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Table of Content
- Key Highlights
- Understanding GST for Waste and Scrap Paper or Paperboard
- Applicable HSN Code and GST on Waste and Scrap Paper or Paperboard
- Importance of Correct HSN Classification for Waste and Scrap Paper or Paperboard
- Common Challenges in GST Compliance for Waste and Scrap Paper Businesses
- GST Compliance Checklist for Waste and Scrap Paper Businesses
- GST Compliance is Important for Waste and Scrap Paper Businesses
- FAQS - FREQUENTLY ASKED QUESTIONS
Key Highlights
- Waste and scrap paper or paperboard are classified under HSN 4707 in Chapter 48.
- A 5% GST rate applies to all types of waste and scrap paper, including kraft, bleached, mechanical pulp-based, and mixed waste paper.
- Using the correct HSN code prevents tax mismatches, penalties, and ITC rejections.
- Businesses can claim ITC on GST paid for purchases if they maintain proper invoices and tax records.
- Misclassification, frequent GST rate updates, and export compliance issues require businesses to stay vigilant.
Waste and scrap paper or paperboard play a significant role in the recycling industry and sustainable manufacturing. These materials are repurposed to produce new paper products, reducing environmental impact and conserving resources.Businesses engaged in the collection, processing, and sale of waste paper or paperboard must comply with Goods and Services Tax (GST) regulations. They should also use the correct Harmonised System of Nomenclature (HSN) codes under Chapter 48.In this detailed guide, we will explore the GST rates, HSN classification, compliance requirements, input tax credit (ITC) eligibility, and key challenges businesses face when dealing with waste and scrap paper or paperboard.
Understanding GST for Waste and Scrap Paper or Paperboard
The Goods and Services Tax (GST) framework in India follows the Harmonized System of Nomenclature (HSN) for classifying goods, ensuring uniformity in taxation. Under this system, Chapter 48 is dedicated to paper and paperboard, covering various categories, including waste and scrap paper. These materials are essential in the recycling industry and are widely used by manufacturers, paper mills, and packaging companies.Waste and scrap paper are classified into different subcategories based on their composition, source, and processing method. The GST rate for these materials varies depending on their classification, directly influencing tax calculations, compliance requirements, and Input Tax Credit (ITC) eligibility.Since waste and scrap paper recycling plays a crucial role in sustainability and the circular economy, collectors, recyclers, traders, or manufacturers—must ensure they are using the correct HSN codes and tax rates. This is done to avoid compliance issues, financial penalties, and tax mismatches.
Applicable HSN Code and GST on Waste and Scrap Paper or Paperboard
The table below provides a detailed classification of waste and scrap paper or paperboard under HSN Chapter 48, along with their corresponding GST rates:
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 4801 | NEWSPRINT, IN ROLLS OR SHEETS | 5% | 01/07/2017 | ||
| 480100 | NEWSPRINT, IN ROLLS OR SHEETS | 5% | 01/07/2017 | ||
| 48010010 | NEWSPRINT, IN ROLLS OR SHEETS - NEWSPRINT, IN ROLLS OR SHEETS: GLAZED | 5% | 01/07/2017 | ||
| 48010090 | NEWSPRINT, IN ROLLS OR SHEETS - NEWSPRINT, IN ROLLS OR SHEETS: OTHER | 5% | 01/07/2017 | ||
| 4802 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480210 | HAND-MADE PAPER AND PAPERBOARD | 12% | 01/07/2017 | ||
| 48021010 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48021020 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480220 | PAPER AND PAPERBOARD OF A KIND USED AS A BASE FOR PHOTO-SENSITIVE, HEAT-SENSITIVE OR ELECTRO-SENSITIVE PAPER OR PAPERBOARD | 12% | 01/07/2017 | ||
| 48022010 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48022090 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48023000 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48024000 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480254 | WEIGHING LESS THAN 40 G/M2 | 12% | 01/07/2017 | ||
| 48025410 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025420 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025430 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025440 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025450 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025490 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480255 | WEIGHING 40 G/M2 OR MORE BUT LESS THAN 150 G/M2, IN ROLLS | 12% | 01/07/2017 | ||
| 48025510 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025520 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025530 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025540 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025550 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025560 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025570 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025590 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480256 | 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 | 12% | 01/07/2017 | ||
