🗂️第48章：Paper and paperboard; paperboard, paper or paperboard products
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 4801001000 | Newsprint, in rolls | 5% | 0 | - |
| 4801009000 | Newsprint, in sheets | 5% | 0 | - |
| 4802101000 | Xuan paper | 6% | 13 | - |
| 4802109000 | Other hand-made paper and paperboard | 6% | 13 | - |
| 4802201000 | Photo paper base(uncoated, in rolls or sheets) | 6% | 0 | - |
| 4802209000 | Other paper and paperboard, of a kind used as a base for photo-sensitive, heat-sensitive or electrosen-sitive paper or paperboard(uncoated, in rolls or sheets) | 6% | 0 | - |
| 4802400000 | Wallpaper base(uncoated, in rolls or rectangular sheets) | 6% | 0 | - |
| 4802540000 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes(weighing less than 40g/㎡, containing fibres not more than 10%, obtained by mechanical or chemi-mechanical process) | 6% | 0 | - |
| 4802550010 | Offset paper, weighing 40g/㎡ or more but not more than 150g/㎡(in rolls, containing fibres not more than 10%, obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4802550090 | Uncoated paper, weighing 40g/㎡ or more but not more than 150g/㎡ used for writing and printing (in rolls, containing fibres not more than 10%, obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4802560010 | Offset paper, weighing 40g/㎡ or more but not more than 150g/㎡(in sheets with one side not exceeding 435mm and the other side not exceeding 297mm, containing not more than 10% of fibres, obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4802560090 | Uncoated paper, weighing 40g/㎡ or more but not more than 150g/㎡, used for writing and printing(in sheets with one side not exceeding 435mm and the other side not exceeding 297mm, containing not more than 10% of fibres, obtained by mechanical or chemi-mech | 5% | 0 | - |
| 4802570010 | Other offset paper, weighing 40g/㎡ or more but not more than 150g/㎡(containing not more than 10% of fibres obtained by mechanical or chemi- mechanical process) | 5% | 0 | - |
| 4802570090 | Other uncoated paper, weighing 40g/㎡ or more but not more than 150g/㎡(used for writing and printing, containing not more than 10% of fibres obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4802580000 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes(weighing more than 150g/㎡, containing not more than 10% of fibres obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4802610000 | Uncoated paper in sheets of a kind used for writing, printing or other graphic purposes(containing more than 10% of fibres obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4802620000 | Uncoated paper in sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state, containing more than 10% of fibres obtained by mechanical or chemi-mechanical process | 5% | 0 | - |
| 4802690000 | Other uncoated paper in rolls, of a kind used for writing, printing or other graphic purposes in rolls(containing more than 10% of fibres obtained by mechanical or chemi-mechanical process, one side not exceeding 36cm) | 5% | 0 | - |
| 4803000000 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes(if in strips or in rolls, the width is more than 36cm; f in sheets, one side is more than 36cm, the other side is more than 15cm) | 5% | 0 | - |
| 4804110000 | Uncoated kraft paper | 5% | 0 | - |
| 4804190000 | Other uncoated kraft paper, bleached, in rolls or sheets | 5% | 0 | - |
| 4804210000 | Uncoated sack kraft paper, unbleached, in rolls or sheets | 5% | 0 | - |
| 4804290000 | Uncoated sack kraft paper, bleaehed, in rolls or sheets | 5% | 0 | - |
| 4804310020 | Uncoated krafliner paper and paperboard (tensile index (vertical + lateral) is greater than or equal to 69 N.M/g,tear index (vertical) is greater than or equal to 10Mn2/g, tensile energy absorption index (horizontal) is greater than or equal to 1.0 J/g, t | 2% | 0 | 13 |
| 4804310090 | Uncoated kraft paper and paperboard, unbleached(weighing not more than 150g/㎡, in rolls or sheets) | 2% | 0 | - |
