HS 480525 Weighing more than 150 g/m2
Quick Answer: Paper and paperboard weighing more than 150 g/m² imported under HS 4805.25 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff, though a 30% rate is also listed. This classification specifically applies to paper and paperboard, not corrugated, fluting, or kraftliner, that exceeds a basis weight of 150 grams per square meter. Importers should verify the specific MFN duty rate applicable in the US, as the 30% rate may apply under certain circumstances or for specific origins. According to CustomTariffs data, the majority of major markets offer duty-free entry for this classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805250000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805250000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805250000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 480525 cover?
This subheading covers paper and paperboard, in rolls or sheets, other than those of heading 4801 or 4802, which are uncoated, and which weigh more than 150 g/m². According to the World Customs Organization's Harmonized System Nomenclature, this category includes various types of paper and paperboard suitable for a wide range of industrial and commercial uses, such as packaging, printing, and manufacturing, provided they meet the specified weight criterion and are not specifically excluded by other headings. The USITC Harmonized Tariff Schedule and the EU TARIC database further refine these definitions, often detailing specific types of paperboard like kraftliner or testliner that fall within this weight range.
What falls outside HS 480525?
The following products are excluded from HS 480525: paper and paperboard of heading 4801 (newsprint) or 4802 (uncoated paper and paperboard of a kind used for writing, printing or other graphic purposes, not in rolls, with a surface weight of 40 g/m² or less, or 150 g/m² or more, and not perforated or marbled, watered or veined, in sheets, with sides not exceeding 43 cm in one dimension and not exceeding 64 cm in the other dimension when not folded). Also excluded are coated papers and paperboards, corrugated paper and paperboard, and paper and paperboard specifically designed for other uses, such as filter paper or paperboard, or paper and paperboard for electrical insulation. For instance, printed labels or decorative papers would be classified elsewhere.
What are common classification mistakes for HS 480525?
A common error is misinterpreting the weight requirement of "more than 150 g/m²." Importers may incorrectly classify paper or paperboard that weighs exactly 150 g/m² or less under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product meets the weight criteria for another heading, such as heading 4802 for certain uncoated papers, it should be classified there, even if it also meets the general description of heading 4805. Furthermore, confusing uncoated paperboard with coated varieties can lead to misclassification.
How should importers classify products under HS 480525?
The correct procedure for classifying products under HS 480525 involves a multi-step process. First, determine if the product is paper or paperboard. Second, confirm that it is uncoated and not covered by headings 4801 or 4802. Third, accurately measure its weight in grams per square meter (g/m²). If the weight is definitively greater than 150 g/m², then HS 480525 is likely applicable. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC, and consider the WCO Explanatory Notes for definitive guidance.
How is the duty calculated for products under HS 480525?
A 1,000 kg shipment of uncoated kraftliner paperboard, weighing 180 g/m², declared at a customs value of $1,200 USD, would attract a US duty of $60.00. This is calculated using the Most Favored Nation (MFN) duty rate of 6% ad valorem (0.06 × $1,000 USD value). This calculation is based on the USITC Harmonized Tariff Schedule, where the duty is applied to the declared customs value. If the product were sold by weight, the duty would be calculated based on the weight and the specific per-kilogram duty rate, if applicable.
Which trade agreements reduce duties for HS 480525?
Several free trade agreements may reduce the applicable duty rate for HS 480525, 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 is typically required. For goods originating from countries that are beneficiaries of the US Generalized System of Preferences (GSP), duty-free entry may also be possible, requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing country's trade policies.
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FAQ
What are the typical import duty rates for HS code 4805.25, which covers paper and paperboard, weighing more than 150 g/m2?
The import duty rates for HS code 4805.25 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% ad valorem for goods from certain countries, but may be higher for others. The UK Trade Tariff also lists various rates, often with preferential rates for goods originating from countries with trade agreements. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty rate.
What specific criteria define paper and paperboard for HS code 4805.25, especially regarding the 'weighing more than 150 g/m2' specification?
HS code 4805.25 specifically applies to 'paper and paperboard, other than kraft paper or paperboard of heading 48.04, in rolls or sheets, other than such as are in primary or secondary cells, weighing more than 150 g/m2'. The key classification criterion here is the basis weight, which must exceed 150 grams per square meter (g/m2). This measurement is typically determined by dividing the weight of a paper sample by its area. Importers must ensure their product's technical specifications confirm it meets this weight threshold. Products weighing 150 g/m2 or less would fall under different subheadings.
How is the import duty calculated for HS code 4805.25, and can you provide a numerical example?
The duty calculation for HS code 4805.25 is typically based on an ad valorem rate, meaning a percentage of the declared customs value of the goods. For instance, if the applicable duty rate is 3.5% ad valorem and the declared customs value of a shipment of paper weighing more than 150 g/m2 is $10,000 USD, the import duty would be calculated as follows: Duty = Declared Value × Duty Rate = $10,000 USD × 3.5% = $350 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, depending on the product and trade agreement. Always verify the duty calculation method with the destination country's customs authority.
What documentation is typically required when importing paper and paperboard classified under HS code 4805.25?
When importing goods under HS code 4805.25, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide documentation that substantiates the classification, particularly the basis weight of the paper or paperboard. This could include a manufacturer's certificate of origin, a technical data sheet, or a laboratory test report confirming the weight is over 150 g/m2. If claiming preferential duty rates under a trade agreement, a certificate of origin or proof of preferential origin compliant with the specific agreement's requirements is mandatory.
Which common trade agreements might offer preferential duty rates for HS code 4805.25, and how can importers verify eligibility?
Several trade agreements can impact duty rates for HS code 4805.25. For example, the United States-Mexico-Canada Agreement (USMCA) may offer preferential rates for goods traded between these North American countries. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide, and the UK has its own set of FTAs post-Brexit. To verify eligibility, importers must first confirm that their goods meet the product-specific rules of origin (PSRs) outlined in the relevant trade agreement. This typically involves ensuring the paper or paperboard was wholly obtained in the partner country or underwent sufficient qualifying processing. A Certificate of Origin (COO) issued by the exporter or producer, or a declaration of origin, is usually required to claim preferential treatment at the time of import. Consulting the official text of the trade agreement and the customs regulations of the importing country is essential.