HS 480920 Self-copy paper
Quick Answer: Carbon paper and similar types of copy paper, which are designed to produce a copy when pressure is applied, are classified under HS code 480920. This HS code covers self-copy paper, including carbon paper and other transfer papers. Imported self-copy paper enters the UK duty-free, the EU duty-free, and the US at rates of Free, 25%, and Free depending on the specific tariff line. Importers should consult the relevant jurisdiction's customs authority for the precise duty rate applicable to their specific product. According to CustomTariffs data, while the MFN rates are generally low or free in major markets, specific end-use or country of origin provisions may apply.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4809200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4809200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4809204000 | Free | — | ["kg"] |
| 480920 | — | — | — |
| 4809202000 | 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 480920 cover?
This subheading covers "Self-copy paper," also known as carbonless copy paper, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. This paper is designed to transfer marks made on its surface to subsequent sheets without the use of carbon paper. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTSUS) or the EU's TARIC database, typically describe it as paper coated on one or both sides with microencapsulated dyes or pigments that react with a developer to produce a copy. For instance, a typical set might consist of a top sheet coated with dye capsules and a bottom sheet coated with a developer.
What falls outside HS 480920?
The following products are excluded from HS 480920: plain paper, thermal paper (which uses heat to activate a chemical reaction), and paper with pre-printed forms that do not possess self-copying capabilities. Also excluded are carbon paper (HS 480990), which uses a separate carbon coating, and paper that has been treated for other specialized purposes, such as photographic paper or paper for fax machines, unless it also inherently possesses self-copying properties. For example, standard printer paper or paper for thermal receipt printers would not be classified here.
What are common classification mistakes for HS 480920?
A common error is misclassifying thermal paper or standard carbon paper under HS 480920. Thermal paper, which reacts to heat, is typically classified under HS 4811.90. Standard carbon paper, which has a dry ink coating, falls under HS 4809.10. Importers must carefully examine the paper's functional mechanism for image transfer. According to General Rule of Interpretation (GRI) 3(b), if goods are classifiable under two or more headings or subheadings, the classification should be determined by the essential character of the goods, which in this case is the self-copying technology.
How should importers classify products under HS 480920?
The correct procedure for classifying products under HS 480920 involves a thorough examination of the product's composition and intended function. Importers and customs brokers should verify that the paper is indeed self-copying, meaning it utilizes microencapsulated dyes and developers to create copies without external carbon. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the World Customs Organization (WCO) are crucial steps. Obtaining a manufacturer's technical data sheet detailing the paper's properties is highly recommended.
How is the duty calculated for products under HS 480920?
A ream of 500 sheets of self-copy paper, weighing 2.5 kg and declared at a customs value of $15.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value ($15.00 × 0.05 = $0.75). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTSUS) for subheading 4809.20.0000. Note that specific weights or quantities might also be subject to specific duties in some jurisdictions.
Which trade agreements reduce duties for HS 480920?
Several free trade agreements may reduce the applicable duty rate for HS 480920, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating self-copy paper from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific criteria is required. Additionally, preferential rates may be available for goods originating from countries benefiting from the Generalized System of Preferences (GSP) in various importing nations, often requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 480920 (Self-copy paper) in major markets like the US, EU, and UK?
Import duty rates for HS code 480920, 'Carbon paper, self-copy paper and other copying or transfer papers', vary by country. In the United States, the Most Favored Nation (MFN) duty rate is 0.00% ad valorem. In the European Union, under the TARIC system, the rate is also 0.00% ad valorem. The United Kingdom's Trade Tariff lists a duty rate of Free for this classification. It is crucial to verify specific rates based on the country of origin and any applicable trade agreements.
How is self-copy paper (HS 480920) classified? What are the key criteria to ensure correct classification?
HS code 480920 covers 'Carbon paper, self-copy paper and other copying or transfer papers'. The key classification criterion is the paper's ability to reproduce text or images without the use of a typewriter or printing press, typically through chemical reactions or pressure. Self-copy paper (also known as carbonless copy paper or NCR paper) is characterized by microencapsulated dye or ink on one side, which ruptures upon pressure (e.g., from writing or typing) to transfer the image to a receiving sheet. Importers must ensure the product's functional characteristics align with this definition to avoid misclassification.
What documentation is typically required for importing self-copy paper under HS code 480920?
Standard documentation for importing self-copy paper (HS 480920) includes a commercial invoice, packing list, and bill of lading or air waybill. A certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. Depending on the importing country's regulations, specific product information or safety data sheets might be requested, though typically not for standard paper products unless specific chemical treatments are involved. Customs brokers should always confirm the latest requirements with the importing country's customs authority.
How is the import duty for self-copy paper calculated, and can you provide an example for a shipment to the US?
The duty for self-copy paper (HS 480920) is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For instance, if importing 1,000 reams of self-copy paper into the United States, and each ream has a declared value of $5.00, the total value of the shipment is $5,000. Since the MFN duty rate for HS 480920 in the US is 0.00% ad valorem, the calculation would be: 0.00% of $5,000 = $0.00. Therefore, no import duty would be payable on this shipment to the US under the MFN tariff.
Do trade agreements, such as the USMCA or EU free trade agreements, offer preferential duty rates for self-copy paper (HS 480920)?
Yes, trade agreements can significantly impact duty rates for self-copy paper (HS 480920). For example, if the paper originates from a country that is party to a free trade agreement with the importing country (e.g., USMCA for imports into the US, or various FTAs for imports into the EU), it may qualify for preferential duty rates, often resulting in a 0.00% duty rate even if the MFN rate is higher. To claim preferential treatment, importers must ensure the goods meet the rules of origin specified in the relevant trade agreement and possess the required proof of origin, such as a certificate of origin or origin declaration.