HS 480220 Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard

Quick Answer: Paper and paperboard used as a base for photosensitive, heat-sensitive, or electrosensitive materials enters the UK and EU duty-free at 0.00%. In the United States, this classification can attract a Most Favored Nation (MFN) duty rate of 20%, although some specific types may be duty-free. This HS code specifically covers the foundational paper or paperboard onto which specialized coatings are applied to create products like thermal paper for receipts or photographic paper. Importers should verify the specific US tariff provision applicable to their product to determine the precise duty rate. CustomTariffs aggregates this data to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4802200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4802200000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
480220 — — —
4802201000 Free — ["m²"]
4802204020 — — ["kg"]
4802204040 — — ["kg"]
4802202000 Free — ["kg","m²"]

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 480220 cover?

This subheading covers paper and paperboard specifically manufactured to serve as a base for photosensitive, heat-sensitive, or electrosensitive applications. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes papers that have been coated or impregnated with chemical substances designed to react to light, heat, or electrical signals, forming the foundation for products like photographic paper, thermal paper for receipts, or fax paper. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define this by emphasizing the intended end-use as a substrate for these specialized recording materials.

What falls outside HS 480220?

The following products are excluded from HS 480220: plain paper and paperboard not treated for photosensitive, heat-sensitive, or electrosensitive purposes, even if they are of a type that could potentially be used for such applications after further processing. This includes standard printing paper, writing paper, and general packaging paperboard. For instance, uncoated paper intended for general office use, or paperboard for folding boxes, would not fall under this subheading. Products that are already finished photosensitive, heat-sensitive, or electrosensitive materials, such as a printed thermal receipt, are also excluded and would be classified based on their final form and function.

What are common classification mistakes for HS 480220?

A common error is misclassifying paper or paperboard that has undergone some form of surface treatment but is not specifically designed as a base for photosensitive, heat-sensitive, or electrosensitive recording. For example, paper with a simple coating for improved printability or gloss might be incorrectly entered under 480220. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If the paperboard's primary characteristic is not its suitability as a base for these specialized recording technologies, it should be classified elsewhere, potentially under heading 4802.10 for uncoated paper or 4810 for coated paperboard.

How should importers classify products under HS 480220?

The correct procedure for classifying products under HS 480220 involves a thorough examination of the product's physical characteristics, manufacturing process, and intended end-use. Importers and customs brokers must verify that the paper or paperboard is specifically manufactured with coatings or treatments that enable it to function as a base for photosensitive, heat-sensitive, or electrosensitive recording. Reviewing technical specifications, product data sheets, and supplier declarations is crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and cross-referencing with WCO Explanatory Notes will ensure accurate classification.

How is the duty calculated for products under HS 480220?

A roll of thermal paper base, weighing 100 kilograms and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 7.00% ad valorem applied to the customs value ($500 USD × 0.07 = $35.00). For example, if the MFN rate for this specific type of base paper is 7.00% ad valorem, the duty would be 7% of the declared value.

Which trade agreements reduce duties for HS 480220?

Several free trade agreements may reduce the applicable duty rate for HS 480220, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the agreement's requirements and the exporting country.

Which HS Codes Are Related?

HS 480210 HS 480256 HS 480254 HS 480261 HS 480255 HS 480262

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 480220 (base paper for photosensitive, heat-sensitive, or electrosensitive paper)?

The import duty rates for HS code 480220 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for many origins, but can be higher for others. The UK Trade Tariff also lists rates, which can be Free or have specific ad valorem percentages. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rate applicable to your shipment.

How is the duty calculated for HS code 480220 if a duty rate applies?

The duty calculation for HS code 480220 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If it's an ad valorem duty, the calculation is: (Customs Value of Goods) × (Ad Valorem Duty Rate). For instance, if the customs value of a shipment is $10,000 and the applicable duty rate is 3.5% ad valorem, the duty would be $10,000 × 0.035 = $350. If a specific duty applies, it would be (Quantity of Goods in Specified Units) × (Specific Duty Rate per Unit). Always verify the basis of duty calculation (ad valorem, specific, or a combination) with the destination country's customs authority.

What are the key classification criteria to ensure paper falls under HS code 480220?

To be classified under HS code 480220, the paper or paperboard must be specifically manufactured or treated for use as a base for photosensitive, heat-sensitive, or electrosensitive applications. This means the paper itself is not the final product (like a printed photograph or thermal receipt), but rather the substrate that will undergo further chemical or physical treatment to become photosensitive, heat-sensitive, or electrosensitive. Evidence of the intended use, such as manufacturer specifications, product data sheets, or purchase orders, is essential for customs verification.

Are there common trade agreements that provide preferential duty rates for HS code 480220?

Yes, many trade agreements can offer preferential duty rates for goods classified under HS code 480220. For example, shipments originating from countries that are part of the European Union's Free Trade Agreements (FTAs) with third countries may benefit from reduced or zero duties when imported into the EU. Similarly, the United States has FTAs with various partners that could impact duties on this product. Importers should always investigate if their country of origin has a preferential trade agreement with the destination country and ensure they meet all the requirements for claiming preferential treatment, including providing a valid Certificate of Origin.

What documentation is typically required for importing goods under HS code 480220?

Standard import documentation is generally required for HS code 480220, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to support the classification, importers should be prepared to provide documentation that demonstrates the paper's intended use as a base for photosensitive, heat-sensitive, or electrosensitive materials. This could include manufacturer's declarations, technical specifications, or product brochures. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin is usually mandatory.