澳大利亚 · 第 48· 239 条目
§48纸及纸板
本章品目（4 位 WCO 统一）
21 个品目
4801成卷或成张新闻纸→4802未涂布书写印刷用纸及纸板;手工纸板→4803卫生或家用纸原纸、纤维素絮纸及纤维素纤维纸网→4804未涂布牛皮纸及纸板(4802或4803品目除外)→4805其他未涂布纸及纸板(未经本章注释三规定以外加工)→4806植物羊皮纸、防油纸、描图纸、蜡光纸及其他上光透明或半透明纸→4807复合纸及纸板(未涂布或浸渍,不论是否内部加强)→4808瓦楞、皱纹、压花或穿孔纸及纸板(4803品目除外)→4809碳纸、自复写纸及复写转印纸→4810涂布高岭土或其他无机物质的纸及纸板→4811涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网→4812涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网→4813卷烟纸，不论是否切成一定尺寸或制成小册子或管状→4814墙纸及类似墙面覆盖物；纸制窗用透明饰物→4816碳纸、自复写纸、复写转印纸及纸制复印模板、胶印版→4817纸或纸板制信封、信卡、明信片、文具盒及文具组合→4819纸、纸板等制箱、盒、袋等包装容器及办公用品→4820纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮→4821纸或纸板制各种标签，不论是否印刷→4822纸浆、纸或纸板制筒管、线轴、纡子及类似承载物→4823其他纸、纸板、纤维素絮胎及纤维素纤维网制品→
澳大利亚 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 48010040 | Newsprint, in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state | 5%CA:Free | → |
| 48010050 | Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4801.00.40 | 5% | → |
| 48010060 | Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4801.00.40 | 5%CA:2.5% | → |
| 48010071 | Goods, as follows:(a) weighing more than 57 g/m2; or(b) having an ash content by weight of more than 8% | 5%CA:2.5% | → |
| 48010079 | Other | Free | → |
| 48021000 | Hand-made paper and paperboard | Free | → |
| 48022021 | 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%CA:Free | → |
| 48022022 | Containing paper or paperboard made mainly from pulp obtained by a chemi-mechanical process, as follows:(a) weighing not more than 22 g/m2;(b) weighing more than 205 g/m2 | 5%DCS:Free | → |
| 48022029 | Other | Free | → |
| 48022031 | 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 | Free | → |
| 48022039 | Other | Free | → |
| 48022041 | 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 | Free | → |
| 48022049 | Other | 5%DCS:Free | → |
| 48024010 | 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 | Free | → |
| 48024020 | Goods, NSA, containing paper or paperboard made mainly from pulp obtained by a chemi-mechanical process, as follows:(a) weighing not more than 22 g/m2;(b) weighing 205 g/m2or more | Free | → |
| 48024090 | Other | 5% | → |
| 48025410 | 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 | Free | → |
| 48025421 | Goods, as follows:(a) multi-ply paper and paperboard;(b) weighing more than 22 g/m2 | Free | → |
| 48025429 | Other | Free | → |
| 48025490 | Other | 5% | → |
| 48025510 | Of a width not exceeding 15 cm | 5%CA:Free | → |
| 48025590 | Other | 5% | → |
| 48025610 | Goods, as follows:(a) in strips 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%CA:Free | → |
| 48025690 | Other | 5% | → |
| 48025710 | 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%CA:Free | → |
| 48025790 | Other | 5% | → |
| 48025811 | 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%CA:Free | → |
| 48025812 | Goods, NSA, containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process | 5% | → |
| 48025819 | Other | Free | → |
| 48025891 | 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 | Free | → |
| 48025892 | Goods, NSA, as follows:(a) multi-ply paper and paperboard;(b) containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process | Free | → |
| 48025899 | Other | 5%DCS:FreeCA:2.5% | → |
| 48026110 | Not exceeding 15 cm in width | Free | → |
| 48026121 | Weighing 150 g/m2or less | Free | → |
| 48026122 | Weighing more than 150 g/m2but not more than 205 g/m2 | 5%CA:2.5% | → |
| 48026129 | Other | Free | → |
| 48026130 | Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.61.4, as follows:(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;(b) containing not less than 70% of mechanical woodpulp; and(c) weighing 40 g/m2or more but not more than 62 g/m2 | Free | → |
