A a a+
 

Tolltariffen

C H A P T E R   4 8



Paper and paperboard; articles of paper pulp, of paper or of paperboard


Notes.

1. For the purposes of this Chaper, 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 32.12;
  c. Perfumed papers or papers impregnated or coated with cosmetics (heading 33);
  d. Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05);
  e. Sensitised paper or paperboard of headings 37.01 to 37.04;
  f. Paper impregnated with diagnostic of laboratory reagents (heading 38.22);
  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 wall coverings of heading 48.14 (Chapter 39);
  h. Articles of heading 42.02 (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 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with a 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 92.09;
  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 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking 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 48.03 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, and applies only to paper : a. in strips or rolls with a width exceeding 28 cm; or b. in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
5. For the purposes of heading 48.02, the expression "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non perforated punch-cards 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 paperborad weighting 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 % ore 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 or less than 2.5kPa.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 48.02 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 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
8. Headings 48.03 to 48.09 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 48.14, the expression "wallpaper and similar wall coverings" 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. Wall coverings of paper made up of several panels, in rolls of 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 wall coverings, are to be classified in heading 48.23.
10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12. Except for the goods of heading 48.14 or 48.21, 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 48.04.1100 and 48.04.1900, "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 strenght as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
 
Weight g/m²

Minimum Mullen bursting strenght kPa

115 393
125 417
200 637
300 824
400 961
 
2. For the purposes of subheadings 48.04.2100 and 48.04.2900, "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
70
80
100
115
700
830
965
1230
1425
1510
1790
2070
2635
3060
1.9
2.3
2.8
3.7
4.4
6.0
7.2
8.3
10.6
12.3
 
3. For the purposes of subheading 48.05.1100, "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 48.05.1200 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical 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 48.05.2400 and 48.05.2500 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 48.05.3000, "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 48.10.2200, "light-weight 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.

Import- and export-regulations Number Item Rate in pct. or in kr pr. kg Quantity References
Ordinary Trade agreements

48.01

 
.0000
 
Newsprint, in rolls or sheets
0 kg

48.02

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-crads 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.

 
.1000
-  
Hans-made paper and paperboard
0 kg
.2000
-  
Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard
0 kg
.4000
-  
Wallpaper base
0 kg
-  
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 :
.5400
- -  
Weighing less than 40 g/m²
0 kg
.5500
- -  
Weighing 40 g/m² or more but not more than 150 g/m², in rolls
0 kg
.5600
- -  
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
0 kg
.5700
- -  
Other, weighing 40 g/m² or more but not more than 150 g/m²
0 kg
.5800
- -  
Weighing more than 150 g/m²
0 kg
-  
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 :
.6100
- -  
In rolls
0 kg
.6200
- -  
In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
0 kg
.6900
- -  
Other
0 kg

48.03

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

 
.0001
-  
Cellulose wadding and webs of cellulose fibres
0 kg
.0009
-  
Other
0 kg

48.04

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

 
-  
Kraftliner :
.1100
- -  
Unbleached
0 kg
.1900
- -  
Other
0 kg
-  
Sack kraft paper :
.2100
- -  
Unbleached
0 kg
.2900
- -  
Other
0 kg
-  
Other kraft paper and paperboard weighing 150 g/m² or less :
.3100
- -  
Unbleached
0 kg
.3900
- -  
Other
0 kg
-  
Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m² :
.4100
- -  
Unbleached
0 kg
.4200
- -  
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
0 kg
.4900
- -  
Other
0 kg
-  
Other kraft paper and paperboard weighing 225 g/m² or more :
.5100
- -  
Unbleached
0 kg
.5200
- -  
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
0 kg
.5900
- -  
Other
0 kg

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.

 
-  
Fluting paper :
.1100
- -  
Semi-chemical fluting paper
0 kg
.1200
- -  
Straw fluting paper
0 kg
.1900
- -  
Other
0 kg
-  
Testliner (recycled liner board) :
.2400
- -  
Weighing 150g/m² or less
0 kg
.2500
- -  
Weighing more than 150 g/m²
0 kg
.3000
-  
Sulphite wrapping paper
0 kg
.4000
-  
Filter paper and paperboard
0 kg
.5000
-  
Felt paper and paperboard
0 kg
-  
Other :
.9100
- -  
Weighing 150 g/m² or less
0 kg
.9200
- -  
Weighing more than 150 g/m² but less than 225 g/m²
0 kg
.9300
- -  
Weighing 225 g/m² or more
0 kg

48.06

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

 
.1000
-  
Vegetable parchment
0 kg
.2000
-  
Greaseproof papers
0 kg
.3000
-  
Tracing papers
0 kg
.4000
-  
Glassine and other glazed transparent or translucent papers
0 kg

48.07

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.

 
.0001
-  
Paper and paperboard, laminated internally with bitumen, tar or asphalt
0 kg
.0009
-  
Other
0 kg

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.

 
.1000
-  
Currogated paper and paperboard, whether or not perforated
0 kg
.4000
-  
Kraft paper, creped or crinkled, whether or not embossed or perforated
0 kg
.9000
-  
Other
0 kg

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.

