HS 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
Quick Answer: Uncoated paper and paperboard, weighing 40 g/m² or more but not more than 150 g/m², in sheets with dimensions not exceeding 435 mm by 297 mm, enters the UK duty-free, the EU duty-free, and the US at rates including 5% ad valorem (MFN). This classification specifically covers certain types of printing and writing paper, as well as other uncoated papers in defined sheet sizes and weights. Importers should note that while many major markets offer duty-free access, specific US tariff lines may apply a duty. CustomTariffs aggregates this data, providing a crucial overview for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802560000 | — | — | — |
| 4802562000 | 0.00 % | — | — |
| 4802568000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802560000 | 0.00 % | — | — |
| 4802562000 | 0.00 % | — | — |
| 4802568000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802567020 | — | — | ["kg"] |
| 4802566000 | Free | — | ["kg","m²"] |
| 480256 | — | — | — |
| 4802561000 | Free | — | ["kg"] |
| 4802562000 | 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 480256 cover?
This subheading covers 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, and presented in sheets where one side does not exceed 435 mm and the other side does not exceed 297 mm in the unfolded state. This classification is based on the Harmonized Commodity Description and Coding System (HS) Explanatory Notes, which define the physical characteristics and dimensions for inclusion under heading 4802. For example, standard A4 paper meeting these weight and dimension criteria would fall here.
What falls outside HS 480256?
The following products are excluded from HS 480256: paper and paperboard weighing less than 40 g/m² or more than 150 g/m², as well as those exceeding the specified sheet dimensions of 435 mm by 297 mm. Additionally, coated papers, papers with specific surface treatments for particular uses (like photographic paper), and paperboard classified under other headings (e.g., corrugated paperboard for packaging) are excluded. For instance, paper weighing 35 g/m² would be classified under a different subheading within 4802.
What are common classification mistakes for HS 480256?
A common error is misinterpreting the weight specification, particularly when dealing with paper that is very close to the 40 g/m² or 150 g/m² thresholds. Importers may also overlook the precise sheet dimensions, leading to misclassification. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For example, mistaking a sheet measuring 450 mm by 300 mm for this subheading would be incorrect.
How should importers classify products under HS 480256?
The correct procedure for classifying products under HS 480256 involves a two-step verification process. First, confirm that the paper is uncoated and intended for writing, printing, or graphic purposes. Second, meticulously measure the weight per square meter, ensuring it falls between 40 g/m² and 150 g/m², and verify that the sheet dimensions do not exceed 435 mm on one side and 297 mm on the other in their unfolded state. Consulting the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is crucial.
How is the duty calculated for products under HS 480256?
A ream of 500 sheets of standard 80 g/m² copy paper, measuring 210 mm x 297 mm, declared at a customs value of $50 USD, would attract a US Most Favored Nation (MFN) duty of $0.00. This is calculated using the MFN rate of 0% ad valorem published in the USITC Harmonized Tariff Schedule for HS code 480256.9000 (which covers paper weighing 40 g/m² or more but not more than 150 g/m² and not containing mechanical wood pulp or in which these are less than 5% by weight of the total fibre content).
Which trade agreements reduce duties for HS 480256?
Several free trade agreements may reduce the applicable duty rate for HS 480256, including the United States-Mexico-Canada Agreement (USMCA), which offers a preferential rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also provides 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 jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 480256?
For HS code 480256, which covers '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 sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state', the Most Favored Nation (MFN) duty rate is often 0.00% in many major trading blocs. For example, under the US Harmonized Tariff Schedule (USHTS), the general rate of duty is Free. Similarly, the EU's TARIC system and the UK's Trade Tariff typically list a 0.00% duty rate for this classification. However, it is crucial to verify the specific duty rate applicable to the importing country and any applicable trade agreements, as rates can vary.
How is the duty for HS code 480256 calculated, and can you provide an example?
The duty for HS code 480256 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 0.00%, the calculation is straightforward: Value of Goods × 0.00% = Duty Amount. Let's assume a shipment of paper classified under 480256 has a customs value of $10,000 USD. If the applicable duty rate is 0.00%, the duty payable would be $10,000 USD × 0.00% = $0.00 USD. If, hypothetically, a country applied a 5% ad valorem duty, the duty would be $10,000 USD × 5% = $500 USD. Always confirm the specific duty rate and the basis of valuation (e.g., CIF, FOB) with the importing country's customs authority.
What are the key classification criteria for HS code 480256?
To be classified under HS code 480256, paper and paperboard must meet several specific criteria. Firstly, it must be uncoated and intended for writing, printing, or other graphic purposes. Secondly, its weight must be between 40 g/m2 and 150 g/m2, inclusive. Thirdly, the paper must be in sheets where neither side exceeds specific dimensions in the unfolded state: one side not exceeding 435 mm and the other side not exceeding 297 mm. Failure to meet any of these criteria, such as if the paper is coated, has a different weight, or is in rolls, would necessitate classification under a different HS code.
Are there preferential duty rates available for HS code 480256 under trade agreements?
Yes, preferential duty rates may be available for goods classified under HS code 480256, depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, under the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs) like the USMCA (United States-Mexico-Canada Agreement) or EU FTAs, qualifying goods originating from beneficiary countries may be eligible for reduced or zero duty rates. Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. It is essential to consult the specific trade agreement and the customs regulations of the importing country to determine eligibility and requirements.
What documentation is typically required for importing goods under HS code 480256?
While specific requirements can vary by country, standard documentation for importing goods under HS code 480256 generally includes a commercial invoice detailing the value, quantity, and description of the paper; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. To claim preferential duty rates under trade agreements, a Certificate of Origin is usually mandatory. Customs declarations are also required. Importers and customs brokers should always consult the customs authority of the importing country for a comprehensive list of required documents to ensure smooth clearance and avoid delays or penalties.