| 48025610 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025620 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025630 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025640 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025650 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025660 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025670 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025690 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480257 | OTHER, WEIGHING 40 G/M2 OR MORE BUT NOT MORE THAN 150 G/M2 | 12% | 01/07/2017 | ||
| 48025710 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025720 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025730 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025740 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025750 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025760 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025770 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025790 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480258 | WEIGHING MORE THAN 150 G/M2 | 12% | 01/07/2017 | ||
| 48025810 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025820 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025830 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025840 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025850 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48025890 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480261 | IN ROLLS | 12% | 01/07/2017 | ||
| 48026110 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026120 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026130 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026140 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026150 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026160 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026190 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480262 | IN SHEETS WITH ONE SIDE NOT EXCEEDING 435 MM AND THE OTHER SIDE NOT EXCEEDING 297 MM IN THE UNFOLDED STATE | 12% | 01/07/2017 | ||
| 48026210 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026220 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026230 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026240 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026250 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026260 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026290 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 480269 | OTHER | 12% | 01/07/2017 | ||
| 48026910 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026920 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026930 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026940 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026950 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026960 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 48026990 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAN | 12% | 01/07/2017 | ||
| 4803 | 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 DECOR | 18% | 01/07/2017 | ||
| 480300 | 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 | 18% | 01/07/2017 | ||
| 48030010 | 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-DECO | 18% | 01/07/2017 | ||
| 48030090 | 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-DECO | 18% | 01/07/2017 | ||
| 4804 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - KRAFTLINER : | 12% | 01/07/2017 | ||
| 48041100 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - KRAFTLINER: UNBLEACHED | 12% | 01/07/2017 | ||
| 48041900 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - KRAFTLINER: OTHER | 12% | 01/07/2017 | ||
| 48042100 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - SACK KRAFT PAPER: UNBLEACHED | 12% | 01/07/2017 | ||
| 48042900 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - SACK KRAFT PAPER: OTHER | 12% | 01/07/2017 | ||
| 48043100 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING 150 G/M2OR LESS: UNBLEACHED | 12% | 01/07/2017 | ||
| 48043900 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING 150 G/M2OR LESS: OTHER | 12% | 01/07/2017 | ||
| 48044100 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING MORE THAN 150 G/M2BUT LESS THAN 225 G/M2: UNBLEACHED | 12% | 01/07/2017 | ||
| 48044200 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING MORE THAN 150 G/M2BUT LESS THAN 225 G/M2: BLEACHED UNIFORMLY THROUGHOUT THE MASS AND OF WHICH MORE THAN 95% BY WEI | 12% | 01/07/2017 | ||
| 48044900 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING MORE THAN 150 G/M2BUT LESS THAN 225 G/M2: OTHER | 12% | 01/07/2017 | ||
