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
- Subheading482030Binders (other than book covers), folders and file covers
- National48203000纸制活动封面、文件夹及卷宗皮
48203000
What is the China import tariff for HS 48203000 (纸制活动封面、文件夹及卷宗皮)?
Quick answer: China MFN rate for HS 48203000 is 5%, plus VAT 13%.
"Binders (other than book covers), folders and file covers"
"纸制活动封面、文件夹及卷宗皮"
HS code 4820300000 (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 482030 "Binders (other than book covers), folders and file covers") under the China tariff schedule classifies "纸制活动封面、文件夹及卷宗皮". China customs apply MFN rate of 5%, General rate 80%. Statutory unit of measure: 千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 5% |
普通税率 General rate | 80% |
增值税率 VAT | 13% |
消费税率 Consumption tax | 无 |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 4820.30 across other jurisdictions