SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard.

Statistical code

Description

Tariff rate

Tariff rate (EPA)

Unit

H.S. code

General

Temporary

WTO

GSP

LDC

Singapore

Mexico

Malaysia

Chile

Thailand

Indonesia

Brunei

ASEAN

Philippines

48.01

4801.00

Newsprint, in rolls or sheets.

Free

- In rolls of a width exceeding 80cm

(Free)

011

-- Of a width exceeding 161cm

019

-- Of a width not exceeding 161cm

090

- Other

(Free)

48.02

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.

Free

4802.10

000

Hand-made paper and paperboard

3.4%

Free

4802.20

000

Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electro-sensitive paper or paperboard

2.2%

Free

4802.40

000

Wallpaper base

2.2%

Free

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres :

4802.54

000

Weighing less than 40 g/m²

2.2%

Free

4802.55

000

Weighing 40 g/m² or more but not more than 150 g/m², in rolls　

2.2%

Free

4802.56

000

Weighing 40 g/m² or more but not more than 150 g/m², in
sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state

2.2%

Free

4802.57

000

Other, weighing 40 g/m² or more but not more than 150 g/m²

2.2%

Free

4802.58

000

Weighing more than 150 g/m²

2.2%

Free

Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :

4802.61

In rolls

Free

100

1 Carbonising base paper

2.2%

Free

900

2 Other

Free

4802.62

In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state

Free

100

1 Carbonising base paper

2.2%

Free

900

2 Other

Free

4802.69

Other

Free

100

1 Carbonising base paper

2.2%

Free

900

2 Other

Free

48.03

4803.00

000

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface -coloured, surface-decorated or printed, in rolls or sheets.

3.4%

Free

48.04

Uncoated kraft paper and paperboard, in rolls or sheets,
other than that of heading 48.02 or 48.03.

Free

Kraftliner :

4804.11

Unbleached

010

1 Weighing not more than 300 g/m2

3.5%

Free

020

2 Other

2.5%

Free

4804.19

Other

010

1 Weighing not more than 300 g/m2

3.5%

Free

020

2 Other

2.5%

Free

Sack kraft paper :

4804.21

000

Unbleached

3.5%

Free

4804.29

000

Other

3.5%

Free

Other kraft paper and paperboard weighing 150 g/m² or less :

4804.31

000

Unbleached

3.5%

Free

4804.39

000

Other

3.5%

Free

Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m² :

4804.41

000

Unbleached

3.5%

Free

4804.42

000

Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process

3.5%

Free

4804.49

000

Other

3.5%

Free

Other kraft paper and paperboard weighing 225 g/m² or more :

4804.51

Unbleached

010

1 Weighing not more than 300 g/m2

3.5%

Free

020

2 Other

2.5%

Free

4804.52

Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood obtained by a chemical process

010

1 Weighing not more than 300 g/m2

3.5%

Free

020

2 Other

2.5%

Free

4804.59

Other

010

1 Weighing not more than 300 g/m2

3.5%

Free

020

2 Other

2.5%

Free

48.05

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.

Free

Fluting paper :

4805.11

000

Semi-chemical fluting paper

9.6%

Free

4805.12

000

Straw fluting paper

Free

4805.19

000

Other

Free

Testliner (recycled liner board) :

4805.24

000

Weighing 150 g/m² or less

2.5%

Free

4805.25

000

Weighing more than 150 g/m²

2.5%

Free

4805.30

000

Sulphite wrapping paper

9.6%

Free

4805.40

Filter paper and paperboard

010

1 In rolls weighing not more than 130 g/m2

Free

020

2 Other

5.2%

Free

4805.50

Felt paper and paperboard

010

1 In rolls weighing not more than 130 g/m2

Free

020

2 Other

5.2%

Free

Other

4805.91

000

Weighing 150 g/m² or less

2.5%

Free

4805.92

000

Weighing more than 150 g/m² but less than 225 g/m²

2.5%

Free

4805.93

000

Weighing 225 g/m² or more

2.5%

Free

48.06

Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.

Free

4806.10

000

Vegetable parchment

3.4%

Free

4806.20

000

Greaseproof papers

3.4%

Free

4806.30

000

Tracing papers

3.4%

Free

4806.40

000

Glassine and other glazed transparent or translucent papers

3.4%

Free

48.07

4807.00

000

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.

3.4%

Free

48.08

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 48.03.

Free

4808.10

000

Corrugated paper and paperboard, whether or not perforated

3.4%

Free

4808.20

000

Sack kraft paper, creped or crinkled, whether or not embossed
or perforated

3.4%

Free

4808.30

000

Other kraft paper, creped or crinkled, whether or not embossed or perforated

3.4%

Free

4808.90

000

Other

3.4%

Free

48.09

Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.

Free

4809.20

000

Self-copy paper

Free

(Free)

4809.90

Other

100

1 Carbon paper

3.4%

Free

900

2 Other

Free

(Free)

48.10

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface -decorated or printed, in rolls or rectangular (including square) sheets, of any size.