| 48045100 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING 225 G/M2OR MORE UNBLEACHED | 12% | 01/07/2017 | ||
| 48045200 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING 225 G/M2OR MORE BLEACHED UNIFORMLY THROUGHOUT THE MASS AND OF WHICH MORE THAN 95% BY WEIGHT OF THE TOTAL FIBRE CON | 12% | 01/07/2017 | ||
| 48045900 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 - OTHER KRAFT PAPER AND PAPERBOARD WEIGHING 225 G/M2OR MORE OTHER | 12% | 01/07/2017 | ||
| 4805 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - FLUTING PAPER : | 12% | 01/07/2017 | ||
| 48051100 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - FLUTING PAPER: SEMI-CHEMICAL FLUTING PAPER | 12% | 01/07/2017 | ||
| 48051200 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - FLUTING PAPER: STRAW FLUTING PAPER | 12% | 01/07/2017 | ||
| 48051900 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - FLUTING PAPER: OTHER | 12% | 01/07/2017 | ||
| 48052400 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - TESTLINER (RECYCLED LINER BOARD): WEIGHING 150 G/M2OR LESS | 12% | 01/07/2017 | ||
| 48052500 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - TESTLINER (RECYCLED LINER BOARD): WEIGHING MORE THAN 150 G/M2 | 12% | 01/07/2017 | ||
| 48053000 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - TESTLINER (RECYCLED LINER BOARD): SULPHITE WRAPPING PAPER | 12% | 01/07/2017 | ||
| 48054000 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - TESTLINER (RECYCLED LINER BOARD): FILTER PAPER AND PAPERBOARD | 12% | 01/07/2017 | ||
| 48055000 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - TESTLINER (RECYCLED LINER BOARD): FELT PAPER AND PAPERBOARD | 12% | 01/07/2017 | ||
| 48059100 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - OTHER: WEIGHING 150 G/M2OR LESS | 12% | 01/07/2017 | ||
| 48059200 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - OTHER: WEIGHING MORE THAN 150 G/M2BUT LESS THAN 225 G/M2 | 12% | 01/07/2017 | ||
| 48059300 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER - OTHER: WEIGHING 225 G/M2OR MORE | 12% | 01/07/2017 | ||
| 4806 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS | 18% | 01/07/2017 | ||
| 48061000 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS OF VEGETABLE PARCHMENT | 18% | 01/07/2017 | ||
| 48062000 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS OF GREASEPROOF PAPERS | 12% | 01/07/2017 | ||
| 48063000 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS OF TRACING PAPERS | 18% | 01/07/2017 | ||
| 480640 | GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS | 18% | 01/07/2017 | ||
| 48064010 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS - GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS: GLASSINE PAPERS | 12% | 01/07/2017 | ||
| 48064090 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS - GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS: OTHER | 18% | 01/07/2017 | ||
| 4807 | 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 | 12% | 01/07/2017 | ||
| 480700 | 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 | 12% | 01/07/2017 | ||
| 48070010 | 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- COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING F | 12% | 01/07/2017 | ||
| 48070090 | 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- COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING F | 12% | 01/07/2017 | ||
| 4808 | PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803 | 12% | 01/07/2017 | ||
| 480810 | KRAFT PAPER, CREPED OR CRINKLED, WHETHER OR NOT EMBOSSED OR PERFORATED | 12% | 01/07/2017 | ||
| 48081000 | PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803 - CORRUGATED PAPER AND PAPERBOARD, WHETHER OR NOT PERFORATE | 12% | 01/07/2017 | ||
| 480840 | KRAFT PAPER, CREPED OR CRINKLED, WHETHER OR NOT EMBOSSED OR PERFORATED | 12% | 01/07/2017 | ||
| 48084010 | PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803 -KRAFT PAPER, CREPED OR CRINKLED, WHETHER OR NOT EMBOSSED OR | 12% | 01/07/2017 | ||
| 48084090 | PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803 -KRAFT PAPER, CREPED OR CRINKLED, WHETHER OR NOT EMBOSSED OR | 12% | 01/07/2017 | ||
| 48089000 | PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803 - OTHER | 12% | 01/07/2017 | ||
| 4809 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS | 18% | 01/07/2017 | ||
| 48091010 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS - CARBON OR SIMILAR COPYING PAPERS: MANIFOLD PAPER | 18% | 01/07/2017 | ||
| 48091090 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS - CARBON OR SIMILAR COPYING PAPERS: OTHER | 18% | 01/07/2017 | ||
| 48092000 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS SELF-COPY PAPER | 18% | 01/07/2017 | ||
| 48099000 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS OTHER | 18% | 01/07/2017 | ||
| 4810 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 481013 | IN ROLLS | 12% | 01/07/2017 | ||
