HS 481031 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes
Quick Answer: Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, imported under HS 481031 enters the UK at 0.00%, the EU at 0.00%, and the US with a range of rates, notably free for many classifications. This HS code specifically covers kraft paper and paperboard that is not intended for graphic applications, such as for packaging, wrapping, or industrial uses. Importers should note the varying US tariff rates, which can include significant ad valorem duties for certain types of kraft paperboard. According to CustomTariffs data, understanding these specific subheadings is crucial for accurate declaration and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4810310000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 481031 | — | — | — |
| 4810311080 | — | — | ["kg"] |
| 4810316500 | Free | — | ["kg"] |
| 48103110 | Free | — | — |
| 4810311020 | — | — | ["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 481031 cover?
This subheading covers kraft paper and paperboard, other than that specifically intended for writing, printing, or other graphic purposes, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes, but is not limited to, kraft paperboard used for packaging, sacks, and other industrial applications where printability is not the primary function. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm that the key differentiator is the intended end-use, excluding paper designed for visual communication.
What falls outside HS 481031?
The following products are excluded from HS 481031: paper and paperboard of a kind used for writing, printing, or other graphic purposes, such as uncoated printing paper (HS 4802), coated printing paper (HS 481019), and paper for labels or tickets (often classified under other specific subheadings within Chapter 48). Also excluded are paper and paperboard that are significantly further processed beyond the scope of heading 4810, such as corrugated paperboard with fluting (HS 4819).
What are common classification mistakes for HS 481031?
A common error is misinterpreting the "other than that of a kind used for writing, printing or other graphic purposes" exclusion. Importers may mistakenly classify paper intended for simple markings or basic industrial printing as falling under 481031, when it should be classified under a more specific subheading for graphic papers if its primary purpose is visual communication. Adherence to General Interpretative Rule 1 and 3 is crucial, ensuring the most specific heading and subheading are applied based on the product's essential character and intended use.
How should importers classify products under HS 481031?
The correct procedure for classifying products under HS 481031 involves a thorough examination of the product's physical characteristics and intended application. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff) and the WCO HS Explanatory Notes. Key considerations include the paper's composition (kraft paper/paperboard), its surface treatment (or lack thereof for graphic purposes), and its primary end-use, ensuring it is not primarily for writing or printing.
How is the duty calculated for products under HS 481031?
A shipment of 1,000 kilograms of unbleached kraft paperboard for sacks, declared at a customs value of $1,500 USD, would attract a US duty of $15.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 1.0% ad valorem, applied to the declared value ($1,500 USD × 1.0% = $15.00). Some jurisdictions may also apply a specific duty based on weight, but for this example, the ad valorem rate is demonstrated.
Which trade agreements reduce duties for HS 481031?
Several free trade agreements may reduce the applicable duty rate for HS 481031, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating paper and paperboard from Canada or Mexico can enter the US duty-free. Documentation required to claim this preference typically includes a USMCA certification of origin. Other agreements, such as those with developing countries under the Generalized System of Preferences (GSP), may also offer reduced or duty-free entry, often requiring a Form A certificate of origin.
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FAQ
What are the typical import duty rates for HS code 481031, and how can preferential rates be accessed?
The Most Favored Nation (MFN) duty rate for HS code 481031, covering kraft paper and paperboard (other than for writing, printing, or graphic purposes), is often 0.00% under the US tariff schedule. However, rates can vary by country. For instance, the EU's TARIC system may show different rates depending on the origin. To access preferential rates, importers must provide proof of origin and meet the requirements of applicable Free Trade Agreements (FTAs). For example, if a shipment originates from a country with an FTA with the importing nation, a reduced or zero duty rate might apply, but a valid Certificate of Origin is typically required.
What specific criteria distinguish kraft paper and paperboard under HS 481031 from paper used for writing or printing?
HS code 481031 specifically covers kraft paper and paperboard that are not intended for writing, printing, or other graphic purposes. This distinction is based on the paper's surface treatment, finish, and intended end-use. Papers classified under this code are typically characterized by their strength and durability, often used for packaging, bags, or industrial applications. They generally lack the smooth, uniform surface, brightness, and ink-receptive properties required for high-quality printing or writing. Importers should consult the Explanatory Notes of the Harmonized System (WCO) and national tariff schedules for detailed guidance on distinguishing features.
What documentation is typically required when importing goods classified under HS 481031?
Standard documentation for importing goods under HS code 481031 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 necessary to claim preferential duty rates under trade agreements. Some jurisdictions may also require specific declarations regarding the paper's composition or manufacturing process to ensure compliance with environmental or trade regulations. It is advisable for importers and customs brokers to verify the exact requirements with the customs authority of the destination country.
How is the import duty for HS 481031 calculated, and can you provide an example?
The calculation of import duty for HS code 481031 depends on the specific duty rate applied by the importing country. Duties can be ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For example, if the MFN duty rate for HS 481031 is 3.5% ad valorem and an importer brings in kraft paper valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350 USD. If a specific duty rate were applicable, such as $0.05 per kilogram, and the shipment weighed 500 kg, the duty would be: 500 kg × $0.05/kg = $25 USD. Always refer to the official tariff schedule for the precise rate and basis of calculation.
Which major trade agreements commonly affect the duty rates for HS code 481031, and what are the implications for importers?
Trade agreements such as the United States-Mexico-Canada Agreement (USMCA), the EU's network of FTAs, and the UK's various trade deals can significantly impact duty rates for HS code 481031. For example, under USMCA, qualifying kraft paper and paperboard originating from Canada or Mexico may enter the US duty-free. Importers seeking to benefit from these agreements must ensure their goods meet the rules of origin stipulated in the respective trade agreement and be prepared to provide a valid Certificate of Origin. This can lead to substantial cost savings compared to paying the standard MFN duty rate.