Free

Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres :

4810.13

000

In rolls

Free

(Free)

4810.14

000

In sheets with one side not exceeding 435 mm and the other
side not exceeding 297 mm in the unfolded state

Free

(Free)

4810.19

000

Other

Free

(Free)

Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :

4810.22

000

Light-weight coated paper

2.2%

Free

4810.29

Other

010

1 More than 10% by weight of the total fibre content consists of those obtained by a mechanical process

2.2%

Free

020

2 Other

Free

(Free)

Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes :

4810.31

000

Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m² or less

Free

(Free)

4810.32

000

Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m²

Free

(Free)

4810.39

000

Other

Free

(Free)

Other paper and paperboard :

4810.92

000

Multi-ply

Free

(Free)

4810.99

000

Other

Free

(Free)

48.11

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.

Free

4811.10

000

Tarred, bituminised or asphalted paper and paperboard

2.5%

Free

Gummed or adhesive paper and paperboard :

4811.41

000

Self-adhesive

2.2%

Free

4811.49

000

Other

2.2%

Free

Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives) :

4811.51

Bleached, weighing more than 150 g/m²

Free

(Free)

010

- For milk carton

090

- Other

4811.59

Other

Free

(Free)

010

- For milk carton

090

- Other

4811.60

Paper and paperboard, coated, impregnated or covered with
wax, paraffin wax, stearin, oil or glycerol

010

1 Waxed, paraffined or oiled paper and paperboard

2.5%

Free

020

2 Other

Free

(Free)

4811.90

000

Other paper, paperboard, cellulose wadding and webs of
cellulose fibres

Free

(Free)

48.12

4812.00

000

Filter blocks, slabs and plates, of paper pulp.

Free

(Free)

Free

48.13

Cigarette paper, whether or not cut to size or in the form of booklets or tubes.

Free

4813.10

000

In the form of booklets or tubes

Free

(Free)

4813.20

000

In rolls of a width not exceeding 5 cm

Free

(Free)

4813.90

000

Other

Free

(Free)

48.14

Wallpaper and similar wall coverings; window transparencies of paper.

Free

4814.10

000

“Ingrain” paper

Free

(Free)

4814.20

000

Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

Free

(Free)

4814.90

000

Other

Free

(Free)

48.16

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.

Free

4816.20

000

Self-copy paper

3.4%

Free

4816.90

000

Other

3.4%

Free

48.17

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.

Free

4817.10

000

Envelopes

3.4%

Free

4817.20

000

Letter cards, plain postcards and correspondence cards

3.4%

Free

4817.30

000

Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

3.4%

Free

48.18

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

Free

4818.10

000

Toilet paper

3.2%

Free

4818.20

000

Handkerchiefs, cleansing or facial tissues and towels

2.9%

Free

4818.30

000

Tablecloths and serviettes

2.9%

Free

4818.40

Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles

010

1 Tampons; napkins and napkin liners for babies

Free

(Free)

090

2 Other

2.9%

Free

4818.50

000

Articles of apparel and clothing accessories

2.9%

Free

4818.90

000

Other

2.6%

Free

48.19

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.

Free

4819.10

000

Cartons, boxes and cases, of corrugated paper or paperboard

4.3%

Free

4819.20

000

Folding cartons, boxes and cases, of non-corrugated paper or paperboard

4.3%

Free

4819.30

000

Sacks and bags, having a base of a width of 40 cm or more

4.6%

Free

4819.40

000

Other sacks and bags, including cones

4.6%

Free

4819.50

000

Other packing containers, including record sleeves

4.3%

Free

4819.60

000

Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

Free

48.20

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.

Free

4820.10

000

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles

3.4%

Free

4820.20

000

Exercise books

3.4%

Free

4820.30

000

Binders (other than book covers), folders and file covers

3.4%

Free

4820.40

000

Manifold business forms and interleaved carbon sets

3.4%

Free

4820.50

000

Albums for samples or for collections

3.8%

Free

4820.90

000

Other

3.4%

Free

48.21

Paper or paperboard labels of all kinds, whether or not printed.

Free

4821.10

000

Printed

3.4%

Free

4821.90

000

Other

3.4%

Free

48.22

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).

Free

4822.10

000

Of a kind used for winding textile yarn

3.4%

Free

4822.90

000

Other

3.4%

Free

48.23

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape ; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.

Free

4823.20

000

Filter paper and paperboard

2.6%

Free

4823.40

000

Rolls, sheets and dials, printed for self-recording apparatus

2.9%

Free

Trays, dishes, plates, cups and the like, of paper or paperboard

4823.61

000

Of bamboo

2.9%

Free

4823.69

000

Other

2.9%

Free

4823.70

000

Moulded or pressed articles of paper pulp

2.9%

Free

4823.90

Other

100

1 Cards for punched-card system statistical machines, tapes for monotype and similar cards or tapes, perforated for recording

Free

(Free)

200

2 Other

2.2%

Free