| 4804390000 | Other kraft paper and paperboard, weighing not more than 150g/㎡ | 2% | 0 | - |
| 4804410000 | Uncoated kraft paper and paperboard, unbleached(weighing more than 115g/㎡ but less than 225g/㎡, in rolls or sheets) | 2% | 0 | - |
| 4804410090 | Other unbleached medium-thick polyester paper and paperboard | 2% | 0.00 | 17.00 |
| 4804420000 | Uncoated kraft paper and paperboard, bleached uniformly throughout the mass and of which weighing more than 115g/㎡ but less than 225g/㎡, in rolls or sheets | 5% | 0 | - |
| 4804490000 | Other uncoated kraft paper and paperboard, bleached(weighing more than 115g/㎡ but less than 225g/㎡, in rolls or sheets) | 2% | 0 | - |
| 4804510000 | Uncoated kraft paper and paperboard, unbleached(weighing 225g/㎡ or more, in rolls or sheets) | 2% | 0 | - |
| 4804510090 | Other unbleached paper and paperboard | 2% | 0.00 | 17.00 |
| 4804520000 | Uncoated kraft paper and paperboard, bleached uniformly throughout the mass and of which weighing 225g/㎡ or more, in rolls or sheets | 5% | 0 | - |
| 4804590000 | Other uncoated kraft paper and paperboard, bleached(weighing 225g/㎡ or more, in rolls or sheets) | 2% | 0 | - |
| 4805110000 | Uncoated semi-chemical fluting paper(in rolls or sheets) | 6% | 0 | - |
| 4805120000 | Uncoated straw fluting paper(in rolls or sheets) | 6% | 0 | - |
| 4805190000 | Other uncoated fluting paper(in rolls or sheets) | 6% | 0 | - |
| 4805240000 | Uncoated testliners(recycled liner board, in rolls or sheets, weighing not more than 150g/㎡) | 6% | 0 | - |
| 4805250000 | Uncoated testliners(recycled liner board, in rolls or sheets, weighing more than 150g/㎡) | 6% | 0 | - |
| 4805300000 | Uncoated sulphite wrapping paper(in rolls or sheets) | 6% | 0 | - |
| 4805400000 | Uncoated filter paper and paperboard(in rolls or sheets) | 6% | 0 | - |
| 4805500000 | Uncoated felt paper and paperboard(in rolls or sheets) | 6% | 0 | - |
| 4805911000 | Paper for electrolytic capacitor(weighing not more than 150g/㎡, in rolls or sheets) | 6% | 0 | - |
| 4805919000 | Other uncoated paper and paperboard(in rolls or sheets, weighing not more than 150g/㎡ ) | 6% | 0 | - |
| 4805920000 | Other uncoated paper and paperboard(in rolls or sheets, weighing more than 150g/㎡ but less than 225g/㎡) | 6% | 0 | - |
| 4805930000 | Other uncoated paper and paperboard(in rolls or sheets, weighing 225g/㎡ or more) | 6% | 0 | - |
| 4806100000 | Vegetable parchment(in rolls or sheets) | 6% | 0 | - |
| 4806200000 | Greaseproof papers(in rolls or sheets) | 6% | 0 | - |
| 4806300000 | Tracing papers(in rolls or sheets) | 6% | 0 | - |
| 4806400000 | Glassine and other glazed transparent or translucent papers(in rolls or sheets) | 6% | 0 | - |
| 4807000000 | Composite paper and paperboard not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets | 6% | 0 | - |
| 4808100000 | Corrugated paper and paperboard, in rolls or sheets, whether or not perforated | 6% | 0 | - |
| 4808400000 | Kraft paper, creped or crinkled, in rolls or sheets, whether or not embossed or perforated | 6% | 0 | - |
| 4808900000 | Other paper and paperboard, creped or crinkled, embossed or perforated | 6% | 0 | - |
| 4809200000 | Self-copy paper(if in rolls, the width is more than 36cm; if in sheets, at least one side is more than 36cm) | 6% | 0 | - |
| 4809900000 | Other self-copy paper and other copying or transfer papers(if in rolls, the width is more than 36cm; f in sheets, at least one side is more than 36cm) | 6% | 0 | - |
| 4810130001 | Chrome paper, in rolls, containing not more than 10% of fibres obtained by a mechanical or chemi- mechanical process | 5% | 0 | - |
| 4810130090 | Other paper and paperboard, coated with inorganic substances, used for writing, printing or other graphic purposes(in rolls, containing not more than 10% of fibres obtained by mechanical or chemi- mechanical process) | 5% | 0 | - |
