Customs - Tariff Book
Note
1.
For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by mass an insoluble fraction of 92 per cent or more for soda or sulphate wood pulp or of 88 per cent or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 per cent sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0,15 per cent by mass.
| Heading | Description | General |
|---|---|---|
| 4701.00 | Mechanical wood pulp | free |
| 4702.00 | Chemical wood pulp, dissolving grades | free |
| 47.03 | Chemical wood pulp, soda or sulphate, other than dissolving grades: | |
| 4703.1 | Unbleached: | |
| 4703.11 | Coniferous | free |
| 4703.19 | Non-coniferous | free |
| 4703.2 | Semi-bleached or bleached: | |
| 4703.21 | Coniferous | free |
| 4703.29 | Non-coniferous | free |
| 47.04 | Chemical wood pulp, sulphite, other than dissolving grades: | |
| 4704.1 | Unbleached: | |
| 4704.11 | Coniferous | free |
| 4704.19 | Non-coniferous | free |
| 4704.2 | Semi-bleached or bleached: | |
| 4704.21 | Coniferous | free |
| 4704.29 | Non-coniferous | free |
| 4705.00 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | free |
| 47.06 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material: | |
| 4706.10 | Cotton linters pulp | free |
| 4706.20 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | free |
| 4706.30 | Other, of bamboo | free |
| 4706.9 | Other: | |
| 4706.91 | Mechanical | free |
| 4706.92 | Chemical | free |
| 4706.93 | Obtained by a combination of mechanical and chemical processes | free |
| 47.07 | Recovered (waste and scrap) paper or paperboard: | |
| 4707.10 | Unbleached kraft paper or paperboard or corrugated paper or paperboard | free |
| 4707.20 | Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | free |
| 4707.30 | Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | free |
| 4707.90 | Other, including unsorted waste and scrap | free |
Notes
1.
For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (irrespective of the thickness or mass per m²).
2.
This Chapter does not cover the following:
(a)
articles of Chapter 30;
(b)
stamping foils of heading 32.12;
(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 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 or 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 (excluding wall coverings of heading 48.14) (Chapter 39);
(h)
articles of heading 42.02 (for example, travel goods);
(ij)
articles of Chapter 46 (manufacturers of plaiting material);
(k)
paper yarn or textile articles of paper yarn (Section XI);
(l)
articles of Chapter 64 or Chapter 65;
(m)
abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (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 Section 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).
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 wading 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 per cent by mass 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 micrometers (microns), weighing not less than 40 g/m² and not more than 65 g/m², and appllies only to paper: (a) in strips or rolls of 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 expressions "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:
(A)
For paper or paperboard of a mass of not more than 150 g/m²:
(a)
containing 10 per cent or more of fibres obtained by a mechanicalor chemi-mechanical process, and
1.
of a mass of not more than 80 g/m², or
2.
coloured throughout the mass; or
(b)
containing more than 8 per cent ash, and
1.
of a mass of not more than 80 g/m², or
2.
coloured throughout the mass; or
(c)
containing more than 3 per cent ash and having a brightness of 60 per cent or more; or
(d)
containing more than 3 per cent but not more than 8 per cent ash, having a brightness less than 60 per cent, and a burst index equal to or less than 2,5 kPa m²/g; or
(e)
containing 3 per cent ash or less, having a brightness of 60 per cent or more and a burst index equal to or less than 2,5 kPa m²/g.
(B)
For paper or paperboard of a mass of more than 150 g/m²:
(a)
coloured throughout the mass; or
(b)
having a brightness of 60 per cent or more , and
1.
a caliper of 225 micrometers (microns) or less, or
2.
a caliper of more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content of more than 3 per cent; or
(c)
having a brightness of less than 60 per cent, a caliper of 254 micrometers (microns) or less and an ash content of more than 8 per cent.
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 per cent by mass 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 this Schedule.
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:
(i)
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;
(ii)
with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii
coated or covered on the face side with plastics, the layer plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(iv)
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 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 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 subsidiary 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 per cent by mass of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, of a mass exceeding 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 mass. Mass (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 per cent by mass of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, of a mass of 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 per cent in the cross direction and of more than 2 per cent 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 mass:
| Mass (g/m²) | Minimum tear (mN): Machine direction | Minimum tear (mN): Machine direction plus cross direction | Minimum tensile (kN/m): Cross direction | Minimum tensile (kN/m): 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 per cent by mass 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 per cent 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 processes, of a mass of 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 per cent relative humidity, at 23°C.
