HS 481014 In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
Quick Answer: Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state, enters the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 5% ad valorem. This specific sub-heading covers certain types of coated paper and paperboard cut to precise dimensions, often used for printing or packaging. Importers should verify the exact MFN duty rate applicable in the US based on the specific product characteristics and origin. According to CustomTariffs data, these rates are generally favorable across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810140000 | 0.00 % | — | — |
| 4810140020 | 0.00 % | — | — |
| 4810140080 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810140000 | 0.00 % | — | — |
| 4810140020 | 0.00 % | — | — |
| 4810140080 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810147020 | — | — | ["kg"] |
| 481014 | — | — | — |
| 48101411 | Free | — | — |
| 4810145000 | Free | — | ["kg"] |
| 4810146000 | Free | — | ["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 481014 cover?
This subheading covers paper and paperboard, coated on one or both sides (with inorganic pigments or other preparations), in sheets, where one side does not exceed 435 mm and the other side does not exceed 297 mm in the unfolded state. This specific dimensional criterion, as defined by the World Customs Organization's Harmonized System Nomenclature, distinguishes it from larger or differently sized papers. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically printing or writing papers, or papers for other technical uses, meeting these precise sheet dimensions.
What falls outside HS 481014?
The following products are excluded from HS 481014: paper and paperboard in rolls, paper and paperboard with dimensions exceeding the specified 435 mm by 297 mm in the unfolded state, and uncoated paper and paperboard. For instance, large format printing paper exceeding these dimensions, or paperboard used for packaging that is not coated according to the heading's specifications, would be classified elsewhere. Similarly, paper and paperboard that is not coated with inorganic pigments or other preparations, even if within the size limits, falls under different headings within Chapter 48.
What are common classification mistakes for HS 481014?
A common error is misinterpreting the dimensional requirements or the coating specifications. Importers may incorrectly classify paper that is coated with plastic or other organic materials under this subheading, when it should be classified under headings for plastic-coated articles. Furthermore, failing to verify the exact dimensions in the unfolded state, or assuming any coated paper within a general size range fits, can lead to misclassification. 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.
How should importers classify products under HS 481014?
The correct procedure for classifying products under HS 481014 involves a multi-step verification process. First, confirm that the product is paper or paperboard coated on one or both sides with inorganic pigments or other preparations. Second, meticulously measure the dimensions of the sheets in their unfolded state, ensuring one side does not exceed 435 mm and the other does not exceed 297 mm. Finally, consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm the specific subheading and any associated notes or exclusions before declaring the goods.
How is the duty calculated for products under HS 481014?
A shipment of 100 reams of coated printing paper, each ream containing 500 sheets measuring 420 mm x 297 mm, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value ($1,500 USD × 10% = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 481014.9000.
Which trade agreements reduce duties for HS 481014?
Several free trade agreements may reduce the applicable duty rate for HS 481014, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), the US may offer preferential rates, often Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 481014, and are there preferential rates available?
HS code 481014, covering 'Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other substance whereby the gloss is imparted, in rolls or rectangular (including square) sheets, of any size, the width of which exceeding 15 cm and length exceeding 36 cm, in the unfolded state: Printing paper and other paper, for use by the printing industry, in rolls or rectangular (including square) sheets, of any size, the width of which exceeding 15 cm and length exceeding 36 cm, in the unfolded state: Of a weight not exceeding 150 g/m²: Other: In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state', generally has low Most Favored Nation (MFN) duty rates. For instance, the U.S. MFN rate is 0.00%. Many preferential trade agreements also offer duty-free access. Importers should always verify the specific rates applicable to their country of origin and destination through official tariff databases like the USITC (for the U.S.), EU TARIC (for the EU), or the UK Trade Tariff, as rates can change and vary by trade partner.
What are the key classification criteria for HS code 481014, particularly regarding sheet dimensions?
The primary classification criteria for HS code 481014 are: 1. The paper or paperboard must be coated on one or both sides with kaolin or other inorganic substances, with no other gloss-imparting substance. 2. It must be in rolls or rectangular (including square) sheets. 3. For this specific subheading (481014), the paper must be in sheets where one side does not exceed 435 mm and the other side does not exceed 297 mm in the unfolded state. This precise dimensioning is critical for distinguishing it from other subheadings within 4810 that may have different size specifications or be in rolls.
What documentation is typically required for importing goods classified under HS code 481014?
Standard import documentation for goods under HS code 481014 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are being claimed under a trade agreement. Manufacturers' declarations or specifications confirming the paper's coating and weight (not exceeding 150 g/m²) might also be requested by customs authorities to verify correct classification. It is advisable to consult the specific import regulations of the destination country.
How are import duties calculated for HS code 481014, and can you provide an example?
Import duties are typically calculated based on the value of the goods (ad valorem) or by weight/quantity. For HS code 481014, the duty is often an ad valorem rate. For example, if the MFN duty rate is 0.00% and you import 10,000 sheets of paper with a declared customs value of $5,000 USD, the duty calculation would be: Duty = Customs Value × Duty Rate. In this case, $5,000 USD × 0.00% = $0.00 USD. If a specific country had a duty rate of, say, 3.5% ad valorem, the duty would be $5,000 USD × 3.5% = $175 USD. Always confirm the applicable duty rate and the basis of calculation (value, weight, etc.) with official tariff schedules.
Which common trade agreements might offer reduced or zero duty rates for HS code 481014?
Many trade agreements offer preferential duty rates, often including duty-free access, for goods classified under HS code 481014, provided the goods meet the rules of origin. Examples include the United States-Mexico-Canada Agreement (USMCA), various Free Trade Agreements (FTAs) the European Union has with third countries, and the UK's Global Tariff which incorporates preferences from its own trade deals. Importers should consult the specific trade agreement between the exporting and importing countries and ensure they have the necessary documentation, such as a certificate of origin, to claim these benefits.