| 4810140000 | Paper and paperboard,used for writing and printing(in sheets with one side not exceeding 435mm and the other side not exceeding 297mm, containing not more than 10% of fibres obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4810190000 | Other paper and paperboard,used for writing and printing (containing not more than 10% of fibres obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4810220000 | Light-weight coated paper, used for writing and printing (containing more than 10% of fibres obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4810290000 | Other paper and paperboard,coated with inorganic substances, used for writing and printing(containing more than 10% of fibres obtained by mechanical or chemi-mechanical process) | 5% | 0 | - |
| 4810310010 | White paper and paperboard, coated with inorganic substances, weighing not more than 150g/㎡, containing wood fibres obtained by a chemical process | 5% | 0 | - |
| 4810310090 | Kraft paper and paperboard, bleached, coated with inorganic substances, weighing not more than 150g/㎡, containing wood fibres obtained by a chemical process | 5% | 0 | - |
| 4810320010 | White paper and paperboard, coated with inorganic substances, weighing more than 150g/㎡, containing wood fibres obtained by a chemical process | 5% | 0 | - |
| 4810320090 | White kraft paper and paperboard, bleached, coated with inorganic substances, weighing more than 150g/㎡, containing wood fibres obtained by a chemical process | 5% | 0 | - |
| 4810390000 | Other kraft paper and paperboard, coated with inorganic substances(in rolls or in sheets) | 5% | 0 | - |
| 4810920000 | Other kraft paper and paperboard, multiply, coated with inorganic substances(in rolls or in sheets) | 5% | 0 | - |
| 4810990000 | Other paper and paperboard, coated with inorganic substances(in rolls or in sheets) | 6% | 0 | - |
| 4811100000 | Tarred, bituminised or asphalted paper and paperboard(in rolls or sheets, other than goods of the kind described in heading no.48.03, 48.09 or 48.10) | 6% | 0 | - |
| 4811410000 | Self-adhesive paper and paperboard(in rolls or sheets, other than goods of the kind described in heading no.48.03, 48.09 or 48.10) | 6% | 0 | - |
| 4811490000 | Other self-adhesive paper and paperboard(in rolls or sheets, other than goods of the kind described in heading no.48.03, 48.09 or 48.10) | 6% | 0 | - |
| 4811511000 | Paper coated on both sides with plastics for colour photography, bleached, weighting more than 150g/㎡ | 6% | 0 | - |
| 4811519100 | Paper-plastic compound material, bleached, weighing more than 150g/m2 | 6% | 13 | - |
| 4811519900 | Other bleached, impregnated, thick paper and cardboard (thick paper refers to more than 150 grams per square meter, into rolls or into sheets, including paper or cardboard made of floor products) | 6% | 0 | - |
| 4811591000 | Insulating paper and paperboard coated, imregnated or covered with plastics(in rolls or sheets of any size) | 6% | 0 | - |
| 4811599100 | Other aluminized paper and paperboard coated, imregnated or covered with plastics(in rolls or sheets of any size, including floor coverings on a base of paper or paperboard) | 6% | 13 | - |
| 4811599900 | Other paper and paperboard coated, imregnated or covered with plastics(in rolls or sheets of any size, including floor coverings on a base of paper or paperboard) | 6% | 0 | - |
| 4811601000 | Insulating paper and paperboard coated, imregnated or covered with wax, paraffin wax, stearin oil or glyecrol (in rolls or sheets ) | 6% | 0 | - |
| 4811609000 | Other paper and paperboard coated, imregnated or covered with wax, paraffin wax,stearin oil or glyecrol (in rolls or sheets, including floor coverings on a base of paper or paperboard ) | 6% | 0 | - |
| 4811900000 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres | 6% | 0 | - |
| 4812000000 | Filter blocks, slabs and plates, of paper pulp | 6% | 0 | - |
| 4813100000 | Cigarette paper in the form of booklets or tubes | 7.5% | 0 | - |
| 4813200000 | Cigarette paper in rolls of a width not exceeding 5cm | 7.5% | 0 | - |