5.
| Heading | Description | General |
|---|---|---|
| 4801.00 | Newsprint, in rolls or sheets | 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 (excluding paper of heading 48.01 or 48.03); hand-made paper and paperboard: | |
| 4802.10 | Hand-made paper and paperboard | free |
| 4802.20 | Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard: | |
| 4802.20.20 | In strips or rolls of a width exceeding 150 mm; in rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | free |
| 4802.20.90 | Other | 15% |
| 4802.40 | Wallpaper base: | |
| 4802.40.20 | In strips or rolls of a width exceeding 150 mm; in rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | free |
| 4802.40.90 | Other | 15% |
| 4802.5 | Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 per cent by mass of the total fibre content consists of such fibres: | |
| 4802.54 | Of a mass of less than 40 g/m²: | |
| 4802.54.05 | Of a mass of 25 g/m² or more but not exceeding 35 g/m² | free |
| 4802.54.20 | Other, in strips or rolls of a width exceeding 150 mm; in rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | free |
| 4802.54.30 | Other carbonising base paper | 15% |
| 4802.55.20 | Other, of a width exceeding 150 mm | free |
| 4802.54.90 | Other | free |
| 4802.55.10 | Security paper used for banknotes or the like | free |
| 4802.55.30 | Other carbonising base paper | 15% |
| 4802.55 | Of a mass of 40 g/m² or more but not more than 150 g/m², in rolls: | |
| 4802.55.90 | Other | free |
| 4802.56.30 | Other carbonising base paper | 15% |
| 4802.56 | Of a mass of 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: | |
| 4802.56.20 | In rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | 5% |
| 4802.56.90 | Other | 10% |
| 4802.57.10 | Security paper used for banknotes or the like | free |
| 4802.57.20 | Other, in strips or rolls of a width exceeding 150 mm; in rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | free |
| 4802.57.30 | Other carbonising base paper | 15% |
| 4802.57 | Other, of a mass of 40 g/m² or more but not more than 150 g/m²: | |
| 4802.58.20 | In strips or rolls of a width exceeding 150 mm; in rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | free |
| 4802.58.30 | Other carbonising base paper | 15% |
| 4802.58 | Of a mass of more than 150 g/m²: | |
| 4802.57.90 | Other | free |
| 4802.58.90 | Other | free |
| 4802.6 | Other paper and paperboard, of which more than 10 per cent by mass of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: | |
| 4802.61.20 | Of a width exceeding 150 mm | free |
| 4802.61.30 | Other carbonising base paper | 15% |
| 4802.61 | In rolls: | |
| 4802.62.30 | Other carbonising base paper | 15% |
| 4802.62.20 | In rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | free |
| 4802.61.90 | 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: | |
| 4802.62.90 | Other | free |
| 4802.69.30 | Other carbonising base paper | 15% |
| 4802.69.20 | In strips or rolls of a width exceeding 150 mm; in rectangular (including square) sheets with one side exceeding 360 mm and the other side exceeding 150 mm in the unfolded state | free |
| 4802.69 | Other: | |
| 4802.69.90 | Other | free |
| 4803.00 | 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 | 5% |
| 48.04 | Uncoated kraft paper and paperboard, in rolls or sheets (excluding that of heading 48.02 or 48.03): | |
| 4804.1 | Kraftliner: | |
| 4804.11 | Unbleached | free |
| 4804.19 | Other | free |
| 4804.2 | Sack kraft paper: | |
| 4804.21 | Unbleached | free |
| 4804.29 | Other | free |
| 4804.3 | Other kraft paper and paperboard of a mass of 150 g/m² or less: | |
| 4804.31 | Unbleached | free |
| 4804.39 | Other | free |
| 4804.4 | Other kraft paper and paperboard of a mass of more than 150 g/m² but less than 225 g/m²: | |
| 4804.41 | Unbleached | free |
| 4804.42 | Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process | free |
| 4804.49 | Other | free |
| 4804.5 | Other kraft paper and paperboard of a mass of 225 g/m² or more: | |
| 4804.51 | Unbleached | free |
| 4804.52 | Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process | free |
| 4804.59 | Other | 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: | |
| 4805.1 | Fluting paper: | |
| 4805.11 | Semi-chemical fluting paper | free |
| 4805.12 | Straw fluting paper | free |
| 4805.19 | Other | free |
| 4805.2 | Testliner (recycled liner board): | |
| 4805.24 | Of a mass of 150 g/m² or less | free |
| 4805.25 | Of a mass of more than 150 g/m² | free |
| 4805.30 | Sulphite wrapping paper | free |
| 4805.40 | Filter paper and paperboard | free |
| 4805.50 | Felt paper and paperboard | free |
| 4805.9 | Other: | |
| 4805.91 | Of a mass of 150 g/m² or less | free |
