HS 480810 Corrugated paper and paperboard, whether or not perforated
Quick Answer: Corrugated paper and paperboard, whether or not perforated, imported under HS 480810 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, though a 30% rate also exists. This HS code encompasses paper and paperboard that has been creased or fluted to create a corrugated structure, often used for packaging, and can include perforations for easier tearing. Importers should be aware of the significant duty rate disparity in the US, necessitating careful verification of the specific tariff treatment applicable to their shipment. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808100000 | 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?
What products does HS 480810 cover?
This subheading covers corrugated paper and paperboard, whether or not perforated, which are characterized by the presence of one or more layers of fluted (corrugated) paper or paperboard sandwiched between one or more layers of flat paper or paperboard. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes materials primarily used for packaging. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to such goods, regardless of whether they have been perforated for specific applications.
What falls outside HS 480810?
The following products are excluded from HS 480810: paper and paperboard that is not corrugated, such as plain kraft paper or solid paperboard, even if intended for subsequent corrugation. Also excluded are finished articles made from corrugated paper or paperboard, such as boxes, cartons, or containers, which are classified under Chapter 48, heading 4819. Furthermore, paper or paperboard that has been treated with substances to impart specific properties beyond basic corrugation, unless such treatment is incidental to the corrugation process itself, may fall under different classifications.
What are common classification mistakes for HS 480810?
A common error is misclassifying finished packaging products, such as pre-formed boxes or cartons, under this subheading. General Interpretative Rule 1 (GIR 1) and GIR 6 of the Harmonized System dictate that classification is determined by the terms of the headings and any relative section or chapter notes. Finished goods, even if made from corrugated paper, are typically classified in more specific headings like 4819. Another mistake involves confusing plain, uncorrugated paperboard with corrugated varieties, leading to incorrect duty rates.
How should importers classify products under HS 480810?
The correct procedure for classifying products under HS 480810 involves a thorough examination of the product's physical characteristics. Importers and customs brokers must verify that the material is indeed corrugated paper or paperboard, meaning it has at least one fluted layer. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial. If the product is simply the corrugated material itself, and not a finished article, then 480810 is likely appropriate.
How is the duty calculated for products under HS 480810?
A 1000 kg shipment of corrugated paper rolls, declared at a customs value of $800 USD, would attract a US duty of $56.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.6% ad valorem, applied to the declared customs value. The calculation is: 5.6% × $800 USD = $44.80. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 4808.10.00. Note: This example uses ad valorem duty; specific duties would be calculated per unit of weight or volume.
Which trade agreements reduce duties for HS 480810?
Several free trade agreements may reduce the applicable duty rate for HS 480810, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating corrugated paper and paperboard from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 480810 (corrugated paper and paperboard)?
Import duty rates for HS code 480810 vary significantly 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 can be 0.00% ad valorem for certain origins, but other rates may apply depending on trade agreements and specific product characteristics. The UK Trade Tariff also lists Free for many origins. Importers must verify the specific rate applicable to their country of import and origin of goods.
How is corrugated paper and paperboard classified under HS code 480810?
HS code 480810 covers 'Corrugated paper and paperboard, whether or not perforated'. Classification hinges on the material being paper or paperboard that has been creased or embossed with a regular pattern of ridges and grooves (corrugations), typically achieved by passing it through rollers. This structure is usually formed by combining one or more layers of fluting medium with one or more liners. The 'whether or not perforated' clause indicates that perforations do not preclude classification under this code.
What documentation is typically required for importing goods classified under HS 480810?
Standard import documentation for HS 480810 includes a commercial invoice detailing the value 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 to claim preferential duty rates under trade agreements. Some countries may also require specific declarations regarding the composition or sourcing of the paperboard, especially if environmental regulations are a concern.
How are import duties calculated for HS 480810, and can you provide an example?
Import duties for HS 480810 are typically calculated on an ad valorem basis (a percentage of the value of the goods) or sometimes on a specific basis (per unit of weight or volume). For example, if a country applies a 3.5% ad valorem duty rate and the declared customs value of a shipment of corrugated paperboard is $10,000 USD, the duty would be calculated as: $10,000 USD (Customs Value) × 0.035 (Duty Rate) = $350 USD. Importers must use the correct customs valuation method and apply the specific duty rate applicable to their import.
Which common trade agreements might affect the duty rates for HS code 480810?
Trade agreements can significantly reduce or eliminate duties for HS 480810. For instance, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), where duties on many goods, including paper products, are often eliminated or substantially reduced. The European Union has numerous Association Agreements and Free Trade Agreements with countries worldwide, offering preferential rates. Similarly, the UK has its own set of trade agreements post-Brexit. Importers should consult the specific trade agreements between their country of import and the country of origin to determine eligibility for preferential treatment.