HS 481320 In rolls of a width not exceeding 5 cm
Quick Answer: Cigarette paper imported under HS 481320 enters the UK at 0.00% and the EU at 0.00%. In the United States, this classification faces a more complex tariff structure, with rates ranging from Free to 60% ad valorem, depending on specific circumstances and potential trade agreements. This HS code specifically covers cigarette paper presented in rolls with a width not exceeding 5 centimeters. Importers and customs brokers should carefully verify the applicable US duty rate, as significant variations exist. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4813200000 | 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 481320 cover?
This subheading covers cigarette paper, in rolls of a width not exceeding 5 cm, as defined by the World Customs Organization's Harmonized System Nomenclature. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category specifically pertains to paper designed for rolling cigarettes, presented in narrow rolls. This excludes wider rolls or sheets of cigarette paper, which would fall under different subheadings.
What falls outside HS 481320?
The following products are excluded from HS 481320: cigarette paper in rolls exceeding 5 cm in width, cigarette paper in sheets, and other types of paper such as blotting paper, filter paper, or paper for packaging. For instance, paper for making cigarette filters, even if presented in rolls, would be classified elsewhere, typically under headings related to filter materials or other specialized papers, not cigarette paper itself.
What are common classification mistakes for HS 481320?
A common error is misinterpreting the width specification. Importers may mistakenly classify cigarette paper in rolls wider than 5 cm under this subheading, when it should be classified under HS 4813.90. Another mistake involves confusing cigarette paper with other fine papers; General Rule of Interpretation (GRI) 1 dictates that classification is determined by the terms of the heading and any relative section or chapter notes, emphasizing the specific nature of cigarette paper.
How should importers classify products under HS 481320?
The correct procedure for classifying products under HS 481320 involves verifying the product's exact presentation. Importers and customs brokers must confirm that the cigarette paper is indeed in rolls and that the width of these rolls does not exceed 5 cm. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the product's specifications against the descriptive text of heading 4813 and subheading 4813.20 is crucial for accurate classification.
How is the duty calculated for products under HS 481320?
A 100-gram pack of cigarette paper in rolls not exceeding 5 cm in width, declared at a customs value of $5.00 USD, would attract a US duty of $0.25. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value: 5% of $5.00 = $0.25. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 481320?
Several free trade agreements may reduce the applicable duty rate for HS 481320, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cigarette paper from Canada or Mexico may be eligible for a preferential rate of Free. To claim this preference, a valid USMCA Certificate of Origin is typically required. Other agreements might offer reduced rates for specific countries, but USMCA is a prominent example for North American trade.
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FAQ
What are the typical import duty rates for HS code 481320 (cigarette paper in rolls not exceeding 5 cm)?
The import duty rates for HS code 481320 vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is Free. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff also provide specific rates applicable to imports into those regions. Always consult the official tariff schedule of the importing country for the most accurate and up-to-date duty information. Some countries may also apply excise duties or taxes in addition to customs duties.
How is the classification of cigarette paper under HS 481320 determined, specifically the 'rolls of a width not exceeding 5 cm' criterion?
The key criterion for classifying cigarette paper under HS code 481320 is its presentation. The paper must be in rolls, and the width of these rolls must not exceed 5 centimeters (cm). If the cigarette paper is presented in sheets or in rolls wider than 5 cm, it would be classified under a different HS code, likely within heading 48.13 but a different subheading. Importers and customs brokers must verify the dimensions of the product as presented to ensure correct classification.
What documentation is typically required for importing cigarette paper classified under HS 481320?
Standard import documentation for HS 481320 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 to claim preferential duty rates under trade agreements. Some jurisdictions may also require specific declarations regarding the product's composition or intended use, especially if excise taxes are applicable. It is crucial to check the specific import requirements of the destination country.
How is the import duty for HS 481320 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 HS 481320, if a country applies a 5% ad valorem duty and the customs value of the imported cigarette paper (in rolls not exceeding 5 cm width) is $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.05 (Duty Rate) = $500. If a specific duty rate applies, for instance, $0.10 per kilogram, the duty would be calculated based on the net weight of the imported goods.
Do any major trade agreements offer preferential duty rates for HS code 481320?
Yes, trade agreements can significantly impact duty rates for HS code 481320. For instance, if the United States has a Free Trade Agreement (FTA) with the exporting country, and the cigarette paper meets the rules of origin requirements under that FTA, it could be imported duty-free even if the general MFN rate were not Free. Similarly, agreements like the EU's Economic Partnership Agreements (EPAs) or its agreements with neighboring countries can provide preferential access. Importers should always investigate applicable FTAs and ensure they have the necessary proof of origin documentation to benefit from reduced or eliminated duties.