| 4805.92 | Of a mass of more than 150 g/m² but less than 225 g/m² | free |
| 4805.93 | Of a mass of 225 g/m² or more | free |
| 48.06 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: | |
| 4806.10 | Vegetable parchment | free |
| 4806.20 | Greaseproof papers | free |
| 4806.30 | Tracing papers | free |
| 4806.40 | Glassine and other glazed transparent or translucent papers | free |
| 4807.00 | 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 | free |
| 48.08 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets (excluding that of heading 48.03): | |
| 4808.10 | Corrugated paper and paperboard, whether or not perforated | free |
| 4808.40 | Kraft paper, creped or crinkled, whether or not embossed or perforated | free |
| 4808.90 | Other | 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: | |
| 4809.20 | Self-copy paper | free |
| 4809.90 | Other | 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: | |
| 4810.1 | 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 per cent by mass of the total fibre content consist of such fibres: | |
| 4810.13.1 | Thermocopy paper: | |
| 4810.13 | In rolls: | |
| 4810.13.11 | Of a width not exceeding 150 mm | 5% |
| 4810.13.19 | Other | free |
| 4810.13.20 | Other, of a width not exceeding 150 mm | free |
| 4810.14.21 | Of a width not exceeding 150 mm | 5% |
| 4810.13.90 | Other | free |
| 4810.14.29 | Other | free |
| 4810.14.2 | Thermocopy paper: | |
| 4810.14 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: | |
| 4810.14.30 | Other, with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.14.90 | Other | free |
| 4810.19.21 | Of a width not exceeding 150 mm | 5% |
| 4810.19.30 | Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.19.29 | Other | free |
| 4810.19 | Other: | |
| 4810.19.2 | Thermocopy paper: | |
| 4810.19.90 | Other | free |
| 4810.2 | Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 per cent by mass of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: | |
| 4810.22.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.22 | Light-mass coated paper: | |
| 4810.22.90 | Other | free |
| 4810.29.21 | Of a width not exceeding 150 mm | 5% |
| 4810.29 | Other: | |
| 4810.29.2 | Thermocopy paper: | |
| 4810.29.29 | Other | free |
| 4810.29.30 | Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.29.90 | Other | free |
| 4810.3 | Kraft paper and paperboard (excluding that of a kind used for writing, printing or other graphic purposes): | |
| 4810.31.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.31 | Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process, and of a mass of 150 g/m² or less: | |
| 4810.32.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.32 | Bleached uniformly throughout the mass and of which more than 95 per cent by mass of the total fibre content consists of wood fibres obtained by a chemical process, and of a mass of more than 150 g/m²: | |
| 4810.31.90 | Other | free |
| 4810.32.90 | Other | free |
| 4810.39.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.39 | Other: | |
| 4810.39.90 | Other | free |
| 4810.9 | Other paper and paperboard: | |
| 4810.92.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.92 | Multy-ply: | |
| 4810.92.90 | Other | free |
| 4810.99.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4810.99 | Other: | |
| 4810.99.90 | Other | 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 (excluding goods of the kind described in heading 48.03, 48.09 or 48.10): | |
| 4811.10.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state (excluding floor coverings on a base of paper or of paperboard, whether or not cut to size) | free |
| 4811.10 | Tarred, bituminised or asphalted paper and paperboard: | |
| 4811.10.90 | Other | free |
| 4811.4 | Gummed or adhesive paper and paperboard: | |
| 4811.41.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4811.41 | Self-adhesive: | |
| 4811.41.90 | Other | free |
| 4811.49.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4811.49 | Other: | |
| 4811.5 | Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): | |
| 4811.49.90 | Other | free |
| 4811.51 | Bleached, of a mass of more than 150 g/m²: | |
| 4811.51.10 | In strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state (excluding floor coverings on a base of paper or of paperboard, whether or not cut to size) | free |
| 4811.51.90 | Other | free |
| 4811.59.40 | Coated, impregnated or covered with melamine, of a thickness of 70 microns, not in rolls | free |
| 4811.59.30 | Coated, impregnated or covered with melamine, of a thickness of 70 microns or more, in rolls | free |
| 4811.59.10 | Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state (excluding floor coverings on a base of paper or of paperboard, whether or not cut to size) | free |
