4811.59
Chapter 48Paper and paperboard
Heading 4811Paper, 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
Subheading 481159Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)
Across 13 destination markets covered, HS 4811.59 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 3 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 | 4811.59.20.00 | Printing paper | Free | 第二栏税率:37% | — |
INIndia | 48115910 | Aseptic packaging paper | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 48115920 | - - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products | 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 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 4811592000 | - - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4811.59.20 | - - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:5% | — |
THThailand | 48115920 | Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products | 35.00 | — | |
VNVietnam | 48115920 | - - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 481159010 | - For milk carton | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4811590000 | Other | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48115910 | Goods, as follows:(a) in strips or rolls of a width not exceeding 15 cm;(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state | 5% | 0% ChAFTA | |
GBUnited Kingdom | 4811590020 | Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | 增值税 (VAT):20.00 % | — |
BRBrazil | 48115910 | Em tiras ou rolos de largura não superior a 15 cm ou em folhas em que nenhum lado exceda 360 mm, quando não dobradas | 14.4% | 工业产品税 (IPI):3.25% | — |
MXMexico | 48115901 | Recubiertos por una de sus caras, con una película de materia plástica artificial, aun cuando también lleven recubrimiento de otros materiales. | 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.