| 4813900000 | Other cigarette paper, whether or not cut to size | 7.5% | 0 | - |
| 4814200000 | 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 | 6% | 13 | - |
| 4814900010 | "ingrain" paper | 6% | 0 | - |
| 4814900090 | Wallpaper & other wall coverings; window transparencies of paper, nes | 6% | 0 | - |
| 4816200000 | Self-copy paper(in rools or sheets, ther than those of heading no.48.09, the width is not more than 36cm, whether or not put up in boxes) | 6% | 0 | - |
| 4816901000 | Thermal transfer paper(in rools or sheets, ther than those of heading no.48.09, the width is not more than 36cm, whether or not put up in boxes) | 6% | 0 | - |
| 4816909000 | Other carbon paper, self-copy paper and other copying or transfer papers , duplicator stencils and offset plates, of paper(other than those of heading no.48.09, the width is not more than 36cm, whether or not put up in boxes) | 6% | 0 | - |
| 4817100000 | Envelopes | 5% | 13 | - |
| 4817200000 | Letter cards, plain postcards and correspondence cards | 5% | 13 | - |
| 4817300000 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 5% | 13 | - |
| 4818100000 | Toilet paper(in rolls or sheets of a width not exceeding 36cm, or cut to special shape) | 5% | 13 | - |
| 4818200000 | Handkerchiefs, cleansing or facial tissues and towels(in rolls or sheets of a width not exceeding 36cm, or cut to special shape) | 5% | 13 | - |
| 4818300000 | Tablecloths and serviettes(in rolls or sheets of a width not exceeding 36cm, or cut to special shape) | 5% | 13 | - |
| 4818500000 | Articles of apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 5% | 13 | - |
| 4818900000 | Bed sheets and similar household, snaitary or hospital articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres. | 5% | 13 | - |
| 4819100000 | Cartons, boxes and cases, of corrugated paper or paperboard | 5% | 13 | - |
| 4819200000 | Folding cartons, boxes and cases, of noncorrugated paper or paperboard | 5% | 13 | - |
| 4819300000 | Sacks and bags, having a base of a width exceeding 40cm | 6% | 13 | - |
| 4819400000 | Other sacks and bags, including cones | 5% | 13 | - |
| 4819500000 | Other packing containers, including record sleeves | 5% | 13 | - |
| 4819600000 | Box files, letter trays, storage boxes and simiar articles, of a kind used in offices, shops or the like | 5% | 13 | - |
| 4820100000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 5% | 13 | - |
| 4820200000 | Exercise books | 5% | 13 | - |
| 4820300000 | Binders(other than book covers), folders and file covers | 5% | 13 | - |
| 4820400000 | Manifold business forms and interleaved carbon sets | 5% | 13 | - |
| 4820500000 | Albums for samples or for collections | 5% | 13 | - |
| 4820900000 | Other articles of stationery of paper or paperboard | 5% | 13 | - |
| 4821100000 | Printed labels of paper or paperboard | 6% | 13 | - |
| 4821900000 | Other labels of paper or paperboard | 6% | 13 | - |
| 4822100000 | Bobbins, spools, cops and similar articles of paper pulp, paper or paperboard , of a kind used for winding textile yarn | 6% | 13 | - |
| 4822900000 | Other bobbins, spools, cops and similar articles of paper pulp, paper or paperboard | 6% | 13 | - |
| 4823200000 | Filter paper and paperboard cut to size or shape | 6% | 13 | - |
| 4823400000 | Rolls, sheets and dials, printed, for self-recording apparatus | 6% | 13 | - |
| 4823610000 | Trays, dishes, plates, cups and the like, of paper or paperboard, of bamboo | 5% | 13 | - |
| 4823691000 | Trays, dishes, plates, cups and the like, of other paper or paperboard of non wood | 5% | 13 | - |
| 4823699000 | Trays, dishes, plates, cups and the like, of other paper or paperboard | 5% | 13 | - |
| 4823700000 | Moulded or pressed articles of paper pulp | 6% | 13 | - |
| 4823901000 | Floor coverings on a base of paper or of paperboard | 6% | 0 | - |
| 4823902000 | Joss paper and the like | 6% | 13 | - |
| 4823903000 | Paper fans | 5% | 13 | - |
| 4823909000 | Other paper and articles of paper | 6% | 13 | - |