Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets other than paper of the kind described in heading 4803
In plain English
This category includes rolls or sheets of paper and paperboard that are corrugated, creped, crinkled, embossed, or perforated, excluding specific types described elsewhere. One group covers corrugated paper, with or without glued flat surface sheets, regardless of whether it is perforated. Another group specifically identifies kraft paper that has been creped or crinkled, even if it is also embossed or perforated. All remaining paper and paperboard in rolls or sheets that do not fit the previous descriptions are placed in a final group.
6-digit subheadings (3)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Paper and paperboard; corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803
Paper and paperboard; kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803
Paper and paperboard; other than corrugated (with or without glued flat surface sheets) or kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803
Chapter 48 classification notes
Frequent misclassification in this chapter
Books and printed materials go to Chapter 49 not 48; printing paper / blank paper is 48.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 48
- 4801 — Newsprint, in rolls or sheets
- 4802 — Uncoated paper and paperboard, used for writing, printing or other gra…
- 4803 — Tissue, towel, napkin stock or similar; for household or sanitary uses…
- 4804 — Uncoated kraft paper and paperboard, in rolls or sheets, other than th…
- 4805 — Uncoated paper and paperboard n.e.c., in rolls or sheets
- 4806 — Vegetable parchment, greaseproof papers, tracing papers, glassine and …
- 4807 — Composite paper and paperboard, (made by sticking layers together with…
- 4809 — Carbon paper, self copy paper, and other copying or transfer papers (i…
- 4810 — Paper and paperboard, coated one or both sides with kaolin (china clay…
- 4811 — Paper, paperboard, cellulose wadding and webs of cellulose fibres, coa…
- 4812 — Filter blocks, slabs and plates of paper pulp
- 4813 — Cigarette paper, whether or not cut to size or in the form of booklets…
- 4814 — Wallpaper and similar wall coverings; window transparencies of paper
- 4816 — Carbon paper, self-copy paper and other copying or transfer papers, (o…
- 4817 — Envelopes, letter cards, plain postcards and correspondence cards, of …
- 4818 — Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, …
- 4819 — Cartons, boxes, cases, bags and the like, of paper, paperboard, cellul…
- 4820 — Registers, account books, diaries and similar; albums for samples or c…
- 4821 — Paper or paperboard labels of all kinds, whether or not printed
- 4822 — Bobbins, spools, cops and similar supports of paper pulp, paper or pap…
- 4823 — Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut…