HS 480255 Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls
Quick Answer: Paper weighing 40 g/m² or more but not more than 150 g/m², in rolls, enters the UK duty-free, the EU duty-free, and the US duty-free under the Most Favored Nation (MFN) rate. This classification specifically covers uncoated paper and paperboard, not produced by groundwood or other mechanical processes, and not fully bleached or bleached otherwise, within the specified weight range and format. Importers should note that while MFN rates are generally duty-free across these major markets, specific end-use provisions or preferential trade agreements could potentially alter applicable duties. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802559010 | 0.00 % | — | — |
| 4802559090 | 0.00 % | — | — |
| 4802550000 | — | — | — |
| 4802551500 | 0.00 % | — | — |
| 4802551510 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802550000 | 0.00 % | — | — |
| 4802552510 | 0.00 % | — | — |
| 4802553000 | 0.00 % | — | — |
| 4802553010 | 0.00 % | — | — |
| 4802559090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802551000 | Free | — | ["kg"] |
| 4802557020 | — | — | ["kg"] |
| 4802553000 | Free | — | ["kg"] |
| 480255 | — | — | — |
| 4802552000 | 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?
What products does HS 480255 cover?
This subheading covers uncoated paper and paperboard, in rolls, weighing 40 g/m² or more but not more than 150 g/m², as defined by the World Customs Organization's Harmonized System Nomenclature. Official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes various types of uncoated printing and writing paper, as well as certain specialty papers, provided they meet the specified weight criteria and are presented in continuous sheets wound on a reel or spool.
What falls outside HS 480255?
The following products are excluded from HS 480255: paper and paperboard weighing less than 40 g/m² or more than 150 g/m², as well as those presented in sheets rather than rolls. Additionally, coated papers, papers with a basis weight of 40 g/m² or more but not more than 150 g/m² that are not uncoated (e.g., chromo paper, carbonless copy paper), and paperboard classified under other headings based on its specific properties or intended use are not included. For example, corrugated paperboard is typically classified elsewhere.
What are common classification mistakes for HS 480255?
A common error is misinterpreting the weight requirement, leading to the incorrect classification of paper that falls just outside the 40-150 g/m² range. Another frequent mistake involves confusing "uncoated" paper with lightly coated or treated papers, which may fall under different subheadings. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Incorrectly classifying paper presented in sheets as if it were in rolls also occurs.
How should importers classify products under HS 480255?
The correct procedure for classifying products under HS 480255 involves a multi-step verification process. Importers and customs brokers must first confirm that the product is paper or paperboard. Secondly, they must verify that it is uncoated and presented in rolls. Crucially, the basis weight must be precisely measured and confirmed to be between 40 g/m² and 150 g/m², inclusive. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing any relevant explanatory notes or rulings is essential for accurate classification.
How is the duty calculated for products under HS 480255?
A shipment of 10,000 kilograms of uncoated printing paper, weighing 80 g/m² and presented in rolls, declared at a customs value of $15,000 USD, would attract a US duty of $2,250.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($15,000 USD × 0.15 = $2,250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 480255?
Several free trade agreements may reduce the applicable duty rate for HS 480255, including the United States-Mexico-Canada Agreement (USMCA), under which paper originating from Canada or Mexico may enter duty-free. For goods originating from developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry into the United States. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and the exporting country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 480255, 'Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, weighing 40 g/m2 or more but not more than 150 g/m2, in rolls'?
The Most Favored Nation (MFN) duty rate for HS code 480255 is generally 0.00% ad valorem. However, preferential duty rates can apply under various trade agreements. For instance, under the United States-Mexico-Canada Agreement (USMCA), the rate is Free. Importers should always verify the applicable rate based on the country of origin and any relevant trade agreements. Consult the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current MFN rates and the specific terms for preferential treatment.
What specific criteria must paper meet to be classified under HS code 480255?
To be classified under HS code 480255, the paper or paperboard must meet several conditions: 1. It must be uncoated. 2. It must be intended for writing, printing, or other graphic purposes. 3. Its weight must be 40 g/m2 or more, but not exceed 150 g/m2. 4. It must be presented in rolls. Failure to meet any of these criteria may result in classification under a different HS code. For example, coated paper or paperboard, or paper not in rolls, would be classified elsewhere.
How is the import duty for HS code 480255 calculated, and can you provide an example?
The duty for HS code 480255 is typically calculated as a percentage of the declared value of the imported goods (ad valorem). For example, if the MFN duty rate is 0.00% and an importer brings in 10,000 kg of paper valued at $15,000 USD, the duty calculation would be: Duty = Value × Duty Rate. In this case, $15,000 USD × 0.00% = $0.00 USD. If a preferential rate of 0.00% applies under a trade agreement, the duty would also be $0.00 USD. Always confirm the specific duty rate applicable to your shipment.
What documentation is typically required for importing paper classified under HS code 480255?
Standard documentation for importing goods under HS code 480255 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements like USMCA, a valid Certificate of Origin (COO) is usually required, demonstrating that the goods meet the rules of origin for that agreement. Importers should also be prepared to provide technical specifications or product literature if customs authorities request further information to verify the classification, particularly regarding the paper's weight and uncoated status.
Which common trade agreements might offer preferential duty rates for HS code 480255, and how can importers verify eligibility?
Several trade agreements may offer preferential duty rates for HS code 480255, depending on the country of origin. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) often provides duty-free entry for qualifying goods originating from Canada or Mexico. Other agreements, such as those with various Free Trade Agreement (FTA) partners, may also apply. To verify eligibility, importers must obtain a valid Certificate of Origin (COO) from the exporter, which attests that the goods meet the specific rules of origin stipulated in the relevant trade agreement. Consulting the official tariff schedule of the importing country (e.g., USITC HTS) will detail the preferential rates and requirements for each agreement.