英国 · 第 48· 172 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→
英国 税号（前 172 条）
本章共 172 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 4800000000 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | — | → |
| 4801000000 | Newsprint, in rolls or sheets | 0.00 % | → |
| 4802100000 | Handmade paper and paperboard | 0.00 % | → |
| 4802200000 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard | 0.00 % | → |
| 4802401000 | 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 | 0.00 % | → |
| 4802409000 | Other | 0.00 % | → |
| 4802540010 | Decor paper with the following characteristics<br>- weighing 30 g/m² or more; having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | → |
| 4802540090 | Other | 0.00 % | → |
| 4802551510 | Decor paper with the following characteristics<br>- having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | → |
| 4802551590 | Other | 0.00 % | → |
| 4802552510 | Decor paper with the following characteristics<br>- having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | → |
| 4802552590 | Other | 0.00 % | → |
| 4802553010 | Decor paper with the following characteristics<br>- having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | → |
| 4802553090 | Other | 0.00 % | → |
| 4802559010 | Decor paper with the following characteristics<br>- having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | → |
| 4802559090 | Other | 0.00 % | → |
| 4802562000 | With one side measuring 297 mm and the other side measuring 210 mm (a4 format) | 0.00 % | → |
| 4802568000 | Other | 0.00 % | → |
| 4802570000 | Other, weighing 40 g/m<sup>2</sup> or more but not more than 150 g/m<sup>2</sup> | 0.00 % | → |
| 4802581000 | In rolls | 0.00 % | → |
| 4802589000 | Other | 0.00 % | → |
| 4802611500 | Weighing less than 72 g/m<sup>2</sup> and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process | 0.00 % | → |
| 4802618000 | Other | 0.00 % | → |
| 4802620000 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 0.00 % | → |
| 4802690000 | Other | 0.00 % | → |
| 4803001000 | Cellulose wadding | 0.00 % | → |
| 4803003100 | Not more than 25 g/m<sup>2</sup> | 0.00 % | → |
| 4803003900 | More than 25 g/m<sup>2</sup> | 0.00 % | → |
| 4803009000 | Other | 0.00 % | → |
| 4804111100 | Weighing less than 150 g/m<sup>2</sup> | 0.00 % | → |
| 4804111500 | Weighing 150 g/m<sup>2</sup> or more but less than 175 g/m<sup>2</sup> | 0.00 % | → |
| 4804111900 | Weighing 175 g/m<sup>2</sup> or more | 0.00 % | → |
| 4804119000 | Other | 0.00 % | → |
| 4804191200 | Less than 175 g | 0.00 % | → |
| 4804191900 | 175 g or more | 0.00 % | → |
| 4804193000 | Other | 0.00 % | → |
| 4804199000 | Other | 0.00 % | → |
| 4804211000 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | 0.00 % | → |
| 4804219000 | Other | 0.00 % | → |
| 4804291000 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | 0.00 % | → |
| 4804299000 | Other | 0.00 % | → |
| 4804315100 | Kraft electro-technical insulating paper | 0.00 % | → |
| 4804315800 | Other | 0.00 % | → |
| 4804318000 | Other | 0.00 % | → |
| 4804395100 | Bleached uniformly throughout the mass | 0.00 % | → |
| 4804395800 | Other | 0.00 % | → |
| 4804398000 | Other | 0.00 % | → |
| 4804419100 | Saturating kraft | 0.00 % | → |
| 4804419800 | Other | 0.00 % | → |
| 4804420000 | 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 | 0.00 % | → |
| 4804490000 | Other | 0.00 % | → |
| 4804510000 | Unbleached | 0.00 % | → |
| 4804520000 | 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 | 0.00 % | → |
| 4804591000 | Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process | 0.00 % | → |
| 4804599000 | Other | 0.00 % | → |
| 4805110000 | Semi-chemical fluting paper | 0.00 % | → |
| 4805120000 | Straw fluting paper | 0.00 % | → |
| 4805191000 | Wellenstoff | 0.00 % | → |
| 4805199000 | Other | 0.00 % | → |
| 4805240000 | Weighing 150 g/m<sup>2</sup> or less | 0.00 % | → |
