日本 · 第 48· 121 条目
§48纸及纸板
第 X 类木浆及纤维状纤维素浆；纸及其制品 · 第 47–49 章（WCO HS）
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→
日本 税号（前 121 条）
本章共 121 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 480100011 | -- Of a width exceeding 161 cm | Free | → |
| 480100019 | -- Of a width not exceeding 161 cm | Free | → |
| 480100090 | - Other | Free | → |
| 480210000 | Hand-made paper and paperboard | 3.4% | → |
| 480220000 | Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard | 2.2% | → |
| 480240000 | Wallpaper base | 2.2% | → |
| 480254000 | Weighing less than 40 g/m2 | 2.2% | → |
| 480255000 | Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls | 2.2% | → |
| 480256000 | Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 2.2% | → |
| 480257000 | Other, weighing 40 g/m2 or more but not more than 150 g/m2 | 2.2% | → |
| 480258000 | Weighing more than 150 g/m2 | 2.2% | → |
| 480261100 | 1 Carbonising base paper | 2.2% | → |
| 480261900 | 2 Other | Free | → |
| 480262100 | 1 Carbonising base paper | 2.2% | → |
| 480262900 | 2 Other | Free | → |
| 480269100 | 1 Carbonising base paper | 2.2% | → |
| 480269900 | 2 Other | Free | → |
| 480300000 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface -coloured, surface-decorated or printed, in rolls or sheets. | 3.4% | → |
| 480411010 | 1 Weighing not more than 300 g/m2 | 3.5% | → |
| 480411020 | 2 Other | 2.5% | → |
| 480419010 | 1 Weighing not more than 300 g/m2 | 3.5% | → |
| 480419020 | 2 Other | 2.5% | → |
| 480421000 | Unbleached | 3.5% | → |
| 480429000 | Other | 3.5% | → |
| 480431000 | Unbleached | 3.5% | → |
| 480439000 | Other | 3.5% | → |
| 480441000 | Unbleached | 3.5% | → |
| 480442000 | 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 | 3.5% | → |
| 480449000 | Other | 3.5% | → |
| 480451010 | 1 Weighing not more than 300 g/m2 | 3.5% | → |
| 480451020 | 2 Other | 2.5% | → |
| 480452010 | 1 Weighing not more than 300 g/m2 | 3.5% | → |
| 480452020 | 2 Other | 2.5% | → |
| 480459010 | 1 Weighing not more than 300 g/m2 | 3.5% | → |
| 480459020 | 2 Other | 2.5% | → |
| 480511000 | Semi-chemical fluting paper | 9.6% | → |
| 480512000 | Straw fluting paper | 6% | → |
| 480519000 | Other | 6% | → |
| 480524000 | Weighing 150 g/m2 or less | 2.5% | → |
| 480525000 | Weighing more than 150 g/m2 | 2.5% | → |
| 480530000 | Sulphite wrapping paper | 9.6% | → |
| 480540010 | 1 In rolls, weighing more than 130 g/m2 | 6% | → |
| 480540020 | 2 Other | 5.2% | → |
| 480550010 | 1 In rolls, weighing more than 130 g/m2 | 6% | → |
| 480550020 | 2 Other | 5.2% | → |
| 480591000 | Weighing 150 g/m2 or less | 2.5% | → |
| 480592000 | Weighing more than 150 g/m2 but less than 225 g/m2 | 2.5% | → |
| 480593000 | Weighing 225 g/m2 or more | 2.5% | → |
| 480610000 | Vegetable parchment | 3.4% | → |
| 480620000 | Greaseproof papers | 3.4% | → |
| 480630000 | Tracing papers | 3.4% | → |
| 480640000 | Glassine and other glazed transparent or translucent papers | 3.4% | → |
| 480700000 | 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. | 3.4% | → |
| 480810000 | Corrugated paper and paperboard, whether or not perforated | 3.4% | → |
| 480840000 | Kraft paper, creped or crinkled, whether or not embossed or perforated | 3.4% | → |
| 480890000 | Other | 3.4% | → |
| 480920000 | Self-copy paper | Free | → |
| 480990100 | 1 Carbon paper | 3.4% | → |
| 480990900 | 2 Other | Free | → |
| 481013000 | In rolls | Free | → |
| 481014000 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | Free | → |