| 48026141 | Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 5% | → |
| 48026142 | Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5%CA:2.5% | → |
| 48026143 | Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:(a) weighing more than 57 g/m2; or(b) having an ash content by weight of more than 8% | 5%CA:2.5% | → |
| 48026149 | Other | Free | → |
| 48026151 | Multi-ply paper and paperboard weighing not more than 205 g/m2 | Free | → |
| 48026152 | Multi-ply paper and paperboard weighing more than 205 g/m2 | 5%DCS:Free | → |
| 48026153 | Goods, NSA, as follows:(a) weighing not more than 22 g/m2;(b) weighing more than 205 g/m2 | Free | → |
| 48026159 | Other | 5% | → |
| 48026190 | Other | Free | → |
| 48026210 | Goods, as follows:(a) in strips 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 | Free | → |
| 48026221 | Weighing 150 g/m2or less | Free | → |
| 48026222 | Weighing more than 150 g/m2but not more than 205 g/m2 | 5%CA:2.5% | → |
| 48026229 | Other | Free | → |
| 48026230 | Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.62.4, as follows:(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;(b) containing not less than 70% of mechanical wood pulp; and(c) weighing 40 g/m2or more but not more than 62 g/m2 | Free | → |
| 48026241 | Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 5% | → |
| 48026242 | Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5%CA:2.5% | → |
| 48026243 | Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:(a) weighing more than 57 g/m2; or(b) having an ash content by weight of more than 8% | Free | → |
| 48026249 | Other | Free | → |
| 48026251 | Multi-ply paper and paperboard weighing not more than 205 g/m2 | Free | → |
| 48026252 | Multi-ply paper and paperboard weighing more than 205 g/m2 | 5%DCS:Free | → |
| 48026253 | Goods, NSA, as follows:(a) weighing not more than 22 g/m2;(b) weighing more than 205 g/m2 | Free | → |
| 48026259 | Other | Free | → |
| 48026290 | Other | Free | → |
| 48026910 | 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%CA:Free | → |
| 48026921 | Weighing 150 g/m2or less | 5% | → |
| 48026922 | Weighing more than 150 g/m2but not more than 205 g/m2 | Free | → |
| 48026929 | Other | 5%DCS:FreeCA:2.5% | → |
| 48026930 | Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.69.4, as follows:(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;(b) containing not less than 70% of mechanical wood pulp; and(c) weighing 40 g/m2or more but not more than 62 g/m2 | Free | → |
| 48026941 | Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 5% | → |
| 48026942 | Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5%CA:2.5% | → |
| 48026943 | Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:(a) weighing more than 57 g/m2; or(b) having an ash content by weight of more than 8% | 5%CA:2.5% | → |
| 48026949 | Other | Free | → |
| 48026951 | Multi-ply paper and paperboard weighing not more than 205 g/m2 | 5% | → |
| 48026952 | Multi-ply paper and paperboard weighing more than 205 g/m2 | 5%DCS:Free | → |
| 48026953 | Goods, NSA, as follows:(a) weighing not more than 22 g/m2;(b) weighing more than 205 g/m2 | 5%DCS:Free | → |
| 48026959 | Other | 5% | → |
| 48026990 | Other | 5%CA:2.5% | → |
| 48030010 | Embossed or perforated, weighing more than 22 g/m2 | 5% | → |
| 48030090 | Other | 5%DCS:Free | → |
| 48041110 | Weighing not more than 205 g/m2 | Free | → |
| 48041190 | Other | Free | → |
| 48041910 | Weighing not more than 205 g/m2 | Free | → |
| 48041990 | Other | Free | → |
| 48042100 | Unbleached | 5%CA:4% | → |
| 48042900 | Other | 5% | → |
| 48043100 | Unbleached | 5% | → |
| 48043900 | Other | 5% | → |
| 48044110 | Weighing not more than 205 g/m2 | Free | → |
| 48044190 | Other | Free | → |
| 48044210 | Weighing not more than 205 g/m2 | Free | → |
