Commission Implementing Regulation (EU) No 927/2012Show full title

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 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

Note

1. For the purposes of heading 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
470100	Mechanical wood pulp
47010010	Thermo-mechanical wood pulp	Free	kg 90 % sdt
47010090	Other	Free	kg 90 % sdt
47020000	Chemical wood pulp, dissolving grades	Free	kg 90 % sdt
4703	Chemical wood pulp, soda or sulphate, other than dissolving grades
Unbleached
47031100	Coniferous	Free	kg 90 % sdt
47031900	Non-coniferous	Free	kg 90 % sdt
Semi-bleached or bleached
47032100	Coniferous	Free	kg 90 % sdt
47032900	Non-coniferous	Free	kg 90 % sdt
4704	Chemical wood pulp, sulphite, other than dissolving grades
Unbleached
47041100	Coniferous	Free	kg 90 % sdt
47041900	Non-coniferous	Free	kg 90 % sdt
Semi-bleached or bleached
47042100	Coniferous	Free	kg 90 % sdt
47042900	Non-coniferous	Free	kg 90 % sdt
47050000	Wood pulp obtained by a combination of mechanical and chemical pulping processes	Free	kg 90 % sdt
4706	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
47061000	Cotton linters pulp	Free	—
47062000	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard	Free	kg 90 % sdt
47063000	Other, of bamboo	Free	kg 90 % sdt
Other
47069100	Mechanical	Free	kg 90 % sdt
47069200	Chemical	Free	kg 90 % sdt
47069300	Obtained by a combination of mechanical and chemical processes	Free	kg 90 % sdt
4707	Recovered (waste and scrap) paper or paperboard
47071000	Unbleached kraft paper or paperboard or corrugated paper or paperboard	Free	—
47072000	Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	Free	—
470730	Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
47073010	Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material	Free	—
47073090	Other	Free	—
470790	Other, including unsorted waste and scrap
47079010	Unsorted	Free	—
47079090	Sorted	Free	—

CHAPTER 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Notes

1. For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m²).

2. This chapter does not cover:

(a)

articles of Chapter 30;

(b)

stamping foils of heading 3212;

(c)

perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d)

paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401) or with polishes, creams or similar preparations (heading 3405);

(e)

sensitised paper or paperboard of headings 3701 to 3704;

(f)

paper impregnated with diagnostic or laboratory reagents (heading 3822);

(g)

paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (Chapter 39);

(h)

articles of heading 4202 (for example, travel goods);

(ij)

articles of Chapter 46 (manufactures of plaiting material);

(k)

paper yarn or textile articles of paper yarn (Section XI);

(l)

articles of Chapter 64 or 65;

(m)

abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);

(n)

metal foil backed with paper or paperboard (generally Section XIV or XV);

(o)

articles of heading 9209;

(p)

articles of Chapter 95 (for example, toys, games, sports requisites); or

(q)

articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies).

3. Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

4. In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m².

5. For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

• For paper or paperboard weighing not more than 150 g/m²:

  (a)

  containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and

  (1)

  weighing not more than 80 g/m²; or

  (2)

  coloured throughout the mass; or

  (b)

  containing more than 8 % ash, and

  (1)

  weighing not more than 80 g/m²; or

  (2)

  coloured throughout the mass; or

  (c)

  containing more than 3 % ash and having a brightness of 60 % or more; or

  (d)

  containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m²/g; or

  (e)

  containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m²/g.

• For paper or paperboard weighing more than 150 g/m²:

  (a)

  coloured throughout the mass; or

  (b)

  having a brightness of 60 % or more, and

  (1)

  a caliper of 225 micrometres (microns) or less; or

  (2)

  a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or

  (c)

  having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.

Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

6. In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.

8. Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a)

in strips or rolls of a width exceeding 36 cm; or

(b)

in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

9. For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:

(a)

paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(1)

grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(2)

with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(3)

coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(4)

covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b)

borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

(c)

wallcoverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and as wallcoverings, are to be classified in heading 4823.

10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.

12. Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall in Chapter 49.

Subheading notes

1. For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight (g/m2)	Minimum Mullen bursting strength (kPa)
115	393
125	417
200	637
300	824
400	961

2. For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the following sets of specifications:

(a)

having a Mullen burst index of not less than 3,7 kPa·m²/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;

(b)

having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

Weight (g/m2)	Minimum tear (mN)		Minimum tensile (kN/m)
	Machine direction	Machine direction plus cross direction	Cross direction	Machine direction plus cross direction
60	700	1 510	1,9	6
70	830	1 790	2,3	7,2
80	965	2 070	2,8	8,3
100	1 230	2 635	3,7	10,6
115	1 425	3 060	4,4	12,3

3. For the purposes of subheading 4805 11, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m² at 50 % relative humidity, at 23 °C.

4. Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m² at 50 % relative humidity, at 23 °C.

5. Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m²/g.