| 481019000 | Other | Free | → |
| 481022000 | Light-weight coated paper | 2.2% | → |
| 481029010 | 1 More than 10 % by weight of the total fibre content consists of those obtained by a mechanical process | 2.2% | → |
| 481029020 | 2 Other | Free | → |
| 481031000 | 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/m2 or less | Free | → |
| 481032000 | 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 | → |
| 481039000 | Other | Free | → |
| 481092000 | Multi-ply | Free | → |
| 481099000 | Other | Free | → |
| 481110000 | Tarred, bituminised or asphalted paper and paperboard | 2.5% | → |
| 481141000 | Self-adhesive | 2.2% | → |
| 481149000 | Other | 2.2% | → |
| 481151010 | - For milk carton | Free | → |
| 481151090 | - Other | Free | → |
| 481159010 | - For milk carton | Free | → |
| 481159090 | - Other | Free | → |
| 481160010 | 1 Waxed, paraffined or oiled paper and paperboard | 2.5% | → |
| 481160020 | 2 Other | Free | → |
| 481190100 | - Thermal paper | Free | → |
| 481190900 | - Other | Free | → |
| 481200000 | Filter blocks, slabs and plates, of paper pulp. | Free | → |
| 481310000 | In the form of booklets or tubes | Free | → |
| 481320000 | In rolls of a width not exceeding 5 cm | Free | → |
| 481390000 | Other | Free | → |
| 481420000 | 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 | Free | → |
| 481490000 | Other | Free | → |
| 481620000 | Self-copy paper | 3.4% | → |
| 481690000 | Other | 3.4% | → |
| 481710000 | Envelopes | 3.4% | → |
| 481720000 | Letter cards, plain postcards and correspondence cards | 3.4% | → |
| 481730000 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 3.4% | → |
| 481810000 | Toilet paper | 3.2% | → |
| 481820100 | - Cleansing or facial tissues | 2.9% | → |
| 481820200 | - Handkerchiefs and towels | 2.9% | → |
| 481830000 | Tablecloths and serviettes | 2.9% | → |
| 481850000 | Articles of apparel and clothing accessories | 2.9% | → |
| 481890000 | Other | 2.6% | → |
| 481910000 | Cartons, boxes and cases, of corrugated paper or paperboard | 4.3% | → |
| 481920000 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 4.3% | → |
| 481930000 | Sacks and bags, having a base of a width of 40 cm or more | 4.6% | → |
| 481940000 | Other sacks and bags, including cones | 4.6% | → |
| 481950000 | Other packing containers, including record sleeves | 4.3% | → |
| 481960000 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 3% | → |
| 482010000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 3.4% | → |
| 482020000 | Exercise books | 3.4% | → |
| 482030000 | Binders (other than book covers), folders and file covers | 3.4% | → |
| 482040000 | Manifold business forms and interleaved carbon sets | 3.4% | → |
| 482050000 | Albums for samples or for collections | 3.8% | → |
| 482090000 | Other | 3.4% | → |
| 482110000 | Printed | 3.4% | → |
| 482190000 | Other | 3.4% | → |
| 482210000 | Of a kind used for winding textile yarn | 3.4% | → |
| 482290000 | Other | 3.4% | → |
| 482320000 | Filter paper and paperboard | 2.6% | → |
| 482340000 | Rolls, sheets and dials, printed for self-recording apparatus | 2.9% | → |
| 482361000 | Of bamboo | 2.9% | → |
| 482369000 | Other | 2.9% | → |
| 482370000 | Moulded or pressed articles of paper pulp | 2.9% | → |
| 482390100 | 1 Cards for punched-card system statistical machines, tapes for monotype and similar cards or tapes, perforated for recording | Free | → |
| 482390200 | 2 Other | 2.2% | → |