HS 482040 Manifold business forms and interleaved carbon sets
Quick Answer: Manifold business forms and interleaved carbon sets imported under HS 482040 enter the UK at 0.00%, the EU at 0.00%, and the US at 26.5% under the MFN rate. This classification covers pre-printed forms designed for multiple copies, such as invoices, receipts, and order forms, which are often interleaved with carbon paper or a carbonless copying layer. Importers should be aware of the significant duty differential for the US market. CustomTariffs aggregates this data, highlighting the need for careful tariff determination based on the destination country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4820400000 | 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 to Classify This HS Code?
What products does HS 482040 cover?
This subheading covers manifold business forms and interleaved carbon sets, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. These are typically pre-printed forms designed for multiple copies, often featuring carbon paper or carbonless copy paper interleaved between sheets for duplication. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, confirm that this category includes items like multi-part invoices, order forms, and continuous stationery designed for business use, where the duplication mechanism is integral to the form's construction.
What falls outside HS 482040?
The following products are excluded from HS 482040: plain paper, blank forms not designed for multi-part duplication, and business forms where the carbon or copying element is not interleaved or integral. For instance, separate carbon paper sold in rolls or sheets, or blank stationery that a user might later photocopy, would be classified elsewhere, typically under headings for paper or stationery not specifically designed for manifold use. Similarly, pre-printed books of forms intended for single-use, without a duplication feature, are not included.
What are common classification mistakes for HS 482040?
A common error is misclassifying plain paper or single-sheet forms that could be used in a photocopier as manifold business forms. General Interpretative Rule 1 (GIR 1) mandates classification according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify sets where the carbon paper is not interleaved, or where the forms are not specifically designed for business manifold use, leading to incorrect duty assessments and potential penalties.
How should importers classify products under HS 482040?
The correct procedure for classifying products under HS 482040 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the forms are designed for manifold use, meaning they are intended to produce multiple copies simultaneously, and that carbon paper or carbonless copy paper is interleaved. Consulting the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 482040?
A set of 1,000 interleaved carbonless copy invoice forms, weighing 5 kilograms 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 2.0% ad valorem, applied to the customs value ($200 USD × 0.02 = $4.00), plus a specific duty of $0.60 per kilogram ($0.60/kg × 5 kg = $3.00), totaling $7.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for the fiscal year 2023.
Which trade agreements reduce duties for HS 482040?
Several free trade agreements may reduce the applicable duty rate for HS 482040, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the agreement's stipulations.
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FAQ
What are the typical import duty rates for HS code 482040 (Manifold business forms and interleaved carbon sets)?
Import duty rates for HS code 482040 vary significantly by country. For example, under the US HTS, the Most Favored Nation (MFN) rate is 3.5% ad valorem. In the EU, under TARIC, the rate can be 2.7% ad valorem. The UK Trade Tariff lists a rate of 3.7% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment. Always verify if any preferential rates under Free Trade Agreements (FTAs) apply, which could reduce or eliminate these duties.
What specific criteria define 'manifold business forms and interleaved carbon sets' for HS classification under 482040?
HS code 482040 covers printed or blank manifold business forms, whether or not they are interleaved with carbon or other copying paper. This includes items like multi-part invoices, order forms, statements, and other business documents designed for multiple copies. The key is that they are printed or blank forms intended for business use and are either manifold (designed to be used in a series or set) or are interleaved with carbon or other copying material to facilitate duplication. Items that are simply single sheets of paper for general printing or writing would not fall under this code.
How is the import duty for HS 482040 calculated, and can you provide an example?
The duty for HS code 482040 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 in the US is 3.5% and you are importing manifold business forms with a declared customs value of $10,000, the duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350 (Duty Amount). Always ensure your customs value is accurately determined according to the importing country's valuation rules.
What documentation is typically required when importing manifold business forms and interleaved carbon sets under HS 482040?
Standard import documentation for HS 482040 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 specific nature of the forms (e.g., if they contain sensitive information or are for specific regulated industries), additional declarations or certifications might be required. It is advisable to consult with a customs broker or the importing country's customs authority for a comprehensive list of required documents.
Do trade agreements, such as USMCA or EU FTAs, offer preferential duty rates for HS code 482040?
Yes, trade agreements can significantly impact duty rates for HS code 482040. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, various Free Trade Agreements the EU has with third countries can offer reduced or zero duty rates. Importers must obtain a Certificate of Origin or other acceptable proof of preferential origin from the supplier to claim these benefits. Consulting the specific provisions of relevant FTAs is essential.