HS 481013 Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres
Quick Answer: Paper and paperboard of a kind used for writing, printing, or other graphic purposes, not containing more than 10% mechanically or chemi-mechanically processed fibers, enters the UK duty-free, the EU duty-free, and the US with a primary Most Favored Nation (MFN) rate of Free, though some subcategories may carry a 5% duty. This classification specifically excludes papers where a significant portion of the fiber content originates from mechanical pulping processes. Importers and customs brokers should consult specific national tariff schedules for precise duty rates and potential additional duties or taxes, as CustomTariffs aggregates this information. Careful classification is crucial to ensure compliance and avoid penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810130000 | 0.00 % | — | — |
| 4810130020 | 0.00 % | — | — |
| 4810130080 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810130000 | 0.00 % | — | — |
| 4810130020 | 0.00 % | — | — |
| 4810130080 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810137020 | — | — | ["kg"] |
| 481013 | — | — | — |
| 48101311 | Free | — | — |
| 4810131120 | — | — | ["kg","m²"] |
| 4810131140 | — | — | ["kg","m²"] |
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 481013 cover?
This subheading covers paper and paperboard, weighing less than 150 g/m², of a kind used for writing, printing, or other graphic purposes, which do not contain fibres obtained by a mechanical or chemi-mechanical process, or of which not more than 10% by weight of the total fibre content consists of such fibres. As per the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes uncoated papers and paperboards that are specifically manufactured for these graphic applications, excluding those with significant mechanical pulp content. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on specific product types within this classification.
What falls outside HS 481013?
The following products are excluded from HS 481013: paper and paperboard containing more than 10% by weight of fibres obtained by a mechanical or chemi-mechanical process, paper and paperboard for other uses (e.g., packaging, sanitary), and paper and paperboard weighing 150 g/m² or more. For instance, kraft paper used for bags, or paperboard for folding boxes, would be classified under different headings. Additionally, coated papers, even if used for printing, are generally classified under HS 481014 if they meet the weight criteria.
What are common classification mistakes for HS 481013?
A common error is misinterpreting the fibre content requirements. Importers may incorrectly classify paper containing a higher percentage of mechanical pulp than the 10% allowed under this subheading. Another mistake involves confusing this subheading with HS 481014, which covers coated paper and paperboard of a similar nature. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial, especially when distinguishing between coated and uncoated products.
How should importers classify products under HS 481013?
The correct procedure for classifying products under HS 481013 involves a multi-step process. Importers and customs brokers must first determine the product's intended use (writing, printing, or graphic purposes) and its weight per square meter (less than 150 g/m²). Crucially, they must ascertain the percentage of mechanical or chemi-mechanical fibres in the total fibre content. Reviewing product specifications, technical data sheets, and consulting official tariff databases like the USITC HTS or EU TARIC are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 481013?
A shipment of 10,000 sheets of uncoated, woodfree printing paper, each measuring 841mm x 1189mm (A0 size) and weighing 100 g/m², with a declared customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.025 = $125.00), plus a specific duty of $0.01 per kilogram. The total weight is 10,000 sheets * (0.841m * 1.189m) * 0.100 kg/m² = 999.96 kg. Thus, the specific duty is $999.96 kg * $0.01/kg = $9.99. The total duty is $125.00 + $9.99 = $134.99. This calculation is based on the MFN rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 481013?
Several free trade agreements may reduce the applicable duty rate for HS 481013, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim preference typically includes a USMCA-compliant Certificate of Origin or a self-certified origin statement for USMCA, and specific origin declarations for other agreements.
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FAQ
What are the typical import duty rates for HS code 481013 in major markets like the US, EU, and UK?
For HS code 481013, which covers paper and paperboard for writing, printing, or graphic purposes (excluding those with significant mechanical pulp content), import duty rates are generally low or zero in many major markets. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, the TARIC system often lists a 0.00% duty rate for this classification. Similarly, the UK Trade Tariff also typically shows a Free (0.00%) duty rate. It is crucial to verify the specific rate applicable at the time of import, as these can be subject to change and may differ based on the country of origin and any applicable trade agreements.
How is the 'not containing fibres obtained by a mechanical or chemi-mechanical process' criterion for HS 481013 assessed?
The classification under HS 481013 hinges on the fibre composition. Paper and paperboard are excluded if they contain fibres obtained by a mechanical or chemi-mechanical process, or if more than 10% by weight of the total fibre content consists of such fibres. This means that the paper must primarily be made from chemical pulp (like wood pulp treated to separate cellulose fibres chemically) or other non-mechanical fibre sources. Importers may need to obtain a declaration or technical specification from the manufacturer detailing the fibre content and the processes used to produce the pulp. The World Customs Organization (WCO) provides Explanatory Notes that clarify these technical aspects of paper production and classification.
What documentation is typically required when importing goods classified under HS 481013?
Standard import documentation for HS 481013 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to substantiate the classification and ensure compliance with the fibre content requirements, a manufacturer's declaration or certificate of origin detailing the paper's composition (specifically, the absence or low percentage of mechanical/chemi-mechanical pulp) is highly recommended. Depending on the importing country and the origin of the goods, additional certificates of origin might be necessary to claim preferential duty rates under trade agreements.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty calculation for HS 481013?
Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For example, if paper classified under HS 481013 is imported into the US from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA), and it meets the rules of origin, it may qualify for a Free (0.00%) duty rate, even if the MFN rate is not Free. Similarly, paper imported into the EU from countries with a Free Trade Agreement (FTA) with the EU might also benefit from preferential duty rates. To claim these benefits, importers must possess a valid certificate of origin issued by the exporter, confirming that the goods meet the specific rules of origin stipulated in the relevant trade agreement.
Can you provide an example of how import duty is calculated for HS 481013 if a duty rate were applicable?
While many countries offer duty-free entry for HS 481013, let's assume for illustrative purposes a hypothetical scenario where a 5% ad valorem duty rate applies. If an importer brings in 1,000 reams of paper, and each ream has a declared value of $10, the total value of the shipment would be 1,000 reams * $10/ream = $10,000. The import duty would then be calculated as 5% of the total value: 0.05 * $10,000 = $500. This $500 would be the calculated import duty. It's important to note that if the duty were based on quantity (e.g., per kilogram or per ton), the calculation would use that unit of measure and its corresponding rate.