unit of weight, the duty calculation is straightforward. If the duty rate is 0.00%, the duty amount will always be zero, regardless of the value or quantity of the goods. For example, if importing 10 metric tons of paper classified under 470730 into a country with a 0.00% ad valorem duty rate and a 0.00% per kilogram duty rate, the calculation would be: Duty = (Value of goods × 0.00%) + (Weight of goods × 0.00 per kg) = $0 + $0 = $0. Always confirm the specific duty calculation basis (ad valorem, specific, or compound) in the importing country's tariff.
What documentation is typically required when importing goods under HS code 470730?
Standard import documentation for HS code 470730 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific transaction, a Certificate of Origin may be required, especially if claiming preferential treatment under a Free Trade Agreement. Some countries might request a declaration from the exporter confirming the pulp composition (i.e., that it is mainly mechanical pulp) to ensure correct classification. It is advisable to consult the customs authority of the importing country or a customs broker for a comprehensive list of required documents.