| 4805250000 | Weighing more than 150 g/m<sup>2</sup> | 0.00 % | → |
| 4805300000 | Sulphite wrapping paper | 0.00 % | → |
| 4805400000 | Filter paper and paperboard | 0.00 % | → |
| 4805500000 | Felt paper and paperboard | 0.00 % | → |
| 4805910010 | Decor paper with the following characteristics<br>- weighing 30-150 g/m²; having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | → |
| 4805910090 | Other | 0.00 % | → |
| 4805920000 | Weighing more than 150 g/m<sup>2</sup> but less than 225 g/m<sup>2</sup> | 0.00 % | → |
| 4805932000 | Made from recovered paper | 0.00 % | → |
| 4805938000 | Other | 0.00 % | → |
| 4806100000 | Vegetable parchment | 0.00 % | → |
| 4806200000 | Greaseproof papers | 0.00 % | → |
| 4806300000 | Tracing papers | 0.00 % | → |
| 4806401000 | Glassine papers | 0.00 % | → |
| 4806409000 | Other | 0.00 % | → |
| 4807003000 | Made from recovered paper, whether or not covered with paper | 0.00 % | → |
| 4807008000 | Other | 0.00 % | → |
| 4808100000 | Corrugated paper and paperboard, whether or not perforated | 0.00 % | → |
| 4808400000 | Kraft paper, creped or crinkled, whether or not embossed or perforated | 0.00 % | → |
| 4808900000 | Other | 0.00 % | → |
| 4809200000 | Self-copy paper | 0.00 % | → |
| 4809900010 | Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | → |
| 4809900020 | Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | → |
| 4809900090 | Other | 0.00 % | → |
| 4810130020 | With a weight of 70 g/m² or more but not exceeding 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding multi-ply paper, multi-ply paperboard, kraft paper, kraft paperboard and rolls suitable for use in web-fed presses | 0.00 % | → |
| 4810130080 | Other | 0.00 % | → |
| 4810140020 | With a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding multi-ply paper, multi-ply paperboard, kraft paper and kraft paperboard | 0.00 % | → |
| 4810140080 | Other | 0.00 % | → |
| 4810190020 | With a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding multi-ply paper, multi-ply paperboard, kraft paper and kraft paperboard | 0.00 % | → |
| 4810190080 | Other | 0.00 % | → |
| 4810220020 | With a weight of 70 g/m² or more but not exceeding 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding multi-ply paper, multi-ply paperboard, kraft paper, kraft paperboard and rolls suitable for use in web-fed presses | 0.00 % | → |
| 4810220080 | Other | 0.00 % | → |
| 4810293020 | With a weight of 70 g/m² or more but not exceeding 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding multi-ply paper, multi-ply paperboard, kraft paper, kraft paperboard and rolls suitable for use in web-fed presses | 0.00 % | → |
| 4810293080 | Other | 0.00 % | → |
| 4810298020 | With a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding multi-ply paper, multi-ply paperboard, kraft paper and kraft paperboard | 0.00 % | → |
| 4810298080 | Other | 0.00 % | → |
| 4810310000 | 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/m<sup>2</sup> or less | 0.00 % | → |
| 4810321000 | Coated with kaolin | 0.00 % | → |
| 4810329000 | Other | 0.00 % | → |
| 4810390000 | Other | 0.00 % | → |
| 4810921000 | Each layer bleached | 0.00 % | → |
| 4810923000 | With only one outer layer bleached | 0.00 % | → |
| 4810929000 | Other | 0.00 % | → |
| 4810991020 | With a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding rolls suitable for use in web-fed presses | 0.00 % | → |
| 4810991080 | Other | 0.00 % | → |
| 4810998020 | With a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding rolls suitable for use in web-fed presses | 0.00 % | → |
| 4810998080 | Other | 0.00 % | → |
| 4811100000 | Tarred, bituminised or asphalted paper and paperboard | 0.00 % | → |
| 4811412000 | Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubber | 0.00 % | → |
| 4811419000 | Other | 0.00 % | → |
| 4811490000 | Other | 0.00 % | → |
| 4811510000 | Bleached, weighing more than 150 g/m<sup>2</sup> | 0.00 % | → |
