HS 480519 Other
Quick Answer: Paper and paperboard imported under HS 480519 enters the UK at 0.00%, the EU at 0.00%, and the US at 30% (MFN rate) for certain types. This residual category, "Other," within heading 4805, covers paper and paperboard, machine-made, in rolls or sheets, not further processed or coated, that do not fit into the more specific subheadings of 4805. Significant trade considerations include the varying US duty rate, which can be substantial for specific goods falling under this code, contrasting with duty-free entry in the UK and EU for many items. Importers should verify the specific product classification within 480519 to ensure accurate duty assessment. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805199000 | 0.00 % | — | — |
| 4805190000 | — | — | — |
| 4805191000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805191000 | 0.00 % | — | — |
| 4805199000 | 0.00 % | — | — |
| 4805190000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805191000 | Free | — | ["kg"] |
| 4805192000 | Free | — | ["kg"] |
| 480519 | — | — | — |
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 480519 cover?
This subheading covers other paper and paperboard, not otherwise specified under Heading 4805, that are not kraft paper or paperboard, whether or not surface-coated, surface-colored, or printed, in rolls or rectangular sheets, of any size. According to the WCO Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this category is a residual one for papers and paperboards meeting the general criteria of Heading 4805 but not fitting into more specific subheadings like those for corrugated paperboard or paperboard of a certain thickness. It includes various types of specialty papers and boards used in diverse industrial and commercial applications.
What falls outside HS 480519?
The following products are excluded from HS 480519: paper and paperboard that are specifically classified under other subheadings of Heading 4805, such as kraft paper and paperboard (4805.11), corrugated paperboard (4805.12), or paperboard of a thickness exceeding 0.5 mm (4805.91). Additionally, products that are further processed beyond simple surface coating or printing, such as those that have undergone lamination or significant structural modification, may be classified elsewhere. For instance, paper or paperboard made into boxes or containers would fall under Chapter 4807 or Chapter 4819.
What are common classification mistakes for HS 480519?
A common error is misinterpreting the "other" nature of this subheading, leading to the incorrect classification of products that should fall under more specific subheadings within Heading 4805 or even other headings entirely. For example, paper that is specifically designed for a particular use, like photographic paper (HS 3703) or carbon paper (HS 4809), should not be classified here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure accurate classification based on the most specific heading or subheading.
How should importers classify products under HS 480519?
The correct procedure for classifying products under HS 480519 involves a thorough examination of the product's physical characteristics, intended use, and manufacturing process. Importers and customs brokers must first consult the WCO HS Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. They should determine if the product meets the general description of Heading 4805 and then ascertain if it is excluded by more specific subheadings. If it is not specifically provided for elsewhere, and it is a paper or paperboard not of kraft type, not corrugated, and not exceeding 0.5 mm in thickness, then 480519 is likely appropriate.
How is the duty calculated for products under HS 480519?
A 1000 kg shipment of "other" uncoated paperboard, declared at a customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value: 5.0% × $800 USD = $40.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4805.19.0000.
Which trade agreements reduce duties for HS 480519?
Several free trade agreements may reduce the applicable duty rate for HS 480519, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries, such as India. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
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FAQ
What are the typical import duty rates for HS code 4805.19?
HS code 4805.19 covers 'Other' paper and paperboard, not otherwise specified in heading 4805. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may differ. For instance, goods from Canada or Mexico under USMCA may have a 0.00% duty. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate. The USITC HTS is the official source for US import duties.
How is the duty calculated for HS 4805.19 if it were subject to a specific rate?
While HS 4805.19 often carries a 0.00% duty in many major markets, if a duty were applicable, it could be calculated based on either an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit). For example, if a country imposed a 5% ad valorem duty on paper valued at $1,000, the duty would be $50 (5% of $1,000). If a specific duty of $0.10 per kilogram were applied and the shipment weighed 500 kg, the duty would be $50 ($0.10 × 500 kg). Always verify the duty basis (ad valorem, specific, or compound) with the importing country's tariff.
What documentation is typically required for importing goods classified under HS 4805.19?
Standard import documentation for paper and paperboard products under HS 4805.19 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transportation; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific nature of the paper or paperboard, additional certifications regarding material composition, sustainability, or safety might be requested. Always consult the customs authority of the destination country for a comprehensive list.
Are there specific trade agreements that impact the duty rates for HS 4805.19?
Yes, numerous trade agreements can affect duty rates for HS 4805.19. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and others that may provide duty-free or reduced-duty access for goods originating from partner countries. The European Union's TARIC database reflects duties under various EU trade agreements, and the UK Trade Tariff does the same for the UK. Importers should verify if their goods qualify for preferential treatment under any applicable Free Trade Agreements (FTAs) by checking the origin rules and tariff benefits outlined in those agreements.
What distinguishes HS 4805.19 from other paper and paperboard classifications?
HS code 4805.19 is a residual category for 'Other' paper and paperboard that does not fit into the more specific subheadings within heading 4805. Heading 4805 covers 'Other' paper and paperboard, in rolls or sheets, other than those of heading 4803, 4804 or 4807. If a paper or paperboard product has specific characteristics or uses that are already defined in other headings (e.g., corrugated paperboard of 4805.11, or paper for writing, printing, or graphic purposes of Chapter 48, Subheading 4802), it would be classified there. HS 4805.19 is for those 'other' types not otherwise specified within 4805 or other chapters.