| 4811.59 | Other: | |
| 4811.59.05 | Combined with plastic film with a film thickness not exceeding 50 microns, printed | 5% |
| 4811.60.30 | Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4811.60.2 | Coated with a thermosensitive layer: | |
| 4811.60 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol: | |
| 4811.60.29 | Other | free |
| 4811.60.21 | In rolls of a width not exceeding 150 mm | 5% |
| 4811.59.90 | Other | free |
| 4811.60.90 | Other | free |
| 4811.90.05 | Combined with metal foil with a foil thickness not exceeding 15 microns, printed | 5% |
| 4811.90.21 | In rolls of a width not exceeding 150 mm | 5% |
| 4811.90.30 | Other, in strips or rolls of a width not exceeding 150 mm; in rectangular (including square) sheets with one side not exceeding 360 mm and the other side not exceeding 150 mm in the unfolded state | free |
| 4811.90.29 | Other | free |
| 4811.90.2 | Coated with a thermosensitive layer: | |
| 4811.90 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres: | |
| 4811.90.90 | Other | free |
| 4812.00 | Filter blocks, slabs and plates, of paper pulp | free |
| 48.13 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes: | |
| 4813.10 | In the form of booklets or tubes | free |
| 4813.20 | In rolls of a width not exceeding 5 cm | free |
| 4813.90 | Other | free |
| 48.14 | Wallpaper and similar wall coverings; window transparencies of paper: | |
| 4814.20 | 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 |
| 4814.90 | Other: | |
| 4814.90.10 | "Ingrain" paper | free |
| 4814.90.90 | Other | free |
| 48.16 | Carbon paper, self-copy paper and other copying or transfer papers (excluding those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes: | |
| 4816.20 | Self-copy paper | free |
| 4816.90.10 | Carbon or similar copying papers | free |
| 4816.90 | Other: | |
| 4816.90.90 | Other | 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: | |
| 4817.10 | Envelopes | 20% |
| 4817.20 | Letter cards, plain postcards and correspondence cards | 20% |
| 4817.30 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 20% |
| 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, 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: | |
| 4818.10 | Toilet paper | 20% |
| 4818.20 | Handkerchiefs, cleansing or facial tissues and towels | 20% |
| 4818.30 | Tablecloths and serviettes | 20% |
| 4818.50 | Articles of apparel and clothing accessories | 20% |
| 4818.90 | Other | 20% |
| 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: | |
| 4819.10 | Cartons, boxes and cases, of corrugated paper or paperboard | 10% |
| 4819.20 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 10% |
| 4819.30 | Sacks and bags, having a base of a width of 40 cm or more | 10% |
| 4819.40 | Other sacks and bags, including cones | 10% |
| 4819.50 | Other packing containers, including record sleeves | 10% |
| 4819.60 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 15% |
| 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: | |
| 4820.10 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 15% |
| 4820.20 | Exercise books | 15% |
| 4820.30 | Binders (excluding book covers), folders and file covers | 15% |
| 4820.40 | Manifold business forms and interleaved carbon sets | 15% |
| 4820.50 | Albums for samples or for collections | 15% |
| 4820.90 | Other | 15% |
| 48.21 | Paper or paperboard labels of all kinds, whether or not printed: | |
| 4821.10 | Printed | 15% |
| 4821.90 | Other | 15% |
| 48.22 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened): | |
| 4822.10 | Of a kind used for winding textile yarn: | |
| 4822.10.10 | Of a kind used with textile machinery, cone-shaped | 10% |
| 4822.10.90 | Other | free |
| 4822.90 | Other | 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: | |
| 4823.20 | Filter paper and paperboard | free |
| 4823.40 | Rolls, sheets and dials, printed for self-recording apparatus | 15% |
| 4823.6 | Trays, dishes, plates, cups and the like, of paper or paperboard: | |
| 4823.61 | Of bamboo | 15% |
| 4823.69 | Other | 15% |
| 4823.70 | Moulded or pressed articles of paper pulp | free |
| 4823.90.03 | Self-adhesive paper, in strips or in rolls | 20% |
| 4823.90.07 | Cards for use with Jacquard or similar textile machines | free |
| 4823.90.10 | Textile spinning cans | free |
| 4823.90.40 | Glazed transparent or translucent papers, in rolls of a width of 110 mm or more | free |
| 4823.90.50 | Garment patterns | free |
| 4823.90 | Other: | |
| 4823.90.80 | Other, in strips or rolls of a width exceeding 150 mm but not exceeding 360 mm | free |
| 4823.90.85 | Floor coverings on a base of paper and paperboard | free |
| 4823.90.90 | Other | 15% |
Notes
1.
This Chapter does not cover the following:
(a)
photographic negatives or positives on transparent bases (Chapter 37);
(b)
maps, plans or globes, in relief, whether or not printed (heading 90.23);
(c)
playing cards or other goods of Chapter 95; or
(d)
original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred 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 49.01, whether or not containing advertising material.
4.
Heading 49.01 also covers the following:
(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 49.11.
5.
Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 49.11.
6.
For the purposes of heading 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.
Additional Note
1.
Tariff subheadings 4907.00.16 and 4907.00.18 applies to the foreign currency banknotes mentioned therein, exported from the Republic.
| Heading | Description | General |
|---|---|---|
| 49.01 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: | |
| 4901.10 | In single sheets whether or not folded | free |
| 4901.9 | Other: | |
| 4901.91 | Dictionaries and encyclopaedias, and serial instalments thereof | free |
| 4901.99 | Other | free |
| 49.02 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material: | |
| 4902.10 | Appearing at least four times a week | free |
| 4902.90 | Other | free |
| 4903.00 | Children's picture, drawing or colouring books | free |
| 4904.00 | Music, printed or in manuscript, whether or not bound or illustrated | free |
| 49.05 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: | |
| 4905.20 | In book form | free |
| 4905.90 | Other | free |
| 4906.00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | free |
| 4907.00 | 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: | |
| 4907.00.1 | Banknotes: | |
| 4907.00.11 | National currency, in circulation, repatriated from abroad | free |
| 4907.00.19 | Other | free |
| 4907.00.12 | National currency, not in circulation, printed abroad | free |
| 4907.00.16 | Foreign currency, printed locally, not in circulation, as provided for in Additional Note 1 to Chapter 49 | free |
| 4907.00.30 | Travellers cheques and bills of exchange, denominated in a foreign currency | free |
| 4907.00.14 | Foreign currency, in circulation, imported | free |
| 4907.00.40 | Postage stamps | free |
| 4907.00.18 | Foreign currency, in circulation, as provided for in Additional Note 1 to Chapter 49 | free |
| 4907.00.90 | Other | 15% |
| 4907.00.50 | Revenue stamps | free |
| 49.08 | Transfers (decalcomanias): | |
| 4908.10.10 | In rolls, of a width of 150 cm or more and a width of the printed area of 130 cm or more | 5% |
| 4908.10 | Transfers (decalcomanias), vitrifiable: | |
| 4908.10.90 | Other | 15% |
| 4908.90 | Other: | |
| 4908.90.10 | In rolls, of a width of 150 cm or more and a width of the printed area of 130 cm or more | 5% |
| 4908.90.90 | Other | 15% |
| 4909.00 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 15% |
| 4910.00 | Calendars of any kind, printed, including calendar blocks | 15% |
| 49.11 | Other printed matter, including printed pictures and photographs: | |
| 4911.10.30 | Cut samples of cloth, leather, linoleum, wallpaper, carpets or plastic, in book form; colour cards, for paints or similar surfacing preparations, whether or not in book form | free |
| 4911.10.20 | Publications and other advertising matter, relating to fairs, exhibitions and tourism in foreign countries | free |
| 4911.10.10 | Catalogues, price lists and trade publications of firms or persons having no established place of business in the Republic or no representative holding stocks in the Republic | free |
| 4911.10 | Trade advertising material, commercial catalogues and the like: | |
| 4911.10.90 | Other | 15% |
| 4911.9 | Other: | |
| 4911.91 | Pictures, designs and photographs | free |
| 4911.99 | Other: | |
| 4911.99.10 | Mottoes and texts, of religious subjects | free |
| 4911.99.90 | Other | 15% |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.