HS 480610 Vegetable parchment
Quick Answer: Vegetable parchment imported under HS 480610 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This HS code covers greaseproof paper, which is a translucent, parchment-like paper made from cellulose pulp that has been treated to resist the passage of oil and grease. It is commonly used in food packaging, baking, and as a release liner. Importers should be aware of potential additional taxes or fees beyond the stated ad valorem duty rates, depending on the specific import jurisdiction. CustomTariffs aggregates this tariff information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4806100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4806100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4806100000 | 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 480610 cover?
This subheading covers vegetable parchment, also known as glassine or greaseproof paper, which is paper that has been treated to make it resistant to grease and oil. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, it is produced by passing paper through a bath of sulfuric acid, which gelatinizes the cellulose fibers, rendering the paper dense, translucent, and resistant to grease. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this definition, specifying that it is typically used for food packaging and as a release liner.
What falls outside HS 480610?
The following products are excluded from HS 480610: plain or coated papers that are not treated with sulfuric acid to achieve grease resistance, such as standard printing paper (HS 4802), waxed paper (often classified under HS 4823 if not otherwise specified), or paper treated with other substances for different properties. For instance, silicone-coated release liners for labels, unless they meet the specific definition of vegetable parchment, would likely fall under other headings related to coated papers or articles of paper. Paper that is merely calendered to achieve a smooth surface but lacks the acid treatment is also excluded.
What are common classification mistakes for HS 480610?
A common error is misclassifying paper that has been treated with other chemicals or processes that impart some level of grease resistance but do not involve the specific sulfuric acid gelatinization process required for true vegetable parchment. For example, waxed papers or papers coated with plastic films might be mistakenly classified here. Adherence to General Rule of Interpretation (GRI) 3(b) for mixtures or composite goods, and GRI 1 for the essential character of the product, is crucial to avoid misclassification.
How should importers classify products under HS 480610?
The correct procedure for classifying products under HS 480610 involves a thorough examination of the product's manufacturing process and its resulting properties. Importers and customs brokers must verify that the paper has undergone the specific sulfuric acid treatment that gelatinizes the cellulose fibers, rendering it translucent and greaseproof. Reviewing technical data sheets, product specifications, and potentially requesting laboratory analysis to confirm the presence and effect of this treatment is essential for accurate classification.
How is the duty calculated for products under HS 480610?
A roll of vegetable parchment weighing 10 kilograms and declared at a customs value of $50.00 USD would attract a US duty of $0.70. This is calculated using the Most Favored Nation (MFN) duty rate of 1.4% ad valorem, applied to the declared customs value of $50.00, resulting in a duty of $0.70 ($50.00 × 0.014). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4806.10.0000.
Which trade agreements reduce duties for HS 480610?
Several free trade agreements may reduce the applicable duty rate for HS 480610, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a valid certificate of origin or a self-certified origin statement, as stipulated by the specific agreement and jurisdiction, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 480610 (Vegetable parchment)?
Import duty rates for HS code 480610, 'Vegetable parchment', vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, under TARIC, the rate is also 0.00%. The UK Trade Tariff lists a rate of Free. However, some countries may have higher rates, such as 19% in certain preferential trade agreements or for specific origins. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.
What are the classification criteria for goods to be classified under HS 480610, 'Vegetable parchment'?
To be classified under HS code 480610, goods must be 'Vegetable parchment'. This refers to paper that has been treated by passing it through a sulfuric acid bath, resulting in a material that is resistant to grease, oil, and water. It is often used as a baking liner or for food packaging. The key characteristics are its parchment-like properties achieved through specific chemical treatment. Goods that are merely grease-resistant due to coatings or other treatments, but not through the sulfuric acid process, may fall under different HS codes.
How is the import duty for vegetable parchment (HS 480610) calculated, and can you provide an example?
The duty calculation depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 480610, ad valorem rates are common. For instance, if a country has a 3.5% ad valorem duty rate and you import vegetable parchment valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.035 (3.5% duty rate) = $350 USD. If a specific duty applied, for example, $0.10 per kilogram, and you imported 500 kg, the duty would be 500 kg × $0.10/kg = $50 USD. Always verify the applicable duty basis (ad valorem or specific) and rate for your specific import.
What documentation is typically required for importing vegetable parchment (HS 480610)?
Standard import documentation for HS 480610 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. For food-grade applications, additional certifications related to food safety standards might be necessary. It is crucial to consult the customs authority of the importing country for a comprehensive list of required documents.
Which trade agreements commonly affect the duty rates for HS 480610 (Vegetable parchment)?
Trade agreements can significantly reduce or eliminate duties on vegetable parchment. For example, goods originating from countries that are part of the European Union's Free Trade Agreements (FTAs) often benefit from reduced or zero duties when imported into the EU. Similarly, imports into the United States from countries with which the US has an FTA (e.g., USMCA nations) may qualify for preferential rates, often 0.00%. Importers should verify if their product's country of origin is covered by an active trade agreement with the destination country and ensure they meet the rules of origin requirements to claim preferential treatment.