| 48101310 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101320 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101330 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101390 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 481014 | IN SHEETS WITH ONE SIDE NOT EXCEEDING 435 MM AND THE OTHER SIDE NOT EXCEEDING 297 MM IN THE UNFOLDED STATE | 12% | 01/07/2017 | ||
| 48101410 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101420 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101430 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101490 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 481019 | OTHER | 12% | 01/07/2017 | ||
| 48101910 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101920 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101930 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48101990 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48102200 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48102900 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48103100 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48103200 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 481039 | OTHER | 18% | 01/07/2017 | ||
| 48103910 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48103920 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48103930 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48103990 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48109200 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 48109900 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDED) | 12% | 01/07/2017 | ||
| 4811 | Aseptic packaging paper | 12% | 01/07/2017 | ||
| 4811 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48111000 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48114100 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48114900 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 481151 | BLEACHED WEIGHING MORE THAN 150 G/SQM | 18% | 01/07/2017 | ||
| 48115110 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48115190 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 481159 | OTHER | #REF! | 01/07/2017 | ||
| 48115910 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48115990 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48116000 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 481190 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES | 18% | 01/07/2017 | ||
| 48119011 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119012 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119013 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119014 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119015 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119016 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119017 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119018 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119091 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119093 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119094 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 48119099 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEAD | 18% | 01/07/2017 | ||
| 4812 | FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP | 18% | 01/07/2017 | ||
| 48120000 | FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP | 18% | 01/07/2017 | ||
| 4813 | CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES | 18% | 01/07/2017 | ||
| 48131000 | CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES IN THE FORM OF BOOKLETS OR TUBES | 18% | 01/07/2017 | ||
| 48132000 | CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES IN ROLLS OF A WIDTH NOT EXCEEDING 5 CM | 18% | 01/07/2017 | ||
| 481390 | OTHER | 18% | 01/07/2017 | ||
| 48139010 | CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES - OTHER: CIGARETTE PAPER IN BULK, OR IN SHEETS | 18% | 01/07/2017 | ||
| 48139090 | CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES - OTHER: OTHER | 18% | 01/07/2017 | ||
| 4814 | WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER | 18% | 15/11/2017 | ||
| 48142000 | WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER - 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 PLASTIC | 18% | 15/11/2017 | ||
| 48143000 | WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER - WALLPAPER AND SIMILAR WALL COVERINGS, CONSISTING OF PAPER COVERED, ON THE FACE SIDE, WITH PLAITING MATERIAL, WHETHER OR NOT BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN | 18% | 15/11/2017 | ||
| 48149000 | WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER - OTHER | 18% | 15/11/2017 | ||
| 4815 | OMITTED | 0% | 01/07/2017 | ||
| 48150000 | OMITTED | 0% | 01/07/2017 | ||
| 4816 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES | 18% | 01/07/2017 | ||
| 48161000 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - CARBON OR SIMILAR COPYING PAPERS | 18% | 01/07/2017 | ||
| 481620 | SELF-COPY PAPER | 18% | 01/07/2017 | ||
