HS 480511 Fluting paper

The duty rates for HS code 4805.11, which covers 'Semi-chemical fluting paper, corrugated,' vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the rate is Free (0.00%) for most favored nation (MFN) imports. In the European Union, under the TARIC system, the rate is also Free (0.00%). The UK Trade Tariff also lists a Free rate (0.00%) for this classification. However, some countries may apply higher rates, potentially up to 30% or more, depending on their trade policies and agreements. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.

The calculation of import duty for HS code 4805.11 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For fluting paper, duties are often ad valorem. For instance, if a country's tariff imposes a 5% ad valorem duty and you import 10,000 kilograms of fluting paper valued at $1.00 per kilogram (total value $10,000), the duty would be calculated as: 5% of $10,000 = $500.00. If a specific duty applies, such as $0.10 per kilogram, the calculation would be: $0.10/kg * 10,000 kg = $1,000.00. Always verify the specific duty basis (ad valorem or specific) and rate from the importing country's official tariff schedule.

HS code 4805.11 specifically covers 'Semi-chemical fluting paper, corrugated.' The key criteria for classification are: 1. Type of Pulping Process: The paper must be produced using a semi-chemical pulping process, which involves both chemical and mechanical treatment of wood pulp. 2. Intended Use: It is designed for use as the fluting medium in the manufacture of corrugated fiberboard. 3. Physical Characteristics: While not explicitly defined in the heading, fluting paper typically has specific properties like crush resistance and stiffness to provide cushioning and structural integrity to corrugated packaging. Papers that are not semi-chemical or are intended for other uses (e.g., printing paper, wrapping paper) would be classified elsewhere.

Standard documentation for importing HS code 4805.11 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country's regulations, additional documents might be required, such as a phytosanitary certificate if the paper is derived from wood pulp and there are concerns about forest pests or diseases, or specific declarations related to environmental standards or recycled content. Always confirm specific requirements with the customs authority of the destination country.

Yes, trade agreements can significantly impact duty rates for HS code 4805.11. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating in Canada or Mexico may benefit from preferential duty rates, often Free (0.00%), provided they meet the agreement's rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, which can reduce or eliminate duties on originating goods. To claim preferential treatment under any trade agreement, importers must possess a valid certificate of origin and ensure the goods meet the specific rules of origin stipulated in that agreement. Consulting the relevant trade agreement text and the importing country's customs authority is essential.