HS 480700 Made from recovered paper, whether or not covered with paper

Quick Answer: Paper and paperboard in sheets, made from recovered (recycled) paper, whether or not covered with paper, imported under HS 480700 enters the UK and EU duty-free, while the US applies rates of Free or 30% ad valorem depending on specific product characteristics. This classification encompasses materials like recycled cardboard or paperboard used in various manufacturing processes. Importers should consult specific tariff schedules for precise duty application, particularly in the US. According to CustomTariffs, understanding these jurisdictional differences is crucial for accurate declaration and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4807003000 0.00 % — —
4807008000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4807003000 0.00 % — —
4807008000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
480700 — — —
4807001000 Free — ["kg"]
4807009100 Free — ["kg"]
4807009200 Free — ["kg"]
4807009400 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 to Classify This HS Code?

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What products does HS 480700 cover?

This subheading covers paper and paperboard, made from recovered (waste and scrap) paper or paperboard, whether or not covered with paper or paperboard not separately described. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes materials like recycled paperboard used for packaging, construction, or other industrial purposes, provided they are manufactured from recovered fibers and are not specifically classified elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, focusing on the origin of the pulp material.

What falls outside HS 480700?

The following products are excluded from HS 480700: paper and paperboard made from virgin pulp, paper and paperboard that have undergone further specific treatments (like coating with plastics or printing), and composite paper and paperboard where the primary constituent is not recovered paper. For instance, corrugated paperboard with a plastic barrier for food packaging, or printed cardboard boxes for retail sale, would typically be classified under different headings based on their specific characteristics and intended use, rather than solely on the recovered paper content.

What are common classification mistakes for HS 480700?

A common error is misclassifying paper or paperboard that contains a significant proportion of virgin pulp as if it were solely made from recovered paper. General Rule of Interpretation (GRI) 3(b) of the Harmonized System, which deals with goods put up in sets for retail sale, or GRI 3(c) for goods that are not classifiable by reference to GRI 3(a) or 3(b), may be relevant if the product's composition is mixed. Importers must carefully ascertain the percentage of recovered fiber content to ensure accurate classification under 480700.

How should importers classify products under HS 480700?

The correct procedure for classifying products under HS 480700 involves a thorough examination of the product's composition and manufacturing process. Importers and customs brokers must obtain detailed technical specifications from the manufacturer, confirming that the paper or paperboard is indeed made from recovered fibers. Cross-referencing these specifications with the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) is crucial for accurate determination.

How is the duty calculated for products under HS 480700?

A 1000 kg shipment of recycled cardboard sheets, 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 3.5% ad valorem, applied to the declared customs value ($500 USD × 0.035 = $17.50) plus a specific duty of $0.02 per kilogram ($0.02/kg × 1000 kg = $20.00), resulting in a total duty of $37.50. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 480700?

Several free trade agreements may reduce the applicable duty rate for HS 480700, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates for eligible goods from developing countries, often resulting in a Free duty. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required by customs authorities.

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Which HS Codes Are Related?

HS 480210 HS 470730 HS 480524 HS 480550 HS 470710 HS 470620

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 480700, which covers paper and paperboard in flat sheets or rolls, made from recovered paper?

For HS code 480700, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Many preferential trade agreements also offer duty-free entry. For instance, under the USMCA, goods originating from Canada or Mexico are generally admitted duty-free. It is crucial to verify the specific origin and applicable trade agreement to confirm eligibility for preferential treatment. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates.

How is the classification of paper and paperboard under HS code 480700 determined, specifically concerning the 'recovered paper' criterion?

The classification under HS code 480700 hinges on the material composition. The key criterion is that the paper or paperboard must be made predominantly from recovered paper or paperboard. Recovered paper refers to materials collected from waste paper and used cardboard, which have been sorted and cleaned to a degree that allows them to be used in the manufacture of new paper or paperboard. The WCO's Explanatory Notes to Chapter 48 provide further guidance on the definition and processing of recovered materials. Importers should ensure their product documentation clearly states the percentage of recovered fiber content.

What documentation is typically required when importing goods classified under HS code 480700?

When importing goods under HS code 480700, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to claim any preferential duty rates, a Certificate of Origin demonstrating that the goods meet the rules of origin for the relevant trade agreement (e.g., USMCA) is essential. If the paperboard is intended for specific uses, such as food contact, additional certifications regarding compliance with FDA regulations may be necessary.

Can you provide an example of how import duty is calculated for HS code 480700, assuming a non-zero duty rate scenario?

While the MFN rate for HS 480700 in the US is 0.00%, let's consider a hypothetical scenario where a specific trade agreement or a different country's tariff imposes a duty. For example, if a country applied a 3.5% ad valorem duty on a shipment of paperboard valued at $10,000, the duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this case, $10,000 × 3.5% = $350. This $350 would be the import duty payable. It is vital to consult the specific tariff schedule of the importing country for the applicable duty rate and calculation method.

What are the implications of trade agreements like the USMCA on imports classified under HS code 480700?

Trade agreements such as the United States-Mexico-Canada Agreement (USMCA) can significantly impact import duties for HS code 480700. Goods classified under this code that originate in Canada or Mexico and meet the USMCA's rules of origin are typically eligible for duty-free entry into the United States. This requires a valid Certificate of Origin. Importers must ensure their supply chain and documentation accurately reflect the origin of the goods to benefit from these preferential rates and avoid unexpected customs duties. Always refer to the specific text of the trade agreement and the HTSUS for definitive guidance.