| 48162010 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - SELF-COPY PAPER: DUPLICATING PAPER, CUT TO SIZE | 18% | 01/07/2017 | ||
| 48162020 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - SELF-COPY PAPER: PAPER FOR FAX MACHINE | 18% | 01/07/2017 | ||
| 48162090 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - SELF-COPY PAPER: OTHER | 18% | 01/07/2017 | ||
| 48163000 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES DUPLICATOR STENCILS | 18% | 01/07/2017 | ||
| 481690 | OTHER | 18% | 01/07/2017 | ||
| 48169010 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - OTHER: OTHER COPYING OR TRANSFER PAPERS (EXCLUDING PRINTED TRANSFER) | 18% | 01/07/2017 | ||
| 48169020 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - OTHER: CALCULATING MACHINE PAPER IN ROLLS AND STRIPS NOT EXCEEDING 15 | 18% | 01/07/2017 | ||
| 48169090 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES - OTHER: OTHER | 18% | 01/07/2017 | ||
| 4817 | ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY | 18% | 01/07/2017 | ||
| 48171000 | ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY - ENVELOPES | 18% | 01/07/2017 | ||
| 48172000 | ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY - LETTER CARDS, PLAIN POSTCARDS AND CORRESPOND | 18% | 01/07/2017 | ||
| 481730 | BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY | 12% | 01/07/2017 | ||
| 48173010 | ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY - BOXES, POUCHES, WALLETS AND WRITING COMPENDIUM | 18% | 01/07/2017 | ||
| 48173090 | ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY - BOXES, POUCHES, WALLETS AND WRITING COMPENDIUM | 18% | 01/07/2017 | ||
| 4818 | TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SE | 18% | 01/07/2017 | ||
| 48181000 | TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SER | 18% | 01/07/2017 | ||
| 48182000 | TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SER | 18% | 01/07/2017 | ||
| 48183000 | TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SER | 18% | 01/07/2017 | ||
| 481840 | SANITARY TOWELS AND TAMPONS, NAPKINS AND NAPKIN LINERS FOR BABIES AND SIMILAR SANITARY ARTICLES | 18% | 01/07/2017 | ||
| 48185000 | TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SER | 18% | 01/07/2017 | ||
| 48189000 | TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SER | 18% | 01/07/2017 | ||
| 4819 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE | 12% | 01/07/2017 | ||
| 481910 | CARTONS, BOXES AND CASES, OF CORRUGATED PAPER OR PAPERBOARD | 12% | 01/07/2017 | ||
| 48191010 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE 4819 10 CARTO | 12% | 01/07/2017 | ||
| 48191090 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE 4819 10 CARTO | 12% | 01/07/2017 | ||
| 481920 | FOLDING CARTONS, BOXES AND CASES, OF NON-CORRUGATED PAPER AND PAPERBOARD | 18% | 15/11/2017 | ||
| 48192010 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE- FOLDING CART | 12% | 01/07/2017 | ||
| 48192020 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE- FOLDING CART | 12% | 01/07/2017 | ||
| 48192090 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE- FOLDING CART | 12% | 01/07/2017 | ||
| 48193000 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE - SACKS AND B | 12% | 01/07/2017 | ||
| 48194000 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE - OTHER SACKS | 12% | 01/07/2017 | ||
| 481950 | OTHER PACKING CONTAINERS, INCLUDING RECORD SLEEVES | 12% | 01/07/2017 | ||
| 48195010 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE - OTHER PACKING | 12% | 01/07/2017 | ||
| 48195090 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE - OTHER PACKING | 12% | 01/07/2017 | ||
| 48196000 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE - BOX FILES | 12% | 01/07/2017 | ||
| 4820 | Exercise book, graph book, & laboratory note book and notebooks | 12% | 01/07/2017 | ||
| 4820 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSELEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS | 18% | 01/07/2017 | ||
| 482010 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES | 18% | 01/07/2017 | ||
| 48201010 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 48201020 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 48201090 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 48202000 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 48203000 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 48204000 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 48205000 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 482090 | OTHER | 18% | 01/07/2017 | ||
| 48209010 | REGISTERS, ACCOUNT BOOKS, NOTEBOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 48209090 | REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SET | 18% | 01/07/2017 | ||
| 4821 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED | 18% | 01/07/2017 | ||
| 482110 | PRINTED | 18% | 01/07/2017 | ||
| 48211010 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED - PRINTED: PAPER TAGS | 18% | 01/07/2017 | ||
