HS 480258 Weighing more than 150 g/m2
Quick Answer: Uncoated paper and paperboard, weighing more than 150 g/m², imported under HS 480258 enters the UK at 0.00%, the EU at 0.00%, and the US with a range of rates including Free and 30% under the MFN rate. This classification specifically covers various types of uncoated paper and paperboard, such as printing paper and writing paper, that exceed a weight of 150 grams per square meter. Importers should verify the specific subheadings within each jurisdiction, as minor variations in paper composition or intended use can lead to different duty rates. According to CustomTariffs data, the US market presents the most variability in duty application for this category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802580000 | — | — | — |
| 4802581000 | 0.00 % | — | — |
| 4802589000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802580000 | 0.00 % | — | — |
| 4802581000 | 0.00 % | — | — |
| 4802589000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802581000 | Free | — | ["kg"] |
| 480258 | — | — | — |
| 48025820 | Free | — | — |
| 4802582020 | — | — | ["kg"] |
| 4802582040 | — | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 480258 cover?
This subheading covers uncoated paper and paperboard, in rolls or rectangular sheets (other than in continuous form), of a kind used for writing, printing or other graphic purposes, weighing more than 150 g/m², and not containing mechanical wood pulp or in which mechanical wood pulp does not form the predominant component of the fibre content. As per the World Customs Organization's Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this category includes high-quality papers and paperboards suitable for demanding graphic applications, such as certain types of fine art paper or specialty printing substrates exceeding the specified weight threshold.
What falls outside HS 480258?
The following products are excluded from HS 480258: paper and paperboard that is colored throughout the mass by the addition of colorants and contains no other substances or no more than minor quantities of substances, or surface-colored, marbling or printing, or is in the form of corrugated, creped, crinkled, embossed or perforated paper or paperboard, or is gummed or adhesive, or is filter paper or filter board, or is paper or paperboard of a kind used for writing, printing or other graphic purposes that weighs 150 g/m² or less, or paper and paperboard that is primarily composed of mechanical wood pulp. For instance, carbonless copy paper or decorative wallpaper would be classified elsewhere.
What are common classification mistakes for HS 480258?
A common error is misinterpreting the weight requirement, leading to incorrect classification of paper and paperboard. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may also mistakenly classify paper with a significant mechanical wood pulp content under this subheading, when it should be classified under a different heading within Chapter 48 based on the predominant fibre content. Furthermore, confusing this subheading with coated papers, which are classified under HS 4810, is another frequent mistake.
How should importers classify products under HS 480258?
The correct procedure for classifying products under HS 480258 involves a multi-step verification process. First, confirm that the product is paper or paperboard intended for writing, printing, or graphic purposes. Second, accurately determine its weight per square meter, ensuring it exceeds 150 g/m². Third, verify that it is uncoated and that mechanical wood pulp does not form the predominant component of the fibre content. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, and refer to the relevant Explanatory Notes for definitive guidance.
How is the duty calculated for products under HS 480258?
A ream of 500 sheets of 70 gsm uncoated printing paper weighing 2.5 kg and declared at a customs value of $100 USD would not fall under this code. However, a batch of 100 sheets of specialty uncoated art paper, each measuring 0.2 mm thick and weighing 180 g/m², with a total declared customs value of $500 USD, would be subject to duty. For example, under the USITC HTS, assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, the duty would be $17.50 ($500 × 0.035). This calculation is based on the declared customs value and the applicable ad valorem rate.
Which trade agreements reduce duties for HS 480258?
Several free trade agreements may reduce the applicable duty rate for HS 480258, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free access for eligible products from designated developing countries, often requiring a GSP Form A. For imports into the European Union, agreements with certain countries might offer preferential rates, potentially requiring an EUR.1 movement certificate or an origin declaration on the invoice, depending on the specific bilateral agreement and origin of the goods.
```Which HS Codes Are Related?
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 4802.58, which covers uncoated paper and paperboard, weighing more than 150 g/m2?
The Most Favored Nation (MFN) duty rate for HS code 4802.58 is generally 0.00% ad valorem in many major trading blocs, including the United States (USITC Harmonized Tariff Schedule) and the European Union (EU TARIC database). The United Kingdom also lists a 0.00% duty for this classification under the UK Trade Tariff. However, it is crucial to verify the specific duty rate applicable to your country of import, as rates can vary. Preferential rates under Free Trade Agreements (FTAs) may also apply, potentially leading to duty-free entry if origin requirements are met.
What specific criteria must paper or paperboard meet to be classified under HS code 4802.58 (weighing more than 150 g/m2)?
To be classified under HS code 4802.58, the paper or paperboard must meet the general conditions of heading 4802, meaning it is uncoated, is not made by processes described in heading 4801 (like newsprint), and is not a paper or paperboard of heading 4803 (like crepe paper). The defining characteristic for this specific subheading is its weight: it must weigh more than 150 grams per square meter (g/m2). Importers should ensure their product specifications clearly state this weight, and a certificate of analysis or manufacturer's declaration confirming the weight is advisable.
How is the import duty calculated for HS code 4802.58 if a duty were applicable?
While the MFN duty rate for HS 4802.58 is typically 0.00%, if a duty were applicable, it would most commonly be calculated on an ad valorem basis. This means the duty is a percentage of the declared customs value of the goods. For example, if a shipment of paper valued at $10,000 USD had an applicable ad valorem duty rate of 3.5%, the duty would be calculated as: $10,000 USD (Value) × 3.5% (Duty Rate) = $350 USD (Duty Amount). Always confirm the specific duty calculation method (ad valorem, specific, or compound) with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 4802.58?
Standard import documentation for HS code 4802.58 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. A certificate of origin may be required, especially if claiming preferential duty rates under a Free Trade Agreement. For paper products, it is also prudent to have documentation from the manufacturer or supplier that clearly states the product's specifications, including its weight (confirming it exceeds 150 g/m2), composition, and intended use. This helps customs officials verify the HS classification.
Which common trade agreements might offer preferential duty rates for HS code 4802.58, and what is the general impact?
Many Free Trade Agreements (FTAs) provide for duty-free or reduced-duty treatment for goods classified under HS code 4802.58, reflecting the generally low or zero MFN rates. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement) or the EU's FTAs with various countries often include provisions for paper products. The primary impact of these agreements is the potential for duty-free importation, provided the goods meet the rules of origin stipulated in the specific FTA. Importers must obtain a valid Certificate of Origin from the exporter to claim these preferential rates.