| 4811590020 | Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | → |
| 4811590090 | Other | 0.00 % | → |
| 4811600010 | Decor paper with the following characteristics<br>- weighing 30-150 g/m²; having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | → |
| 4811600090 | Other | 0.00 % | → |
| 4811900010 | Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | → |
| 4811900020 | Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | → |
| 4811900090 | Other | 0.00 % | → |
| 4812000000 | Filter blocks, slabs and plates, of paper pulp | 0.00 % | → |
| 4813100000 | In the form of booklets or tubes | 0.00 % | → |
| 4813200000 | In rolls of a width not exceeding 5 cm | 0.00 % | → |
| 4813901000 | In rolls of a width exceeding 5 cm but not exceeding 15 cm | 0.00 % | → |
| 4813909000 | Other | 0.00 % | → |
| 4814200000 | Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | 0.00 % | → |
| 4814901000 | Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics | 0.00 % | → |
| 4814907000 | Other | 0.00 % | → |
| 4816200000 | Self-copy paper | 0.00 % | → |
| 4816900010 | Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | → |
| 4816900090 | Other | 0.00 % | → |
| 4817100000 | Envelopes | 0.00 % | → |
| 4817200000 | Letter cards, plain postcards and correspondence cards | 0.00 % | → |
| 4817300000 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 0.00 % | → |
| 4818101000 | Weighing, per ply, 25 g/m<sup>2</sup> or less | 0.00 % | → |
| 4818109000 | Weighing, per ply, more than 25 g/m<sup>2</sup> | 0.00 % | → |
| 4818201000 | Handkerchiefs and cleansing or facial tissues | 0.00 % | → |
| 4818209100 | In rolls | 0.00 % | → |
| 4818209900 | Other | 0.00 % | → |
| 4818300000 | Tablecloths and serviettes | 0.00 % | → |
| 4818500000 | Articles of apparel and clothing accessories | 0.00 % | → |
| 4818901000 | Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale | 0.00 % | → |
| 4818909000 | Other | 0.00 % | → |
| 4819100000 | Cartons, boxes and cases, of corrugated paper or paperboard | 0.00 % | → |
| 4819200000 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 0.00 % | → |
| 4819300000 | Sacks and bags, having a base of a width of 40 cm or more | 0.00 % | → |
| 4819400000 | Other sacks and bags, including cones | 0.00 % | → |
| 4819500000 | Other packing containers, including record sleeves | 0.00 % | → |
| 4819600000 | Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 0.00 % | → |
| 4820101000 | Registers, account books, order books and receipt books | 0.00 % | → |
| 4820103000 | Notebooks, letter pads and memorandum pads | 0.00 % | → |
| 4820105000 | Diaries | 0.00 % | → |
| 4820109000 | Other | 0.00 % | → |
| 4820200000 | Exercise books | 0.00 % | → |
| 4820300000 | Binders (other than book covers), folders and file covers | 0.00 % | → |
| 4820400000 | Manifold business forms and interleaved carbon sets | 0.00 % | → |
| 4820500000 | Albums for samples or for collections | 0.00 % | → |
| 4820900000 | Other | 0.00 % | → |
| 4821101000 | Self-adhesive | 0.00 % | → |
| 4821109000 | Other | 0.00 % | → |
| 4821901000 | Self-adhesive | 0.00 % | → |
| 4821909000 | Other | 0.00 % | → |
| 4822100000 | Of a kind used for winding textile yarn | 0.00 % | → |
| 4822900000 | Other | 0.00 % | → |
| 4823200000 | Filter paper and paperboard | 0.00 % | → |
| 4823400000 | Rolls, sheets and dials, printed for self-recording apparatus | 0.00 % | → |
| 4823610000 | Of bamboo | 0.00 % | → |
| 4823691000 | Trays, dishes and plates | 0.00 % | → |
| 4823699000 | Other | 0.00 % | → |
| 4823701000 | Moulded trays and boxes for packing eggs | 0.00 % | → |
| 4823709000 | Other | 0.00 % | → |
| 4823904000 | Paper and paperboard, of a kind used for writing, printing or other graphic purposes | 0.00 % | → |
| 4823908520 | Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat | 0.00 % | → |
| 4823908580 | Other | 0.00 % | → |