| 48211020 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED - PRINTED: LABELS | 18% | 01/07/2017 | ||
| 48211090 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED - PRINTED: OTHER | 18% | 01/07/2017 | ||
| 482190 | OTHER | 18% | 01/07/2017 | ||
| 48219010 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED - OTHER: LABELS | 18% | 01/07/2017 | ||
| 48219090 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED - OTHER: OTHER | 18% | 01/07/2017 | ||
| 4822 | BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED) | 18% | 01/07/2017 | ||
| 48221000 | BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED) - OF A KIND USED FOR WINDING TEXTILE YARN | 18% | 01/07/2017 | ||
| 482290 | OTHER | 18% | 01/07/2017 | ||
| 48229010 | BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED) - OTHER : PAPER TUBES | 18% | 01/07/2017 | ||
| 48229090 | BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED) - OTHER: OTHER | 18% | 01/07/2017 | ||
| 4823 | Kites, Paper mache articles, Articles made of paper mache | 5% | 01/07/2017 | ||
| 4823 | Paper pulp moulded trays | 12% | 01/07/2017 | ||
| 4823 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS | 18% | 01/07/2017 | ||
| 48231200 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - GUMMED OR ADHESIVE PAPER, IN STRIPS OR ROLLS: SELF-ADHESIVE | 18% | 01/07/2017 | ||
| 48231900 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - GUMMED OR ADHESIVE PAPER, IN STRIPS OR ROLLS: OTHER | 18% | 01/07/2017 | ||
| 48232000 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - FILTER PAPER AND PAPERBOARD | 18% | 01/07/2017 | ||
| 48234000 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - ROLLS, SHEETS AND DIALS, PRINTED FOR SELF-RECORDING APPARATUS | 18% | 01/07/2017 | ||
| 48236000 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - TRAYS, DISHES, PLATES, CUPS AND THE LIKE, OF PAPER AND PAPERBOARD | 18% | 01/07/2017 | ||
| 48236100 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - TRAYS, DISHES, PLATES, CUPS AND THE LIKE, OF PAPER OR PAPERBOARD | 18% | 01/07/2017 | ||
| 48236900 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - TRAYS, DISHES, PLATES, CUPS AND THE LIKE, OF PAPER OR PAPERBOARD | 18% | 01/07/2017 | ||
| 482370 | MOULDED OR PRESSED ARTICLE OF PAPER PULP | 12% | 01/07/2017 | ||
| 48237010 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - MOULDED OR PRESSED ARTICLE OF PAPER PULP: PAPER PULP MOULDED T | 18% | 01/07/2017 | ||
| 48237020 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - MOULDED OR PRESSED ARTICLE OF PAPER PULP: WOOD PULP BOARD | 18% | 01/07/2017 | ||
| 48237030 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - MOULDED OR PRESSED ARTICLE OF PAPER PULP: ARTICLES MADE OF PAP | 18% | 01/07/2017 | ||
| 48237090 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - MOULDED OR PRESSED ARTICLE OF PAPER PULP: OTHER | 18% | 01/07/2017 | ||
| 482390 | OTHER | 18% | 01/07/2017 | ||
| 48239011 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239012 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKIN | 18% | 01/07/2017 | ||
| 48239013 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239014 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239015 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239016 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239017 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239018 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239019 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: BRAILLE PAPER, CELLULOSE IN SOLE BOARD OR SHEET; PACKING | 18% | 01/07/2017 | ||
| 48239021 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: PRE-PUNCHED CARDS; MONOTYPE AND NEWSTAPE PAPER IN STRIP | 18% | 01/07/2017 | ||
| 48239022 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: PRE-PUNCHED CARDS; MONOTYPE AND NEWSTAPE PAPER IN STRIP | 18% | 01/07/2017 | ||
| 48239023 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: PRE-PUNCHED CARDS; MONOTYPE AND NEWSTAPE PAPER IN STRIP | 18% | 01/07/2017 | ||
| 48239030 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: PLAIN OR EMBOSSED SEALS MADE OF PAPER, LAMINATED PAPER | 18% | 01/07/2017 | ||
| 48239090 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES - OTHER: OTHER | 18% | 01/07/2017 |
Importance of Correct HSN Classification for Waste and Scrap Paper or Paperboard
Accurate HSN classification is essential for businesses dealing with waste and scrap paper or paperboard, as it directly impacts taxation, compliance, and operational efficiency.Below are the key reasons why correct classification is crucial:
Ensuring GST Compliance
Using the wrong HSN code can result in tax mismatches, incorrect GST filings, and increased scrutiny from tax authorities. By ensuring the correct classification of waste and scrap paper under HSN Chapter 48, businesses can apply the appropriate GST rate, reduce errors in tax filings, and avoid compliance-related complications.
