HS 482020 Exercise books
Quick Answer: Exercise books imported under HS 482020 enter the UK and EU duty-free, while the United States applies a duty rate of Free under the Most Favored Nation (MFN) tariff, with a potential 25% rate for certain origins. This HS code specifically covers exercise books, including those with covers, that are bound and contain blank pages for writing. Significant trade considerations include verifying the specific US tariff rate applicable to the country of origin, as the 25% rate can apply. CustomTariffs aggregates this data, providing crucial information for accurate declarations and duty calculations for importers and customs brokers.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820200000 | Free | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 482020 cover?
This subheading covers exercise books, namely, books for writing or drawing, with a cover, and containing blank pages. 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's TARIC, this category includes items such as notebooks, jotters, and sketchpads, provided they are primarily intended for the aforementioned purposes and are bound or otherwise assembled. The key characteristic is the presence of blank pages for the user's inscription.
What falls outside HS 482020?
The following products are excluded from HS 482020: printed books, newspapers, periodicals and other printed publications, even if they contain blank pages for notes, such as diaries or address books with pre-printed content. Also excluded are loose-leaf binders or folders without blank pages, albums for stamps or photographs, and paper pads or blocks not bound into book form. Items primarily designed for specific professional uses, like technical drawing pads, may also fall under different headings if their primary function is not general writing or drawing.
What are common classification mistakes for HS 482020?
A common error is misclassifying printed diaries or address books as exercise books. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets, classification is determined by the component that gives them their essential character. If a diary has a significant amount of pre-printed content, it is not considered an exercise book. Another mistake is classifying unbound paper pads or stacks of paper intended for printing as exercise books, which are typically bound or stapled and intended for direct user inscription.
How should importers classify products under HS 482020?
The correct procedure for classifying products under HS 482020 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the item is a book with a cover, predominantly consisting of blank pages intended for writing or drawing. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the specific chapter and heading notes for Chapter 48 is crucial. If uncertainty remains, seeking a binding ruling from customs authorities is recommended.
How is the duty calculated for products under HS 482020?
A pack of 10 spiral-bound notebooks, each containing 100 blank pages and declared at a customs value of $15.00 USD, would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared customs value ($15.00 × 0.05 = $0.75). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for HS code 482020.9000.
Which trade agreements reduce duties for HS 482020?
Several free trade agreements may reduce the applicable duty rate for HS 482020, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, often Free, for eligible goods from developing countries such as Vietnam. 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 jurisdiction.
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FAQ
What are the typical import duty rates for HS code 482020 (Exercise books)?
Import duty rates for HS code 482020, covering exercise books, vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00% ad valorem. In the European Union, under the TARIC system, the rate is also often 0.00% for most origins. The UK Trade Tariff also lists a 0.00% duty rate for goods originating from most countries. However, specific preferential agreements or trade disputes could lead to different rates. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date information.
How is the duty for exercise books (HS 482020) calculated, and can you provide an example?
The duty for exercise books under HS 482020 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 3.5% and you import exercise books valued at $10,000, the duty would be $10,000 \times 3.5% = $350. If a specific duty (e.g., per unit) also applies, the calculation would involve both the value and the quantity. Always verify the specific duty calculation method (ad valorem, specific, or compound) in the destination country's tariff.
What are the classification criteria for exercise books under HS code 482020?
HS code 482020 specifically covers 'Exercise books'. This includes notebooks, account books, and similar items, which are typically bound and contain ruled, blank, or graph-lined paper. Key criteria for classification are the binding method (e.g., stapled, sewn, glued) and the presence of ruling or lines on the paper for writing or drawing. Items that are primarily for printing or other purposes, or that lack the characteristic binding of an exercise book, may fall under different HS codes.
What documentation is typically required when importing exercise books under HS code 482020?
When importing exercise books (HS 482020), standard customs documentation is usually required. 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. Depending on the importing country and the origin of the goods, a certificate of origin might be necessary to claim preferential duty rates under trade agreements. It is also advisable to have product specifications or samples available in case customs authorities require further verification of classification.
Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS 482020 (Exercise books)?
Yes, trade agreements can significantly affect duty rates for exercise books (HS 482020). For example, under the United States-Mexico-Canada Agreement (USMCA), exercise books originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that can reduce or eliminate duties on goods like exercise books. Importers must ensure they have the correct documentation, such as a valid certificate of origin, to claim these preferential rates.