HS 480840 Kraft paper, creped or crinkled, whether or not embossed or perforated
Quick Answer: Kraft paper, creped or crinkled, whether or not embossed or perforated, enters the UK at 0.00%, the EU at 0.00%, and the US at 36% (MFN rate), with a Free rate also available in the US. This HS code specifically covers paper made from the kraft process, which is known for its strength, that has been mechanically treated to create folds or wrinkles, giving it a textured or expanded appearance. It may also feature raised patterns (embossed) or pre-cut holes (perforated). Importers should be aware of the significant duty differential for this product into the United States compared to the UK and EU. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4808400000 | 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 480840 cover?
This subheading covers kraft paper, which is a strong paper made by the sulfate process, that has been creped or crinkled. Creping involves passing the paper through a creping blade, and crinkling involves mechanical deformation to create a wrinkled or folded surface. This category also includes kraft paper that has been subsequently embossed with a pattern or perforated with holes, provided these treatments do not fundamentally alter the nature of the creped or crinkled kraft paper. The World Customs Organization (WCO) Explanatory Notes to Heading 48.08 confirm that this subheading is specifically for kraft paper exhibiting these surface modifications.
What falls outside HS 480840?
The following products are excluded from HS 480840: plain kraft paper that is not creped or crinkled, even if it is subsequently embossed or perforated. Additionally, paper made from other pulping processes or paper that has undergone significant further processing, such as laminating or coating to create a composite material, would be classified elsewhere. For instance, paper towels or facial tissues, which are often creped, are typically classified under their specific headings (e.g., 4818) if they are manufactured into finished articles.
What are common classification mistakes for HS 480840?
A common error is misclassifying plain kraft paper that has been embossed or perforated but not creped or crinkled. According to General Interpretative Rule (GIR) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the paper is not creped or crinkled, it does not meet the primary condition of subheading 480840, regardless of other surface treatments. Importers may also mistakenly classify composite materials where paper is a component but not the primary material.
How should importers classify products under HS 480840?
The correct procedure for classifying products under HS 480840 involves a multi-step verification process. First, confirm that the paper is indeed kraft paper, made from the sulfate process. Second, ascertain whether the paper has been creped or crinkled; this is the defining characteristic. Finally, verify if any subsequent embossing or perforation does not fundamentally change the creped or crinkled nature of the paper. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, for detailed descriptions and any specific rulings.
How is the duty calculated for products under HS 480840?
A shipment of 1,000 kilograms of creped kraft paper, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00 USD. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 4808.40.0000 for goods not eligible for preferential treatment.
Which trade agreements reduce duties for HS 480840?
Several free trade agreements may reduce the applicable duty rate for HS 480840, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), the duty rate can also be Free. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA, or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
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FAQ
What are the typical import duty rates for HS code 480840 (Kraft paper, creped or crinkled)?
Import duty rates for HS code 480840 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the most favored nation (MFN) rate is 3.4% ad valorem. In the European Union, under TARIC, the rate is 2.7% ad valorem. The UK Trade Tariff lists a rate of 3.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment, as preferential rates under Free Trade Agreements (FTAs) may apply.
How is the import duty for HS 480840 calculated? Can you provide an example?
Import duty for HS code 480840 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of creped kraft paper valued at $10,000 is imported into the United States and the MFN duty rate of 3.4% applies, the duty would be calculated as: $10,000 (Value) × 0.034 (Duty Rate) = $340.00. Always ensure your customs value is accurately declared according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What are the key classification criteria for HS code 480840?
HS code 480840 specifically covers 'Kraft paper and paperboard, creped or crinkled, whether or not embossed or perforated'. The primary classification criteria are that the paper must be 'kraft paper' (a strong paper made from chemically processed wood pulp) and it must have undergone a 'creping' or 'crinkling' process. This process involves stretching or compressing the paper to give it a textured, wrinkled appearance and increased elasticity. Embossing or perforating are secondary characteristics that do not preclude classification under this code.
What documentation is typically required for importing goods classified under HS 480840?
Standard documentation for importing goods under HS 480840 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and any preferential trade agreements being claimed, additional documentation such as specific declarations of conformity or phytosanitary certificates might be required. Always verify the specific import requirements with the customs authorities of the destination country.
Do Free Trade Agreements (FTAs) commonly affect the duty rates for HS code 480840?
Yes, Free Trade Agreements (FTAs) can significantly affect the duty rates for HS code 480840. For example, if the creped kraft paper originates from a country that has an FTA with the importing country (e.g., the USMCA for trade between the US, Mexico, and Canada, or the EU's FTAs with various partners), it may be eligible for a reduced or zero duty rate. To claim preferential treatment under an FTA, importers must typically provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the agreement. Consulting the specific FTA text is essential.