Input Tax Credit (ITC) Eligibility
Businesses involved in the recycling or processing of waste and scrap paper can claim Input Tax Credit (ITC) on the GST paid for raw materials, transportation, and operational expenses. Correct HSN classification ensures smooth ITC claims, optimising cash flow and reducing unnecessary tax burdens.
Avoiding Penalties and Legal Risks
Misclassification of waste and scrap paper can lead to discrepancies in GST filings, triggering audits and legal scrutiny. By maintaining accurate records and ensuring proper classification, businesses can minimise their exposure to penalties and legal risks.
Streamlining Business Operations and Invoicing
Correct HSN classification helps businesses standardise their invoicing processes, ensuring consistency across supply chains. When suppliers, buyers, and tax authorities refer to the same classification codes, it reduces disputes, enhances transparency, and simplifies tax reporting.
Staying Updated with Regulatory Changes
The GST Council periodically revises tax rates and HSN classifications based on industry developments and government policies. Businesses must stay informed about any changes to ensure continued compliance.
Common Challenges in GST Compliance for Waste and Scrap Paper Businesses
While GST compliance may seem straightforward, businesses dealing with waste and scrap paper often encounter challenges that can disrupt operations and increase financial risks. Here are some of the most common issues: Misclassification Issues Many businesses mistakenly classify waste and scrap paper under general paper products rather than under the correct HSN codes (4707 series). This leads to:
- Incorrect GST rate application
- Tax mismatches in returns
- Increased scrutiny from tax authorities
ITC Rejections
Errors in HSN codes, missing invoices, or discrepancies in supplier tax filings can lead to Input Tax Credit (ITC) rejections. This negatively affects cash flow and increases tax burdens.
Confusion Over GST Rate Updates
The GST Council frequently updates tax policies, including HSN classifications and applicable GST rates. Businesses that fail to stay informed risk applying outdated tax rates, leading to penalties or excess tax payments. Export Compliance Businesses exporting waste and scrap paper need to comply with GST zero-rating provisions. Failure to meet export documentation requirements can lead to delayed refunds or ineligibility for tax exemptions.
GST Compliance Checklist for Waste and Scrap Paper Businesses
For businesses dealing in waste and scrap paper or paperboard, adhering to GST regulations is essential to avoid tax mismatches, penalties, and audit risks. Below is a comprehensive checklist to ensure smooth GST compliance:
Use the Correct HSN Code
All waste and scrap paper products must be classified under HSN Chapter 48, specifically within the 4707 series. Incorrect classification can lead to compliance issues, ITC rejection, and potential legal scrutiny.
Charge the Correct GST Rate
The standard GST rate for waste and scrap paper is 5%. Businesses must ensure accurate invoicing and tax calculation to comply with GST laws. Any misapplication of GST rates can lead to penalties and financial discrepancies.
Maintain Proper Invoices and Records
Maintaining well-documented invoices is crucial for tax compliance. Each invoice must clearly mention:
- HSN code of the waste paper product
- Applicable GST rate
- Supplier details
- Transaction value
- GSTIN (Goods and Services Tax Identification Number)
Proper record-keeping not only simplifies audits but also helps businesses avoid disputes with suppliers, buyers, and tax authorities.