| 48044290 | Other | Free | → |
| 48044910 | Weighing not more than 205 g/m2 | Free | → |
| 48044990 | Other | Free | → |
| 48045100 | Unbleached | Free | → |
| 48045200 | Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | Free | → |
| 48045900 | Other | Free | → |
| 48051110 | Weighing not more than 205 g/m2 | 5% | → |
| 48051190 | Other | Free | → |
| 48051210 | Weighing 130 g/m2or more, but not more than 205 g/m2 | Free | → |
| 48051290 | Weighing more than 205 g/m2 | 5%DCS:Free | → |
| 48051910 | Of multi-ply paper or paperboard weighing not more than 205 g/m2 | 5% | → |
| 48051920 | Goods, as follows:(a) weighing not more than 22 g/m2;(b) weighing 205 g/m2or more | 5%DCS:Free | → |
| 48051990 | Other | 5% | → |
| 48052410 | Multi-ply paper and paperboard | 5% | → |
| 48052491 | Weighing 22 g/m2or less | Free | → |
| 48052499 | Other | 5% | → |
| 48052511 | Weighing not more than 205 g/m2 | 5% | → |
| 48052519 | Other | 5%DCS:Free | → |
| 48052591 | Weighing not more than 205 g/m2 | 5% | → |
| 48052599 | Other | 5%DCS:Free | → |
| 48053000 | Sulphite wrapping paper | 5%DCS:Free | → |
| 48054000 | Filter paper and paperboard | 5% | → |
| 48055000 | Felt paper and paperboard | Free | → |
| 48059110 | Multi-ply paper and paperboard | 5% | → |
| 48059191 | Weighing not more than 22 g/m2 | 5%DCS:Free | → |
| 48059199 | Other | Free | → |
| 48059211 | Weighing more than 150 g/m2but not more than 205 g/m2 | 5% | → |
| 48059219 | Other | 5%DCS:Free | → |
| 48059291 | Weighing more than 150 g/m2but not more than 205 g/m2 | 5% | → |
| 48059292 | Goods, NSA, as follows:(a) carton boards and box boards (including strawboard);(b) container board (excluding kraft) | 5%DCS:4%DCT:5% | → |
| 48059299 | Other | 5%DCS:Free | → |
| 48059310 | Multi-ply paper and paperboard | 5%DCS:Free | → |
| 48059391 | Goods, as follows:(a) carton boards and box boards (including strawboard);(b) container board (excluding kraft) | 5%DCS:4%DCT:5% | → |
| 48059399 | Other | 5%DCS:Free | → |
| 48061000 | Vegetable parchment | Free | → |
| 48062000 | Greaseproof papers | Free | → |
| 48063000 | Tracing papers | Free | → |
| 48064000 | Glassine and other glazed transparent or translucent papers | Free | → |
| 48070000 | 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 | Free | → |
| 48081010 | Embossed or perforated, weighing not more than 205 g/m2 | Free | → |
| 48081090 | Other | Free | → |
| 48084010 | Embossed or perforated, weighing not more than 205 g/m2 | Free | → |
| 48084090 | Other | Free | → |
| 48089010 | Embossed or perforated, weighing not more than 205 g/m2 | 5%CA:3% | → |
| 48089090 | Other | Free | → |
| 48092000 | Self-copy paper | Free | → |
| 48099010 | Goods, as follows:(a) sublimation transfer printing paper having a width of not less than 0.9 m in rolls;(b) unsensitised prepared positive transfer media of the kind used for the photocopying of documents by the image-transfer process | Free | → |
| 48099090 | Other | 5% | → |
| 48101310 | Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in rolls of a width exceeding 15 cm | Free | → |
| 48101321 | Printed for self-recording apparatus | 5% | → |
| 48101329 | Other | Free | → |
| 48101390 | Other | 5% | → |
| 48101410 | Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in the form of:(a) strips of a width exceeding 15 cm;(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state | Free | → |
| 48101421 | Printed for self-recording apparatus | 5% | → |
| 48101429 | Other | Free | → |
| 48101490 | Other | 5% | → |
| 48101910 | Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in the form of:(a) strips of a width exceeding 15 cm;(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state | Free | → |
