What documents are required to import HS 48132000 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 48132000 into China?

Use CIF (goods + freight + insurance) × 7.5% = 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
Heading4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes
Subheading481320In rolls of a width not exceeding 5 cm
National48132000宽度≤5cm成卷的卷烟纸

48132000

ACTIVE

What is the China import tariff for HS 48132000 (宽度≤5cm成卷的卷烟纸)?

Quick answer: China MFN rate for HS 48132000 is 7.5%, plus VAT 13%.

"In rolls of a width not exceeding 5 cm"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"宽度≤5cm成卷的卷烟纸"

HS code 4813200000 (Chapter 48 "Paper and paperboard"; Heading 4813 "Cigarette paper, whether or not cut to size or in the form of booklets or tubes"; Subheading 481320 "In rolls of a width not exceeding 5 cm") under the China tariff schedule classifies "宽度≤5cm成卷的卷烟纸". China customs apply MFN rate of 7.5%, General rate 100%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	7.5%	Official tariff schedule
普通税率 General rate	100%	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