Claim Input Tax Credit (ITC) Correctly
Businesses engaged in the collection, processing, or recycling of waste paper can claim Input Tax Credit (ITC) on GST paid for raw materials, transportation, and other related expenses. However, to successfully claim ITC, businesses must:
- Maintain purchase invoices with correct HSN codes and GST details
- File accurate GST returns
- Ensure supplier compliance to prevent ITC mismatchesFailure to meet these requirements can lead to ITC rejections, increasing the overall tax liability.
Stay Updated on GST Changes
The GST Council periodically revises tax rates, HSN classifications, and compliance requirements. Businesses should:
- Regularly check for updates on the GST portal
- Stay informed about amendments to tax policies
- Consult tax professionals to ensure ongoing compliance
Being proactive in understanding regulatory changes can help businesses avoid financial and legal complications.
GST Compliance is Important for Waste and Scrap Paper Businesses
Proper HSN classification and GST compliance are crucial for businesses involved in the collection, recycling, and trade of waste and scrap paper or paperboard. Misclassification, incorrect application of GST rates, and inadequate documentation can lead to tax mismatches, rejection of Input Tax Credit (ITC), penalties, and even legal scrutiny.By ensuring the correct HSN code (4707 series) is applied, businesses can avoid unnecessary tax complications and optimise their tax structure. Maintaining accurate records, issuing proper invoices, and staying updated with the latest GST regulations is essential for smooth operations and financial efficiency.You can also seek expert GST guidance can help navigate complex regulations and ensure seamless tax filing and reporting.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST rate for bars and rods of iron?
The GST rate for most bars and rods of iron, including non-alloy and stainless steel, is 18%. This rate applies to both domestic sales and imports, and it is consistent across different types of iron bars and rods.
How do I calculate GST for bars and rods of iron?
To calculate GST, you can simply multiply the base price of the product by the applicable GST rate of 18%. For example, if the base price of iron bars is ₹50,000, you would calculate the GST as ₹50,000 × 18%, which would be ₹9,000. The final cost would be the base price plus the GST amount.
What is the HSN code for iron bars and rods?
The HSN code for iron bars and rods is 7214. This code applies to products like hot-rolled, hot-drawn, or extruded iron and steel bars. The HSN code helps in classifying the goods for correct tax rates under the GST system.
Are there different GST rates for different types of iron bars and rods?
Generally, most bars and rods of iron are taxed at the same 18% GST rate. However, the classification under the HSN code may vary depending on certain factors, such as whether the product is non-alloy or stainless steel or if it has a special coating. These differences could impact the overall classification.
What is the 7214 HSN code description?
The 7214 HSN code describes iron or steel bars and rods that have been hot-rolled, hot-drawn or extruded. This includes non-alloy steel and stainless steel bars and rods that are commonly used in construction and manufacturing industries.
Can I claim an Input Tax Credit (ITC) on GST paid for repairs on the rented property?
Yes, if you are a GST-registered landlord, you can claim ITC on GST paid for property repairs.
How does GST impact the iron and steel market?
GST has streamlined the taxation process, making it easier for businesses to trade across states without the hassle of state-specific taxes. It also ensures better transparency in pricing and helps manufacturers access input tax credits, reducing their overall costs and boosting market competitiveness.
Does GST apply to imported iron rods and bars?
Yes, imported iron rods and bars are subject to 18% GST in addition to customs duties and other levies. Importers must pay GST at the point of importation, which is then added to the cost of the goods when bringing them into the country.
Are there any exceptions or reduced GST rates for certain steel products?
The standard GST rate for iron bars and rods is 18%. However, there may be some special cases where specific products are classified under different HSN codes, potentially leading to different tax rates. Always check the current classification to ensure you're applying the correct GST rate.
What should I do if I’m unsure about the GST classification of a steel product?
If you’re unsure about the GST classification or HSN code for a steel product, it’s recommended to consult with a GST consultant or refer to the official GST e-Invoice system for guidance. This will help you avoid misclassification and ensure that you're applying the right GST rate to your products.
Disclaimer
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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