HS 481022 Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process

Quick Answer: Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, enters the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN). This classification specifically covers papers like mechanical printing paper, often used for magazines and newspapers, where a significant portion of the pulp is derived from mechanical processes. Importers should note that while duty rates are currently favorable in these major markets, specific end-use or country of origin might trigger additional considerations or trade agreements. CustomTariffs aggregates this data for compliance professionals.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4810220000 0.00 % — —
4810220020 0.00 % — —
4810220080 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4810220000 0.00 % — —
4810220020 0.00 % — —
4810220080 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
4810227020 — — ["kg"]
4810225044 — — ["kg"]
481022 — — —
4810221000 Free — ["kg"]
48102250 Free — —

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?

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What products does HS 481022 cover?

This subheading covers paper and paperboard, weighing 150 g/m² or more, of the type used for writing, printing, or other graphic purposes, where more than 10% of the total fiber content is derived from mechanical or chemi-mechanical pulping processes. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes coated papers and paperboards that meet these fiber content and weight specifications, often used for high-quality printing applications. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, emphasizing the mechanical pulp content as a defining characteristic.

What falls outside HS 481022?

The following products are excluded from HS 481022: paper and paperboard with less than 10% mechanical or chemi-mechanical fiber content, paper and paperboard weighing less than 150 g/m², and those not intended for writing, printing, or graphic purposes. For instance, packaging paperboard, tissue paper, and paper primarily for industrial or technical uses, such as filter paper or electrical insulation paper, would be classified under different headings within Chapter 48. Papers with a significant proportion of chemical pulp and no mechanical pulp are also excluded.

What are common classification mistakes for HS 481022?

A common error is misinterpreting the fiber content requirement, particularly failing to accurately determine the percentage of mechanically or chemi-mechanically processed fibers. General Interpretative Rule 1 (GIR 1) for the Harmonized System mandates classification based on the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify coated papers under this subheading without verifying the underlying paper's fiber composition and weight, leading to misclassification and potential duty discrepancies.

How should importers classify products under HS 481022?

The correct procedure for classifying products under HS 481022 involves a multi-step analysis. First, confirm the intended use of the paper or paperboard is for writing, printing, or graphic purposes. Second, determine the total fiber content and precisely calculate the percentage derived from mechanical or chemi-mechanical processes, often requiring laboratory analysis or supplier documentation. Third, verify the basis weight, ensuring it is 150 g/m² or more. Finally, consult official tariff databases like the USITC HTS or EU TARIC for confirmation.

How is the duty calculated for products under HS 481022?

A shipment of 1,000 kilograms of coated printing paper, weighing 180 g/m² and with 30% mechanical pulp content, 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 ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 4810.22.00.

Which trade agreements reduce duties for HS 481022?

Several free trade agreements may reduce the applicable duty rate for HS 481022, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, often specifying that the goods meet the rules of origin.

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Which HS Codes Are Related?

HS 481013 HS 480261 HS 481031 HS 480254 HS 481032 HS 481092

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 481022 in major markets like the US, EU, and UK?

For HS code 481022, which covers 'Paper and paperboard, of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process', the duty rates are generally low or free. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, the TARIC system often shows a 0.00% duty rate for this classification. Similarly, the UK Trade Tariff typically lists a duty rate of Free for goods classified under this heading. Always verify the specific rate applicable to your country of import and the origin of the goods, as preferential agreements can further reduce or eliminate duties.

What specific criteria define paper and paperboard under HS 481022, particularly regarding fiber content?

The key classification criterion for HS 481022 is that the paper or paperboard must be intended for writing, printing, or other graphic purposes. Crucially, more than 10% of its total fiber content by weight must consist of fibers obtained through a mechanical or chemi-mechanical pulping process. Mechanical pulping (like groundwood) and chemi-mechanical pulping processes yield fibers that are generally shorter and contain more lignin than those from chemical pulping processes. This distinction is important for differentiating from papers primarily made from chemical pulp, which may fall under different HS codes.

How is the import duty for HS 481022 calculated, and can you provide an example?

The import duty for HS 481022 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the duty rate were 3.5% ad valorem (hypothetically, as this code often has 0% duties), and you imported paper valued at $10,000 USD, the duty calculation would be: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD (Import Duty). In many cases, as noted, the duty rate is 0.00%, resulting in $0 duty. It is essential to use the correct customs value, which usually includes the cost of the goods, insurance, and freight (CIF) up to the point of import, as per the importing country's valuation rules.

What documentation is typically required for importing goods classified under HS 481022?

Standard import documentation for HS 481022 generally includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the importing country and the specific nature of the paper (e.g., if it's coated or treated), additional documentation might be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations confirming compliance with environmental regulations or product standards. Always consult the customs authority of the importing country for a definitive list.

Do common trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS 481022?

Yes, common trade agreements can significantly impact duty rates for HS 481022. For goods originating from countries that are signatories to preferential trade agreements with the importing nation, the duty rates can be reduced to 0% or a lower preferential rate than the standard MFN rate. For example, goods originating from Canada or Mexico and meeting the rules of origin under the United States-Mexico-Canada Agreement (USMCA) would likely enter the US duty-free. Similarly, paper products originating from countries with Free Trade Agreements with the EU may benefit from reduced or eliminated duties. To claim these benefits, importers must typically provide a valid Certificate of Origin and ensure the goods meet all stipulated rules of origin. It is crucial to verify the specific provisions of each trade agreement and the origin of the goods.