HS 481910 Cartons, boxes and cases, of corrugated paper or paperboard
Quick Answer: Cartons, boxes, and cases, of corrugated paper or paperboard, imported under HS 481910 enter the UK at 0.00%, the EU at 0.00%, and the US at 35% or Free depending on the specific tariff line. This HS code encompasses packaging containers specifically manufactured from corrugated paper or paperboard, commonly used for shipping and storage. Importers should be aware of the significant duty rate disparity in the US, necessitating careful verification of the applicable sub-heading. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4819100020 | — | — | ["kg"] |
| 4819100040 | — | — | ["kg"] |
| 48191000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 481910 cover?
This subheading covers cartons, boxes, and cases specifically manufactured from corrugated paper or paperboard. According to the World Customs Organization's Harmonized System Nomenclature, this includes folding cartons, rigid boxes, and shipping containers designed for the packaging and transport of goods. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the material (corrugated paper or paperboard) and the form (cartons, boxes, cases), regardless of whether they are printed or assembled.
What falls outside HS 481910?
The following products are excluded from HS 481910: packaging made from other paper or paperboard materials, such as solid cardboard or kraft paper, which would fall under different subheadings within heading 4819. Additionally, containers made from plastics, wood, or metal, even if used for similar packaging purposes, are classified elsewhere. Items like paper bags (HS 481920) or other paper/paperboard containers not specifically designed as cartons, boxes, or cases are also excluded.
What are common classification mistakes for HS 481910?
A common error is misclassifying packaging made from paperboard that is not corrugated. General Interpretive Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If packaging is made from solid paperboard, it would not meet the "corrugated paper or paperboard" requirement of 481910 and should be classified under a different subheading within 4819, such as 481920 for folding cartons of paper or paperboard.
How should importers classify products under HS 481910?
The correct procedure for classifying products under HS 481910 involves a thorough examination of the product's material composition and construction. Importers and customs brokers must verify that the packaging is indeed made from corrugated paper or paperboard. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the specific notes and definitions for heading 4819 is crucial for accurate classification.
How is the duty calculated for products under HS 481910?
A shipment of 1,000 corrugated cardboard boxes for electronics, weighing 50 kg in total and 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 ($200 USD × 0.05 = $10.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 481910.
Which trade agreements reduce duties for HS 481910?
Several free trade agreements may reduce the applicable duty rate for HS 481910, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Mexico and Canada can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or duty-free treatment, typically requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 481910 (cartons, boxes, and cases of corrugated paper or paperboard)?
Import duty rates for HS code 481910 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, the TARIC system often shows a rate of 0.00% for many origins, but this can be subject to specific trade agreements or anti-dumping duties. The UK Trade Tariff also lists a general duty rate of 0.00% for goods from most countries. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate, as preferential rates under Free Trade Agreements (FTAs) may also apply.
What specific criteria determine if a product falls under HS code 481910?
HS code 481910 covers cartons, boxes, and cases specifically made of corrugated paper or paperboard. The key classification criteria are the material (corrugated paper or paperboard) and the form (manufactured into containers such as cartons, boxes, or cases). This excludes items made from solid paperboard or other materials, or those not shaped into final packaging containers. The World Customs Organization (WCO) Explanatory Notes provide further guidance on the interpretation of 'corrugated paper or paperboard' and the types of finished articles covered.
What documentation is typically required for importing goods classified under HS 481910?
Standard import documentation for HS 481910 typically 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. Importers should also ensure that the goods meet any specific labeling or marking requirements of the destination country. For corrugated paper products, compliance with any environmental regulations or material sourcing certifications might also be relevant.
How is the import duty calculated for HS 481910, and can you provide an example?
The calculation of import duty depends on the duty rate applied by the importing country. If the duty is an ad valorem rate (a percentage of the value), the calculation is straightforward. For example, if the duty rate for HS 481910 in a specific country is 3.5% ad valorem, and the customs value of a shipment of 1,000 boxes is $500, the duty would be calculated as follows: $500 (customs value) × 0.035 (duty rate) = $17.50. Some countries may also apply specific duties based on weight or quantity, or a combination of ad valorem and specific duties. Always verify the basis of duty calculation with the official tariff schedule.
Which common trade agreements might offer preferential duty rates for HS code 481910?
Many trade agreements can provide preferential duty rates for HS code 481910. For instance, goods originating from countries that are part of the European Union's network of Free Trade Agreements (FTAs) with third countries may benefit from reduced or zero duties when imported into the EU, as reflected in the TARIC system. Similarly, the United States has FTAs with countries like Canada and Mexico (USMCA), Australia, and others, which often include provisions for duty-free or reduced-duty treatment for goods like paperboard packaging. The UK also has numerous FTAs post-Brexit. To determine eligibility for preferential rates, importers must possess a valid certificate of origin and ensure the goods meet the rules of origin stipulated in the relevant trade agreement.