 
.2000
-  
Self-copy paper
0 kg
.9000
-  
Other
0 kg

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.

 
-  
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 :
.1300
- -  
In rolls
0 kg
.1400
- -  
In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
0 kg
.1900
- -  
Other
0 kg
-  
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 :
.2200
- -  
Light-weight coated paper
0 kg
.2900
- -  
Other
0 kg
-  
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes :
.3100
- -  
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
0 kg
.3200
- -  
Bleached unifomly 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
0 kg
.3900
- -  
Other
0 kg
-  
Other paper and paperboard :
.9200
- -  
Multi-ply
0 kg
.9900
- -  
Other
0 kg

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.

 
.1000
-  
Tarred, bituminised or asphalted paper and paperboard
0 kg
-  
Gummed or adhesive paper and paperboard :
.4100
- -  
Selv-adhesive
0 kg
.4900
- -  
Other
0 kg
-  
Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives ) :
.5100
- -  
Bleached, weighing more than 150 g/m²
0 kg
.5900
- -  
Other
0 kg
.6000
-  
Paper and paperboard, coated, impregnated or covered with wax, paffafin wax, stearin, oil or glycerol
0 kg
-  
Other paper, paperboard, cellulose wadding and webs of cellulose fibres :
- -  
Printed :
.9001
- - -  
Bands of paper for computers, consisting of a single layer (se also subheading 48.20.4008)
0 kg
.9002
- - -  
Continuous forms consisting of a single layer of paper (see also subheadings 48.20.4008 and 49.11.9901)
0 kg
.9005
- - -  
Other
0 kg
.9009
- -  
Other
0 kg

48.12

 

 
.0000
 
Filter blocks, slabs and plates, of paper pulp.
0 kg

48.13

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

 
.1000
-  
In the form of booklet or tubes
0 kg
.2000
-  
In rolls of a with not exceeding 5 cm
0 kg
.9000
-  
Other
0 kg

48.14

Wallpaper and similar wall coverings; window transparencies of paper.

 
.2000
-  
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
0 kg
.9000
-  
Other
0 kg

48.15

Deleted (ref. HS2007).

 

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.

 
.2000
-  
Self-copy paper
0 kg
.9000
-  
Other
0 kg

48.17

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

 
.1000
-  
Envelopes
0 kg
.2000
-  
Letter cards, plain postcards and correspondence cards
0 kg
.3000
-  
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing as assortment of paper stationery
0 kg

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, towles, tablecloths, serviettes, bed sheets and similar articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.

 
.1000
-  
Toilet paper
0 kg
.2000
-  
Handkerchiefs, cleansing or facial tissues and towles
0 kg
.3000
-  
Tablecloths and serviettes
0 kg
.5000
-  
Articles of apparel and clothing accessories
0 kg
.9000
-  
Other
0 kg

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.

 
.1000
-  
Cartons, boxes and cases, of corrugated paper or paperboard
0 kg
-  
Folding catons, boxes and cases, of non corrugated paper or paperboard :
.2001
- -  
Of solid paperboard
0 kg
.2009
- -  
Other
0 kg
.3000
-  
Sacks and bags, having a base of a width of 40 cm or more
0 kg
.4000
-  
Other sacks and bags, including cones
0 kg
-  
Other packing containers, including record sleeves :
.5001
- -  
Boxes and cups, cylindrical or conical
0 kg
.5009
- -  
Other
0 kg
.6000
-  
Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
0 kg

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.

 
.1000
-  
Registers, account books, note books, order books, reciept books, letter pads, memorandum pads, diaries and similar articles 
0 kg
.2000
-  
Exercise books
0 kg
.3000
-  
Binders (other than book covers), folders and file covers
0 kg
-  
Manifold business forms and interleaved carbon sets :
.4003
- -  
Forms put up in sets (see also subheading 49.11.9902)
0 kg
.4008
- -  
Other
0 kg
.5000
-  
Albums for samples or for collections
0 kg
.9000
-  
Other
0 kg

48.21

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

 
.1000
-  
Printed
0 kg
.9000
-  
Other
0 kg

48.22

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

 
.1000
-  
Of a kind used for winding textile yarn
0 kg
.9000
-  
Other
0 kg

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.

 
-  
Filter paper and paperboard :
.2001
- -  
Coffee filters and the like
0 kg
.2009
- -  
Other
0 kg
.4000
-  
Rolls, sheets and dials, printed for self-recording apparatus
0 kg
-  
Trays, dishes, plates, cups and the like, of paper or paperboard :
.6100
- -  
Of bamboo
0 kg
.6900
- -  
Other
0 kg
-  
Moulded or pressed articles of paper pulp :
.7001
- -  
Egg boxes
0 kg
.7009
- -  
Other
0 kg
-  
Other :
.9001
- -  
Dress patterns
0 kg
.9002
- -  
Sausage casings
0 kg
.9003
- -  
Tubes and pipes
0 kg
.9009
- -  
Other
0 kg