HS 482320 Filter paper and paperboard
Quick Answer: Filter paper and paperboard imported under HS 482320 enters the UK at 0.00%, the EU at 0.00%, and the US with varying rates, including Free and 35% ad valorem, depending on specific product characteristics. This classification covers paper and paperboard, creped, crinkled, embossed, perforated, or otherwise processed, specifically designed for use as filters. Significant trade considerations include the potential for higher duties in the US for certain types of filter paper, necessitating careful product description and classification. CustomTariffs aggregates this data, providing crucial insights for importers and customs brokers to ensure accurate duty payments and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4823200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 482320 | — | — | — |
| 4823201000 | Free | — | ["kg"] |
| 4823209000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 482320 cover?
This subheading covers filter paper and paperboard, as defined by the World Customs Organization (WCO) Harmonized System (HS) nomenclature. This includes paper and paperboard, in rolls or sheets, specifically manufactured for use as filters, such as for air, liquid, or gas filtration. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses materials with specific porosity, permeability, and structural integrity designed for filtration purposes, often characterized by controlled pore size and density.
What falls outside HS 482320?
The following products are excluded from HS 482320: paper and paperboard that, while potentially used in filtration, are not specifically manufactured for this purpose. This includes general-purpose printing paper, packaging paper, or paperboard used for structural components rather than filtration media. For instance, plain kraft paper used as a separator in a product, or paperboard used for box construction, would not fall under this subheading. Similarly, textiles or non-woven materials with filtration properties, unless they are paper-based, are classified elsewhere.
What are common classification mistakes for HS 482320?
A common error is misclassifying paper or paperboard based solely on its appearance or a secondary function, rather than its primary intended use as a filter medium. According to General Interpretative Rule 1 of the HS, classification is determined by the terms of the headings and any relative section or chapter notes. For example, paper with a very fine pore structure that is intended for general writing, not filtration, would not be classified here. Importers must ensure the product's design and manufacturing specifications clearly indicate its filtration application.
How should importers classify products under HS 482320?
The correct procedure for classifying products under HS 482320 involves a thorough examination of the product's specifications and intended use. Importers and customs brokers should consult the product's technical data sheets, manufacturing specifications, and any marketing materials that describe its filtration capabilities. Cross-referencing these details with the official HS nomenclature and relevant national tariff schedules, such as the UK Trade Tariff, is crucial to confirm that the product meets the criteria for filter paper or paperboard.
How is the duty calculated for products under HS 482320?
A shipment of 1,000 kilograms of specialized laboratory filter paper, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4823.20.00.
Which trade agreements reduce duties for HS 482320?
Several free trade agreements may reduce the applicable duty rate for HS 482320, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating filter paper and paperboard from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, often requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 482320 (Filter paper and paperboard)?
Import duty rates for HS code 482320 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, as per the TARIC database, the rate is also 0.00%. The UK Trade Tariff shows a rate of Free for goods originating from most countries. However, some countries may impose higher tariffs. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
What specific criteria determine if paper or paperboard falls under HS code 482320 as 'filter paper and paperboard'?
To be classified under HS code 482320, the paper or paperboard must be specifically manufactured or processed for use as a filter. This typically means it possesses characteristics such as controlled porosity, specific fiber structure, and often, impregnation with resins or other materials to enhance its filtering capabilities. The key is its intended function for filtration of liquids or gases, rather than general-purpose paper or paperboard.
What documentation is typically required when importing filter paper and paperboard under HS code 482320?
Standard import documentation for HS code 482320 generally 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, especially if preferential duty rates are being claimed under a trade agreement. Some authorities may also request technical specifications or product data sheets to verify the filtering properties of the paper or paperboard.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 482320?
Trade agreements can significantly reduce or eliminate import duties for goods that meet their rules of origin. For instance, if filter paper and paperboard are imported into the United States from Canada or Mexico and meet the USMCA's origin requirements, they may qualify for duty-free entry, even if the standard MFN rate is not 0.00%. Similarly, goods imported into the EU from countries with a Free Trade Agreement (FTA) with the EU may benefit from reduced or zero duties. Importers must obtain a valid certificate of origin to claim these preferential rates.
How is the import duty for HS code 482320 calculated, and can you provide an example?
The calculation of import duty depends on whether the tariff is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS code 482320, many countries apply an ad valorem duty. For example, if a shipment of filter paper is valued at $10,000 USD and the importing country has an ad valorem duty rate of 3.5%, the duty would be calculated as: $10,000 (Value) × 3.5% (Duty Rate) = $350.00 (Duty Amount). If a specific duty were applied, such as $0.10 per kilogram, the duty would be calculated based on the net weight of the imported goods.