HS 480262 In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
Quick Answer: Paper and paperboard, not containing mechanical wood pulp or in which mechanical wood pulp constitutes less than 10% of the total fibre content, in sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state, imported under HS 480262 enters the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 28% depending on specific subheadings. This classification generally covers certain types of uncoated printing and writing paper, as well as other paper and paperboard, cut to specific dimensions. Importers should verify the precise duty rate applicable in the US based on the specific characteristics of the paper and consult the relevant tariff schedules for definitive classification. According to CustomTariffs data, careful attention to the dimensional requirements is crucial for correct classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802620000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802620000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4802621000 | Free | — | ["kg"] |
| 480262 | — | — | — |
| 4802622000 | Free | — | ["kg"] |
| 4802625000 | Free | — | ["kg","m²"] |
| 4802626140 | — | — | ["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 480262 cover?
This subheading covers paper and paperboard, in sheets, of a width not exceeding 435 mm and a height not exceeding 297 mm in the unfolded state, for both sides. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specific to paper and paperboard that meets these precise dimensional criteria, excluding those that are further processed or have specific surface treatments beyond basic printing. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category is for uncoated paper and paperboard, unsized and not otherwise coated, in rectangular sheets of specified dimensions.
What falls outside HS 480262?
The following products are excluded from HS 480262: paper and paperboard exceeding the specified dimensions of 435 mm in width or 297 mm in height, paper and paperboard that has been coated, impregnated, or has surface treatments like calendering beyond basic finishing, and paper and paperboard that is not in sheet form. For instance, rolls of paper, paper with a basis weight exceeding 150 g/m², or paper that has been printed with designs or text for specific end-uses (unless it falls under a more specific heading) would be classified elsewhere.
What are common classification mistakes for HS 480262?
A common error is misinterpreting the dimensional requirements or overlooking surface treatments. For example, paper that has been lightly sized or has a basic coating applied for improved printability might be incorrectly classified under 480262 when it should fall under a more specific subheading for coated papers. Furthermore, confusion can arise with paper that is cut to these dimensions but is intended for a specific use, such as labels or envelopes, which may have their own distinct HS codes under Chapter 48 or other chapters, as per General Rule of Interpretation 1.
How should importers classify products under HS 480262?
The correct procedure for classifying products under HS 480262 involves a meticulous examination of the product's physical characteristics against the WCO HS nomenclature and relevant national tariff schedules. Importers and customs brokers must verify the dimensions of the paper sheets, ensuring neither side exceeds 435 mm or 297 mm respectively in the unfolded state. Crucially, they must confirm the paper is uncoated, unsized, and not otherwise treated or colored, and that it is presented in sheets. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedule of the importing country is essential.
How is the duty calculated for products under HS 480262?
A shipment of 1,000 kg of uncoated printing paper, measuring 430 mm x 295 mm, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 4802.62.2000, which is a common classification for such paper in the United States.
Which trade agreements reduce duties for HS 480262?
Several free trade agreements may reduce the applicable duty rate for HS 480262, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating paper and paperboard from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for qualifying paper products from designated developing countries, often requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 4802.62?
HS code 4802.62, which covers "Paper and paperboard, not further worked or prepared, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state, of other paper or paperboard, weighing 40 g/m² or more but not more than 150 g/m²", has varying duty rates depending on the importing country and trade agreements. For example, under the US Most Favored Nation (MFN) tariff, the duty rate is 0.00%. In the EU (TARIC), the rate is also 0.00%. The UK Trade Tariff shows a rate of Free. However, some countries may apply higher rates. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information.
How is the duty calculated for HS code 4802.62, and can you provide an example?
The duty calculation for HS code 4802.62 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Assuming an ad valorem duty rate of 3.5% for illustrative purposes (note: this is a hypothetical rate for the example, actual rates vary), if you import 1000 kilograms of paper classified under 4802.62 with a declared value of $2,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate. Duty = $2,000 USD × 3.5% = $70 USD. If the duty were specific, for instance, $0.10 per kilogram, the calculation would be: Duty = Quantity × Specific Rate. Duty = 1000 kg × $0.10/kg = $100 USD. Always verify the applicable duty basis (ad valorem or specific) and rate from the official tariff schedule.
What are the key classification criteria for HS code 4802.62?
The primary classification criteria for HS code 4802.62 are: 1. Material: It must be paper or paperboard, not further worked or prepared. 2. Form: It must be in sheets. 3. Dimensions: One side must not exceed 435 mm and the other side must not exceed 297 mm in the unfolded state. 4. Weight: The paper must weigh 40 g/m² or more but not more than 150 g/m². 5. Composition: It must be of 'other' paper or paperboard, meaning it's not specifically covered by preceding subheadings within 4802 (e.g., handmade paper, paper of headings 4801 or 4803). Adherence to all these criteria is essential for correct classification.
What documentation is typically required for importing goods under HS code 4802.62?
For importing goods under HS code 4802.62, standard customs documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the importing country and the specific nature of the paper (e.g., if it's intended for food contact or has specific environmental certifications), additional documents such as a certificate of origin, import licenses, or compliance certificates may be necessary. Importers and customs brokers should consult the destination country's customs authority for a comprehensive list of required documents.
Do preferential duty rates apply to HS code 4802.62 under common trade agreements?
Yes, preferential duty rates can apply to HS code 4802.62 under various trade agreements. For instance, if the paper originates from a country that has a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for North America, or agreements the EU has with various partners), the goods may qualify for reduced or zero duty rates. To benefit from these preferential rates, importers must typically provide a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. It is crucial to verify the origin of the paper and the specific provisions of any applicable trade agreements.