4805.91
Chapter 48Paper and paperboard
Heading 4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
Subheading 480591Weighing 150 g/m2 or less
Across 13 destination markets covered, HS 4805.91 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 2 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
13/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 4805.91.10 | Multi-ply paper and paperboard; bibulous and wrapping paper | Free | 第二栏税率:30% | — |
INIndia | 48059100 | Weighing 150 g/m2 or less | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 48059110 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 5.00 | 增值税 (PPN):12.00 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4805911000 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 10% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4805.91.10 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 48059110 | Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 35.00 | — | |
VNVietnam | 48059110 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6% | 7.5 | 优惠税率:5 增值税:8/10 | 33% ACFTA / RCEP · Form E |
JPJapan | 480591000 | Weighing 150 g/m2 or less | 2.5% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 4805911000 | Multi-ply paper and paperboard, bleached each layer | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48059110 | Multi-ply paper and paperboard | 5% | 0% ChAFTA | |
GBUnited Kingdom | 4805910010 | Decor paper with the following characteristics<br>- weighing 30-150 g/m²; having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | 增值税 (VAT):20.00 % | — |
BRBrazil | 48059100 | De peso não superior a 150 g/m2 | 10.8% | 工业产品税 (IPI):3.25% | — |
MXMexico | 48059101 | De peso inferior o igual a 150 g/m² . | Ex.* | 一般进口税 (IGI):Ex.* 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.