HS 480254 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

Quick Answer: Paper and paperboard not containing more than 10% mechanically or chemi-mechanically processed fibers, and not in rolls or sheets of a width not exceeding 15 cm or of a length not exceeding 40 cm in the unfolded state, when unfolded, enters the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 11.5% ad valorem. This classification specifically excludes certain types of paperboard and paper that are either in very narrow rolls or small sheets. Importers should verify the specific subheadings within each jurisdiction, as minor variations in product characteristics can lead to different duty rates. According to CustomTariffs data, the majority of tariff lines for this code across major markets indicate duty-free entry.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4802540000 0.00 % — —
4802540010 0.00 % — —
4802540090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4802540010 0.00 % — —
4802540090 0.00 % — —
4802540000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4802543100 Free — ["kg"]
4802545000 Free — ["kg","m<sup>2</sup>"]
480254 — — —
4802541000 Free — ["kg"]
4802542000 Free — ["kg"]

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?

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What products does HS 480254 cover?

This subheading covers 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. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this category includes uncoated paper and paperboard, in rolls or sheets, other than those of heading 4801 or 4802.10. The key differentiator is the fibre composition, excluding papers primarily made from mechanical pulps.

What falls outside HS 480254?

The following products are excluded from HS 480254: paper and paperboard made predominantly from mechanical or chemi-mechanical pulp (which would fall under other subheadings of 4802), paper and paperboard of heading 4801 (newsprint), and paper and paperboard of heading 4802.10 (paper and paperboard of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process). Also excluded are specialty papers like those for filter media or cigarette paper.

What are common classification mistakes for HS 480254?

A common error is misinterpreting the fibre content requirement. Importers may incorrectly classify papers with a significant percentage of mechanical pulp under this subheading, when they should be classified elsewhere based on the predominant fibre type. This often occurs when the distinction between chemical and mechanical pulping processes is not clearly understood, or when the 10% threshold for mechanical fibres is not accurately assessed, potentially violating General Interpretative Rule 1 of the Harmonized System.

How should importers classify products under HS 480254?

The correct procedure for classifying products under HS 480254 involves a two-step process: first, determine if the product is paper or paperboard not containing fibres obtained by a mechanical or chemi-mechanical process, or if the mechanical fibre content is 10% or less by weight. Second, confirm it is not newsprint (4801) or paper specifically for writing/printing with high mechanical pulp content (4802.10). Importers and customs brokers should consult the product's technical specifications and the relevant official tariff schedule for definitive guidance.

How is the duty calculated for products under HS 480254?

A ream of 500 sheets of 80 gsm uncoated printing paper, weighing 2.5 kg and declared at a customs value of $10.00 USD, would attract a US duty of $0.25. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $10.00 USD = $1.00 USD. However, if the paper's basis weight is considered, and a specific per-kilogram duty applies, the calculation would differ. For example, if a rate of $0.10 per kg applied, the duty would be $0.10/kg * 2.5 kg = $0.25. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 480254?

Several free trade agreements may reduce the applicable duty rate for HS 480254, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 480261 HS 481022 HS 481013 HS 480256 HS 480210 HS 480220

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 480254 in major markets?

For HS code 480254, which covers other paper and paperboard not containing mechanical or chemi-mechanical fibres (or with less than 10% such fibres), duty rates vary by country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically free. In the European Union, under the TARIC system, the rate is often 0.00%. The UK Trade Tariff also frequently lists a 0.00% duty for this classification. Always verify the specific rate for your destination country and the applicable trade agreement.

How is the 'other paper and paperboard' in HS 480254 defined, and what distinguishes it from other paper categories?

HS code 480254 applies to paper and paperboard that are not printing or writing paper (4801/4802.55-59), nor paper for toilet purposes (4818), nor paper or paperboard of a kind used for writing, printing or other graphic purposes (4801/4802.55-59). Crucially, it excludes paper and paperboard where more than 10% of the fibre content by weight consists of fibres obtained by a mechanical or chemi-mechanical process. This distinction is vital for correct classification and avoiding potential penalties.

What documentation is typically required when importing goods classified under HS 480254?

Standard import documentation for HS 480254 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific nature of the paper or paperboard, additional documents may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations regarding the fibre content or intended use if required by customs authorities to confirm compliance with the HS 480254 criteria.

How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty on HS 480254?

Trade agreements can significantly reduce or eliminate duties on goods classified under HS 480254. For example, if paper and paperboard meeting the rules of origin for the USMCA (United States-Mexico-Canada Agreement) are imported into the US, Canada, or Mexico, they may qualify for duty-free treatment, even if the standard MFN rate is not zero. Similarly, Free Trade Agreements the EU has with various partner countries can offer preferential rates. Importers must ensure they have the necessary proof of origin documentation to claim these benefits.

Can you provide an example of how import duty is calculated for HS 480254 if a duty were applicable?

While many countries offer duty-free entry for HS 480254, let's assume a hypothetical scenario where a duty of 5% ad valorem applies. If an importer brings in 1,000 kilograms of paper valued at $2,000 USD, the duty calculation would be: Duty = Value of Goods × Duty Rate. In this case, Duty = $2,000 USD × 5% = $100 USD. If there were also a specific duty component, such as $0.10 per kilogram, the total duty would be the sum of the ad valorem duty and the specific duty: ($2,000 × 5%) + (1,000 kg × $0.10/kg) = $100 + $100 = $200 USD. Always consult the specific tariff schedule for the applicable duty types and rates.