| 48101921 | Printed for self-recording apparatus | 5% | → |
| 48101929 | Other | Free | → |
| 48101990 | Other | 5% | → |
| 48102220 | Goods, printed for self-recording apparatus, as follows:(a) in rolls or strips 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 | Free | → |
| 48102230 | Goods, NSA, as follows:(a) in rolls or strips 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 | Free | → |
| 48102290 | Other | Free | → |
| 48102910 | Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, as follows:(a) in strips or rolls of a width exceeding 15 cm;(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state | Free | → |
| 48102920 | Goods, NSA, printed for self-recording apparatus, as follows:(a) in rolls or strips 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 | Free | → |
| 48102930 | Goods, NSA, as follows:(a) in rolls or strips 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%CA:Free | → |
| 48102990 | Other | 5% | → |
| 48103100 | Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2or less | Free | → |
| 48103200 | Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 | Free | → |
| 48103900 | Other | 5% | → |
| 48109200 | Multi-ply | 5% | → |
| 48109900 | Other | 5% | → |
| 48111000 | Tarred, bituminised or asphalted paper and paperboard | 5% | → |
| 48114110 | 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% | → |
| 48114190 | Other | Free | → |
| 48114910 | 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% | → |
| 48114920 | Decalcomania paper, NSA | Free | → |
| 48114990 | Other | 5%CA:Free | → |
| 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% | → |
| 48115920 | Floor coverings on a base of paper or of paperboard, whether or not cut to size | Free | → |
| 48115990 | Other | 5%CA:Free | → |
| 48116000 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | 5% | → |
| 48119010 | Floor coverings on a base of paper or of paperboard, whether or not cut to size | 5% | → |
| 48119020 | Indicator paper and paperboard, not being diagnostic reagent paper or paperboard, 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 | Free | → |
| 48119030 | Goods, NSA, 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% | → |
| 48119040 | Goods, as follows, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:(a) cast coated paper and paperboard;(b) enamelled blotting paper and paperboard;(c) flock coated, marbled and leatherette paper;(d) indicator paper and paperboard, NSA;(e) parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard | Free | → |
| 48119090 | Other | 5%CA:Free | → |
| 48120000 | FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP | Free | → |
| 48131000 | In the form of booklets or tubes | Free | → |
| 48132000 | In rolls of a width not exceeding 5 cm | Free | → |
| 48139000 | Other | Free | → |
| 48142000 | Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | 5%CA:Free | → |
| 48149000 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 48162000 | Self-copy paper | Free | → |
| 48169010 | Unsensitised prepared positive transfer media of the type used for the photocopying of documents by the image-transfer process | Free | → |
| 48169090 | Other | 5% | → |
| 48171000 | Envelopes | 5% | → |
| 48172000 | Letter cards, plain postcards and correspondence cards | 5% | → |
| 48173000 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 5% | → |
| 48181000 | Toilet paper | 5% | → |
| 48182000 | Handkerchiefs, cleansing or facial tissues and towels | 5% | → |
| 48183000 | Tablecloths and serviettes | 5% | → |
| 48185000 | Articles of apparel and clothing accessories | 5% | → |
| 48189000 | Other | 5% | → |
| 48191000 | Cartons, boxes and cases, of corrugated paper or paperboard | 5% | → |
