HS 482010 Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
Quick Answer: Paper stationery items such as registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, and diaries imported under HS 482010 enter the UK duty-free, the EU duty-free, and the US duty-free under the Most Favored Nation (MFN) rate. This classification encompasses a broad range of bound or stapled paper products designed for writing or record-keeping. Importers and customs brokers should note that while the primary duty rates are currently zero in these major markets, specific end-use or origin-based preferential programs could introduce variations. According to CustomTariffs data, vigilance regarding potential future tariff adjustments or non-tariff barriers remains prudent for these commonly traded goods.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820100000 | — | — | — |
| 4820101000 | 0.00 % | — | — |
| 4820103000 | 0.00 % | — | — |
| 4820105000 | 0.00 % | — | — |
| 4820109000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820105000 | 0.00 % | — | — |
| 4820100000 | 0.00 % | — | — |
| 4820101000 | 0.00 % | — | — |
| 4820103000 | 0.00 % | — | — |
| 4820109000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820102060 | — | — | ["No."] |
| 482010 | — | — | — |
| 48201020 | Free | — | — |
| 4820102020 | — | — | ["No."] |
| 4820102030 | — | — | ["No."] |
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 to Classify This HS Code?
What products does HS 482010 cover?
This subheading covers registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, and similar articles, all of which are primarily made of paper or paperboard. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, these items are characterized by their ruled, blank, or partially printed formats intended for writing or recording information, and are typically bound or stapled.
What falls outside HS 482010?
The following products are excluded from HS 482010: paper or paperboard that is not specifically prepared for use as registers, account books, or similar items, such as plain rolls of paper for adding machines or plain sheets of paper not bound or prepared for writing. Also excluded are items that are primarily for other purposes, like albums for stamps or photographs (HS 482050), or stationery sets that include items beyond the scope of this subheading, such as pens or rulers, which would be classified based on their predominant component or as part of a composite good under General Rule of Interpretation 1.
What are common classification mistakes for HS 482010?
A common error is misclassifying printed books, brochures, or leaflets that are primarily for informational or artistic content rather than for recording information, which would fall under Chapter 49. Another mistake involves classifying blank paper rolls for printers or fax machines under this subheading; these are typically classified under HS 4809 or 4811 depending on their specific characteristics. Adherence to General Rule of Interpretation 3(b) for composite goods and General Rule of Interpretation 6 for subheadings is crucial.
How should importers classify products under HS 482010?
The correct procedure for classifying products under HS 482010 involves a thorough examination of the product's primary function and composition. Importers and customs brokers should verify that the item is indeed a register, account book, notebook, diary, or similar article made predominantly of paper or paperboard, intended for writing or recording. 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 4820 is essential to confirm the correct classification and avoid discrepancies.
How is the duty calculated for products under HS 482010?
A shipment of 1,000 "A4 Ruled Notebooks" weighing 500 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $2,500 USD = $125.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 482010?
Several free trade agreements may reduce the applicable duty rate for HS 482010, including the United States-Mexico-Canada Agreement (USMCA), where notebooks originating from Canada or Mexico may be dutiable at Free. Additionally, under the Generalized System of Preferences (GSP), eligible developing countries may receive a preferential rate of Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 482010 (Registers, account books, notebooks, etc.)?
The Most Favored Nation (MFN) duty rate for goods classified under HS code 482010 is generally 0.00% ad valorem in the United States. However, rates can vary significantly based on the country of origin and applicable trade agreements. For instance, goods from countries with preferential trade agreements with the U.S. may enter duty-free. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) for the specific rate applicable to your import, considering the origin of the goods. The USITC provides this information.
How is the import duty for HS code 482010 calculated? Can you provide an example?
Import duty for HS code 482010 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 0.00% and you import 1,000 notebooks valued at $2 each, the total value is $2,000. The duty calculation would be: 0.00% of $2,000 = $0.00. If, hypothetically, a specific country had a 5% duty rate, the duty would be 5% of $2,000 = $100. Always verify the exact rate and calculation basis (ad valorem, specific, or compound) with the HTSUS or relevant tariff database.
What are the key classification criteria for HS code 482010?
HS code 482010 covers registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, and similar articles, primarily made of paper or paperboard. The key criteria for classification include the material (predominantly paper/paperboard), the format (bound or similarly assembled sheets), and the intended use (recording, writing, or communication). Articles that are primarily for decorative purposes, or which have significant non-paper components that give them their essential character, may fall under different headings. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance.
Are there specific documentation requirements for importing goods under HS code 482010?
While HS code 482010 itself doesn't typically trigger unique documentation beyond standard import requirements, importers and customs brokers must ensure accurate documentation. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. A Certificate of Origin may be required to claim preferential duty rates under trade agreements. It is also essential to ensure the goods comply with any product safety or labeling regulations in the importing country. Always check with the customs authority of the destination country for specific requirements.
How do trade agreements, such as USMCA or EU trade deals, affect duty rates for HS code 482010?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 482010. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying goods of North American origin may be eligible for duty-free entry into the U.S., Mexico, or Canada. Similarly, the European Union has numerous trade agreements that can provide preferential treatment for paper products originating from partner countries. To benefit from these agreements, importers must ensure the goods meet the rules of origin specified in the respective trade agreement and possess the necessary proof of origin documentation. Consult the specific trade agreement text and the relevant customs authority's guidance for details.