HS 480540 Filter paper and paperboard
Quick Answer: Filter paper and paperboard imported under HS 480540 enters the UK at 0.00%, the EU at 0.00%, and the US at a rate of 11¢/kg + 15% (MFN). This classification covers paper and paperboard specifically designed or manufactured for use as filters, such as those used in air, liquid, or gas filtration systems. Importers should be aware of the significant ad valorem and specific duty component in the United States, which can fluctuate with the value and weight of the imported goods. According to CustomTariffs data, while duty-free entry is common in the UK and EU, careful consideration of US tariff calculations is essential for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805400000 | 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 480540 cover?
This subheading covers filter paper and paperboard, as defined by the World Customs Organization's Harmonized System Nomenclature. These are papers and paperboards, in rolls or sheets, specifically manufactured for use in filtration processes. They are characterized by their porosity and ability to retain solid particles from liquids or gases. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes materials designed for applications such as laboratory filtration, industrial fluid purification, and air filtering systems, provided they meet the specific technical requirements for such uses.
What falls outside HS 480540?
The following products are excluded from HS 480540: paper and paperboard that, while potentially porous, are not specifically manufactured or designed for filtration purposes. This includes general-purpose printing paper, packaging paper, or paperboard used for structural purposes, even if some degree of filtration might incidentally occur. For instance, blotting paper not intended for specific filtration applications, or paperboard used in the construction of filters but not as the filtering medium itself, would be classified elsewhere, likely under other headings within Chapter 48 based on their primary function and material characteristics.
What are common classification mistakes for HS 480540?
A common error is misclassifying paper or paperboard based solely on its porosity without considering its intended end-use. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative Section or Chapter Notes. Importers may mistakenly classify a highly porous paper under 480540 when its primary design is for a different function, such as decorative paper or a specialized absorbent material not intended for filtration. Conversely, materials specifically engineered for filtration but lacking certain technical specifications might be incorrectly placed in broader paper categories.
How should importers classify products under HS 480540?
The correct procedure for classifying filter paper and paperboard under HS 480540 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers must consult the product's technical data sheets, manufacturer's specifications, and relevant customs rulings. Key factors include the paper's basis weight, thickness, pore size distribution, and its explicit design for filtration applications. Cross-referencing these details with the descriptive text of HS 480540 and its subheadings in official tariff schedules like the USITC HTS or UK Trade Tariff is crucial for accurate classification.
How is the duty calculated for products under HS 480540?
A shipment of 100 kilograms of specialized laboratory filter paper, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.00% ad valorem, applied to the declared value. The calculation is $500 USD × 0.07 = $35.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4805.40.0000, demonstrating how ad valorem duties are applied based on the product's value.
Which trade agreements reduce duties for HS 480540?
Several free trade agreements may reduce the applicable duty rate for HS 480540, including the United States-Mexico-Canada Agreement (USMCA), which offers Free entry for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also provides preferential rates, potentially Free, for originating goods from member countries like Japan and Australia. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific certificate of origin for CPTPP, depending on the agreement's rules and the exporting country's specific requirements.
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FAQ
What are the typical import duty rates for HS code 480540 (Filter paper and paperboard)?
The import duty rates for HS code 480540 vary by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is Free. In the European Union, under TARIC, the rate is 0.00%. The UK Trade Tariff also lists a rate of Free. However, other countries may have different rates. For instance, some countries might apply a specific duty like 11¢/kg plus 15% ad valorem, which would require careful calculation based on both weight and value.
How is the duty calculated for HS 480540 if a specific duty rate applies, such as 11¢/kg + 15% ad valorem?
If a combined duty rate of 11¢/kg + 15% ad valorem applies to HS code 480540, the total duty is the sum of two components. The first is a specific duty based on the net weight of the goods (e.g., 11 cents per kilogram). The second is an ad valorem duty, calculated as 15% of the declared customs value of the goods. For example, if you import 1,000 kg of filter paper with a customs value of $5,000 USD: Specific duty = 1,000 kg * $0.11/kg = $110 USD. Ad valorem duty = 15% of $5,000 USD = $750 USD. Total duty = $110 + $750 = $860 USD.
What are the key classification criteria for goods to be classified under HS code 480540?
To be classified under HS code 480540, the goods must be filter paper and paperboard. This means the paper or paperboard must be manufactured by processes that impart specific properties for filtration, such as controlled porosity, wet strength, or specific fiber structures. It is typically made from pulp of fibrous cellulosic material. The key is its intended use as a filtering medium. It is distinct from general-purpose paper or paperboard.
What documentation is typically required for importing filter paper and paperboard (HS 480540)?
Standard import documentation for HS code 480540 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product data sheets that confirm the material's properties as filter paper or paperboard, especially if customs authorities question its classification.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 480540?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 480540 if they originate from a partner country. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying filter paper and paperboard originating from Canada or Mexico may be eligible for duty-free entry into the United States. Similarly, the EU has numerous trade agreements that could grant preferential, often zero, duty rates for originating goods. To benefit, importers must ensure the goods meet the relevant rules of origin and provide the necessary proof, typically a certificate of origin.