| 48192000 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 5% | → |
| 48193000 | Sacks and bags, having a base of a width of 40 cm or more | 5% | → |
| 48194000 | Other sacks and bags, including cones | 5% | → |
| 48195000 | Other packing containers, including record sleeves | 5% | → |
| 48196000 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 5% | → |
| 48201000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 5% | → |
| 48202010 | Work books with printed texts and blank spaces to be filled in | Free | → |
| 48202090 | Other | Free | → |
| 48203000 | Binders (other than book covers), folders and file covers | 5% | → |
| 48204000 | Manifold business forms and interleaved carbon sets | Free | → |
| 48205000 | Albums for samples or for collections | 5% | → |
| 48209000 | Other | 5% | → |
| 48211000 | Printed | 5% | → |
| 48219000 | Other | 5% | → |
| 48221000 | Of a kind used for winding textile yarn | Free | → |
| 48229000 | Other | Free | → |
| 48232000 | Filter paper and paperboard | 5% | → |
| 48234000 | Rolls, sheets and dials, printed for self-recording apparatus | 5% | → |
| 48236100 | Of bamboo | Free | → |
| 48236900 | Other | 5% | → |
| 48237000 | Moulded or pressed articles of paper pulp | 5% | → |
| 48239010 | Goods, as follows:(a) aseptic paper, not including goods and/or articles of aseptic paper;(b) filters wholly of filter paper;(c) monotype paper;(d) paper for use in wrapping fruit;(e) perforated cards for Jacquard and similar machines | Free | → |
| 48239020 | Other paper and paperboard, of a kind used for writing, printing or other graphic purposes | 5%CA:Free | → |
| 48239031 | Kraftliner, weighing not more than 205 g/m2 | Free | → |
| 48239032 | Kraftliner, weighing more than 205 g/m2 | Free | → |
| 48239033 | Sack kraft paper, unbleached | 5%CA:4% | → |
| 48239034 | Other sack kraft paper | 5% | → |
| 48239035 | Kraft paper and paperboard, NSA, weighing not more than 205 g/m2 | Free | → |
| 48239036 | Kraft paper and paperboard, NSA, weighing more than 205 g/m2but less than 225 g/m2, as follows:(a) unbleached;(b) bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | 5%DCS:Free | → |
| 48239037 | Kraft paper and paperboard, NSA, weighing more than 205 g/m2but less than 225 g/m2 | 5%DCS:4%DCT:5% | → |
| 48239038 | Kraft paper and paperboard, NSA, weighing 225 g/m2or more, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | Free | → |
| 48239039 | Other | Free | → |
| 48239041 | Semi-chemical fluting paper, weighing not more than 205 g/m2 | 5% | → |
| 48239042 | Semi-chemical fluting paper, weighing more than 205 g/m2 | 5% DCS:Free | → |
| 48239043 | Multi-ply paper and paperboard, weighing not more than 205 g/m2 | Free | → |
| 48239044 | Multi-ply paper and paperboard, weighing more than 205 g/m2 | 5% DCS:Free | → |
| 48239045 | Sulphite wrapping paper | 5% DCS:Free | → |
| 48239046 | Felt paper and paperboard | Free | → |
| 48239051 | Weighing not more than 22 g/m2 | 5%DCS:Free | → |
| 48239053 | Weighing more than 205 g/m2as follows:(a) carton boards and box boards (including strawboard);(b) container board (excluding kraft) | 5%DCS:4%DCT:5% | → |
| 48239059 | Other | Free | → |
| 48239060 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm | Free | → |
| 48239070 | 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 strips or rolls of a width exceeding 15 cm but not exceeding 36 cm | Free | → |
| 48239081 | Paper and paperboard, whether or not embossed or perforated, weighing not more than 205 g/m2, as follows:(a) corrugated paper or paperboard;(b) kraft paper, creped or crinkled | Free | → |
| 48239082 | Other paper or paperboard, weighing not more than 205 g/m2, embossed or perforated | 5%CA:3% | → |
| 48239089 | Other | Free | → |
| 48239090 | Other | 5% | → |