6. For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m²/g.

7. For the purposes of subheading 4810 22, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
48010000	Newsprint, in rolls or sheets	Free	—
4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard
48021000	Handmade paper and paperboard	Free	—
48022000	Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard	Free	—
480240	Wallpaper base
48024010	Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres	Free	—
48024090	Other	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
48025400	Weighing less than 40 g/m2	Free	—
480255	Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls
48025515	Weighing 40 g/m2 or more but less than 60 g/m2	Free	—
48025525	Weighing 60 g/m2 or more but less than 75 g/m2	Free	—
48025530	Weighing 75 g/m2 or more but less than 80 g/m2	Free	—
48025590	Weighing 80 g/m2 or more	Free	—
480256	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
48025620	With one side measuring 297 mm and the other side measuring 210 mm (A4 format)	Free	—
48025680	Other	Free	—
48025700	Other, weighing 40 g/m2 or more but not more than 150 g/m2	Free	—
480258	Weighing more than 150 g/m2
48025810	In rolls	Free	—
48025890	Other	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
480261	In rolls
48026115	Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process	Free	—
48026180	Other	Free	—
48026200	In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state	Free	—
48026900	Other	Free	—
480300	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
48030010	Cellulose wadding	Free	—
Creped paper and webs of cellulose fibres (tissues), weighing, per ply
48030031	Not more than 25 g/m2	Free	—
48030039	More than 25 g/m2	Free	—
48030090	Other	Free	—
4804	Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Kraftliner
480411	Unbleached
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48041111	Weighing less than 150 g/m2	Free	—
48041115	Weighing 150 g/m2 or more but less than 175 g/m2	Free	—
48041119	Weighing 175 g/m2 or more	Free	—
48041190	Other	Free	—
480419	Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2
48041912	Less than 175 g	Free	—
48041919	175 g or more	Free	—
48041930	Other	Free	—
48041990	Other	Free	—
Sack kraft paper
480421	Unbleached
48042110	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
48042190	Other	Free	—
480429	Other
48042910	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
48042990	Other	Free	—
Other kraft paper and paperboard weighing 150 g/m2 or less
480431	Unbleached
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48043151	Kraft electro-technical insulating paper	Free	—
48043158	Other	Free	—
48043180	Other	Free	—
480439	Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48043951	Bleached uniformly throughout the mass	Free	—
48043958	Other	Free	—
48043980	Other	Free	—
Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2
480441	Unbleached
48044191	Saturating kraft	Free	—
48044198	Other	Free	—
48044200	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	Free	—
48044900	Other	Free	—
Other kraft paper and paperboard weighing 225 g/m2 or more
48045100	Unbleached	Free	—
48045200	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	Free	—
480459	Other
48045910	Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process	Free	—
48045990	Other	Free	—
4805	Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
Fluting paper
48051100	Semi-chemical fluting paper	Free	—
48051200	Straw fluting paper	Free	—
480519	Other
48051910	Wellenstoff	Free	—
48051990	Other	Free	—
Testliner (recycled liner board)
48052400	Weighing 150 g/m2 or less	Free	—
48052500	Weighing more than 150 g/m2	Free	—
48053000	Sulphite wrapping paper	Free	—
48054000	Filter paper and paperboard	Free	—
48055000	Felt paper and paperboard	Free	—
Other
48059100	Weighing 150 g/m2 or less	Free	—
48059200	Weighing more than 150 g/m2 but less than 225 g/m2	Free	—
480593	Weighing 225 g/m2 or more
48059320	Made from recovered paper	Free	—
48059380	Other	Free	—
4806	Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
48061000	Vegetable parchment	Free	—
48062000	Greaseproof papers	Free	—
48063000	Tracing papers	Free	—
480640	Glassine and other glazed transparent or translucent papers
48064010	Glassine papers	Free	—
48064090	Other	Free	—
480700	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
48070030	Made from recovered paper, whether or not covered with paper	Free	—
48070080	Other	Free	—
4808	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
48081000	Corrugated paper and paperboard, whether or not perforated	Free	—
48084000	Kraft paper, creped or crinkled, whether or not embossed or perforated	Free	—
48089000	Other	Free	—
4809	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
48092000	Self-copy paper	Free	—
48099000	Other	Free	—
4810	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
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
48101300	In rolls	Free	—
48101400	In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state	Free	—
48101900	Other	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
48102200	Lightweight coated paper	Free	—
481029	Other
48102930	In rolls	Free	—
48102980	Other	Free	—
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes
48103100	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	—
481032	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
48103210	Coated with kaolin	Free	—
48103290	Other	Free	—
48103900	Other	Free	—
Other paper and paperboard
481092	Multi-ply
48109210	Each layer bleached	Free	—
48109230	With only one outer layer bleached	Free	—
48109290	Other	Free	—
481099	Other
48109910	Bleached paper and paperboard, coated with kaolin	Free	—
48109980	Other	Free	—
4811	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 4803, 4809 or 4810
48111000	Tarred, bituminised or asphalted paper and paperboard	Free	—
Gummed or adhesive paper and paperboard
481141	Self-adhesive
48114120	Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber	Free	—
48114190	Other	Free	—
48114900	Other	Free	—
Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives)
48115100	Bleached, weighing more than 150 g/m2	Free	—
48115900	Other	Free	—
48116000	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	Free	—
48119000	Other paper, paperboard, cellulose wadding and webs of cellulose fibres	Free	—
48120000	Filter blocks, slabs and plates, of paper pulp	Free	—
4813	Cigarette paper, whether or not cut to size or in the form of booklets or tubes
48131000	In the form of booklets or tubes	Free	—
48132000	In rolls of a width not exceeding 5 cm	Free	—
481390	Other
48139010	In rolls of a width exceeding 5 cm but not exceeding 15 cm	Free	—
48139090	Other	Free	—
4814	Wallpaper and similar wallcoverings; window transparencies of paper
48142000	Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics	Free	—
481490	Other
48149010	Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics	Free	—
48149070	Other	Free	—
4815
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
48162000	Self-copy paper	Free	—
48169000	Other	Free	—
4817	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
48171000	Envelopes	Free	—
48172000	Letter cards, plain postcards and correspondence cards	Free	—
48173000	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Free	—
4818	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, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
481810	Toilet paper
48181010	Weighing, per ply, 25 g/m2 or less	Free	—
48181090	Weighing, per ply, more than 25 g/m2	Free	—
481820	Handkerchiefs, cleansing or facial tissues and towels
48182010	Handkerchiefs and cleansing or facial tissues	Free	—
Hand towels
48182091	In rolls	Free	—
48182099	Other	Free	—
48183000	Tablecloths and serviettes	Free	—
48185000	Articles of apparel and clothing accessories	Free	—
481890	Other
48189010	Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale	Free	—
48189090	Other	Free	—
4819	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
48191000	Cartons, boxes and cases, of corrugated paper or paperboard	Free	—
48192000	Folding cartons, boxes and cases, of non-corrugated paper or paperboard	Free	—
48193000	Sacks and bags, having a base of a width of 40 cm or more	Free	—
48194000	Other sacks and bags, including cones	Free	—
48195000	Other packing containers, including record sleeves	Free	—
48196000	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	Free	—
4820	Registers, account books, notebooks, 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
482010	Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
48201010	Registers, account books, order books and receipt books	Free	—
48201030	Notebooks, letter pads and memorandum pads	Free	—
48201050	Diaries	Free	—
48201090	Other	Free	—
48202000	Exercise books	Free	—
48203000	Binders (other than book covers), folders and file covers	Free	—
48204000	Manifold business forms and interleaved carbon sets	Free	—
48205000	Albums for samples or for collections	Free	—
48209000	Other	Free	—
4821	Paper or paperboard labels of all kinds, whether or not printed
482110	Printed
48211010	Self-adhesive	Free	—
48211090	Other	Free	—
482190	Other
48219010	Self-adhesive	Free	—
48219090	Other	Free	—
4822	Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened)
48221000	Of a kind used for winding textile yarn	Free	—
48229000	Other	Free	—
4823	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
48232000	Filter paper and paperboard	Free	—
48234000	Rolls, sheets and dials, printed for self-recording apparatus	Free	—
Trays, dishes, plates, cups and the like, of paper or paperboard
48236100	Of bamboo	Free	—
482369	Other
48236910	Trays, dishes and plates	Free	—
48236990	Other	Free	—
482370	Moulded or pressed articles of paper pulp
48237010	Moulded trays and boxes for packing eggs	Free	—
48237090	Other	Free	—
482390	Other
48239040	Paper and paperboard, of a kind used for writing, printing or other graphic purposes	Free	—
48239085	Other	Free	—

CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Notes

1. This chapter does not cover:

(a)

photographic negatives or positives on transparent bases (Chapter 37);

(b)

maps, plans or globes, in relief, whether or not printed (heading 9023);

(c)

playing cards or other goods of Chapter 95; or

(d)

original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

2. For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data-processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

4. Heading 4901 also covers:

(a)

a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b)

a pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c)

printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

5. Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

6. For the purposes of heading 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
4901	Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
49011000	In single sheets, whether or not folded	Free	—
Other
49019100	Dictionaries and encyclopaedias, and serial instalments thereof	Free	—
49019900	Other	Free	—
4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
49021000	Appearing at least four times a week	Free	—
49029000	Other	Free	—
49030000	Children's picture, drawing or colouring books	Free	—
49040000	Music, printed or in manuscript, whether or not bound or illustrated	Free	—
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
49051000	Globes	Free	—
Other
49059100	In book form	Free	—
49059900	Other	Free	—
49060000	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing	Free	—
490700	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
49070010	Postage, revenue and similar stamps	Free	—
49070030	Banknotes	Free	—
49070090	Other	Free	—
4908	Transfers (decalcomanias)
49081000	Transfers (decalcomanias), vitrifiable	Free	—
49089000	Other	Free	—
49090000	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Free	—
49100000	Calendars of any kind, printed, including calendar blocks	Free	—
4911	Other printed matter, including printed pictures and photographs
491110	Trade advertising material, commercial catalogues and the like
49111010	Commercial catalogues	Free	—
49111090	Other	Free	—
Other
49119100	Pictures, designs and photographs	Free	—
49119900	Other	Free	—