What documents are required to import HS 48070000 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 48070000 into China?

Use CIF (goods + freight + insurance) × 6% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter48Paper and paperboard
Heading4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whe-ther or not internally reinforced, in rolls or sheets
Subheading480700Composite 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
National48070000成卷或成张的复合纸及纸板

48070000

ACTIVE

What is the China import tariff for HS 48070000 (成卷或成张的复合纸及纸板)?

Quick answer: China MFN rate for HS 48070000 is 6%, plus VAT 13%.

"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"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"成卷或成张的复合纸及纸板"

HS code 4807000000 (Chapter 48 "Paper and paperboard"; Heading 4807 "Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whe-ther or not internally reinforced, in rolls or sheets"; Subheading 480700 "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") under the China tariff schedule classifies "成卷或成张的复合纸及纸板". China customs apply MFN rate of 6%, General rate 40%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	6%	Official tariff schedule
普通税率 General rate	40%	Official tariff schedule
进口暂定税率 Import provisional	5%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
消费税率 Consumption tax	无	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口暂定税率 Export provisional	无	Official tariff schedule
出口退税率 Export rebate	0%	Official tariff schedule