What documents are required to import HS 48201000 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 48201000 into China?

Use CIF (goods + freight + insurance) × 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
Heading4820Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, ofpaper or paperboard
Subheading482010- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
National48201000登记本,账本,笔记本等及类似品

48201000

ACTIVE

What is the China import tariff for HS 48201000 (登记本,账本,笔记本等及类似品)?

Quick answer: China MFN rate for HS 48201000 is 5%, plus VAT 13%.

"- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"登记本,账本,笔记本等及类似品"

HS code 4820100000 (Chapter 48 "Paper and paperboard"; Heading 4820 "Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, ofpaper or paperboard"; Subheading 482010 "- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles") under the China tariff schedule classifies "登记本,账本,笔记本等及类似品". China customs apply MFN rate of 5%, General rate 80%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	5%	Official tariff schedule
普通税率 General rate	80%	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	13%	Official tariff schedule