HS 481310 In the form of booklets or tubes
Quick Answer: Cigarette paper imported under HS 481310 enters the UK at 0.00%, the EU at 0.00%, and the US at a duty-free MFN rate, though some specific US entries may face a 60% duty. This Harmonized System code specifically covers cigarette paper presented in the form of booklets or tubes, designed for rolling cigarettes. Importers should be aware of the significant duty disparity in the US market. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations and compliance. Exporters should verify the specific US tariff treatment applicable to their product's presentation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813100000 | 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 481310 cover?
This subheading covers cigarette paper, whether or not cut to size, presented in the form of booklets or tubes. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to paper specifically designed for rolling cigarettes, packaged in small, foldable booklets or pre-formed tubes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the presentation format as the primary distinguishing factor for this specific code.
What falls outside HS 481310?
The following products are excluded from HS 481310: cigarette paper not in booklet or tube form, such as rolls or sheets of a larger size, which would fall under HS 481320 or 481390 respectively. Also excluded are papers for other uses, such as filter paper, blotting paper, or paper for packaging tobacco, as these have distinct HS classifications. For instance, plain paper for general printing, even if cut into small sizes, would not be classified here.
What are common classification mistakes for HS 481310?
A common error is misclassifying cigarette paper that is not presented in booklets or tubes. For example, bulk rolls of cigarette paper, even if intended for eventual conversion into booklets, should be classified under HS 481320. Conversely, pre-rolled cones or tubes made from cigarette paper but incorporating additional filtering material might require classification under a more specific subheading or even a different heading, depending on the dominant characteristic as per General Rule of Interpretation (GRI) 3.
How should importers classify products under HS 481310?
The correct procedure for classifying products under HS 481310 involves first confirming that the product is indeed cigarette paper. Subsequently, the importer or customs broker must verify its presentation; it must be in the form of small, foldable booklets or pre-formed tubes. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for Heading 4813 is crucial for accurate determination.
How is the duty calculated for products under HS 481310?
A shipment of 1,000 booklets of cigarette paper, each containing 50 sheets, declared at a customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is: 5.0% × $200 USD = $10.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 481310?
Several free trade agreements may reduce the applicable duty rate for HS 481310, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer preferential rates, potentially reducing duties to Free. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 481310 (Cigarette paper in booklets or tubes)?
Import duty rates for HS code 481310 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff should be consulted for specific rates applicable to those regions. It is crucial to check the specific tariff schedule of the importing country at the time of importation.
What specific criteria define cigarette paper for classification under HS code 481310?
HS code 481310 covers cigarette paper presented in the form of booklets or tubes. The key classification criteria are the form of presentation and the intended use. The paper must be specifically manufactured for rolling cigarettes and be provided in small folded booklets (like those found in cigarette packs) or in pre-formed tubes. Paper not meeting these presentation requirements, even if intended for cigarette use, may fall under different HS codes, such as 4802 for uncoated paper or 481390 for other forms of cigarette paper.
How is the import duty for HS code 481310 calculated, and can you provide an example?
The calculation of import duty depends on the specific duty rate applied by the importing country. Duty rates can be ad valorem (a percentage of the value of the goods) or specific (a fixed amount per unit of quantity). For instance, if a country applies a 5% ad valorem duty rate to HS 481310 and the declared value of a shipment of cigarette paper booklets is $10,000 USD, the duty would be calculated as: 5% of $10,000 USD = $500 USD. If the duty were specific, for example, $0.10 per kilogram, the duty would be calculated based on the net weight of the shipment.
Are there any preferential duty rates or trade agreements that commonly affect imports of HS code 481310?
Yes, preferential duty rates can significantly affect imports under HS code 481310. For example, goods imported into the United States from countries with which the U.S. has a Free Trade Agreement (FTA) may benefit from reduced or eliminated duties, provided they meet the rules of origin. Similarly, within the European Union, goods traded between member states are generally duty-free. Importers and customs brokers must verify if the country of origin of the goods qualifies for preferential treatment under any applicable trade agreements and ensure all necessary documentation, such as Certificates of Origin, is provided.
What documentation is typically required for customs clearance of goods classified under HS code 481310?
Standard documentation for customs clearance of HS code 481310 includes a commercial invoice detailing the value, quantity, and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country and any applicable trade agreements, a Certificate of Origin may be required to claim preferential duty rates. Some jurisdictions may also require specific declarations related to the product's composition or intended use, especially if there are excise duties or specific regulations applicable to tobacco-related products. Always consult the customs authority of the importing country for a definitive list of required documents.