HS 481620 Self-copy paper

Import duty rates for HS code 481620, 'Carbon paper, self-copy paper and other copying or transfer papers', vary by country. For example, under the US Most Favored Nation (MFN) tariff schedule, the rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for most origins, though specific trade agreements or anti-dumping measures could apply. The UK Trade Tariff generally lists a rate of 0.00% for goods originating from countries with which the UK has a Free Trade Agreement, and a higher rate for others. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.

HS code 481620 covers 'Carbon paper, self-copy paper and other copying or transfer papers'. The key classification criterion is the paper's ability to produce a copy without the use of carbon. Self-copy paper, also known as carbonless copy paper, typically consists of two types of paper. The back of the top sheet is coated with microencapsulated dye or ink, and the front of the sheet below is coated with a developer chemical. When pressure is applied (e.g., by writing), the microcapsules rupture, releasing the dye, which then reacts with the developer to form an image. Papers that do not possess this inherent copying capability, such as standard printing paper or carbon paper (which uses a wax-based ink coating), would not be classified under this specific subheading.

Standard import documentation for HS 481620 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. 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. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs authorities to verify the classification and composition of the self-copy paper.

The calculation of import duty depends on the specific duty rate applied by the importing country. Duties can be ad valorem (a percentage of the value of the goods), specific (a fixed amount per unit of quantity), or a combination. For HS 481620, many countries apply a 0.00% ad valorem duty. If, hypothetically, a country applied a 3.5% ad valorem duty on self-copy paper valued at $10,000 USD, the duty calculation would be: Duty = Value of Goods × Duty Rate. In this example: Duty = $10,000 USD × 3.5% = $350 USD. If a specific duty were applied, for instance, $0.10 per kilogram, and the shipment weighed 500 kg, the duty would be: Duty = 500 kg × $0.10/kg = $50 USD. Always verify the applicable duty rate and its basis (ad valorem, specific, etc.) with the customs authority or a licensed customs broker.

Yes, common trade agreements can significantly affect duty rates for HS code 481620. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying self-copy paper originating from Canada or Mexico may be eligible for duty-free entry into the United States. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, which can reduce or eliminate duties on goods classified under 481620 when imported into the EU. To benefit from preferential rates, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin.