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Customs Tariff Of The Russian Federation

(with the Amendments and Additions of May 30, July 15, August 12, 20, 30, 31, November 1, 12, 19, 2002, February 25, March 11, April 11, 24, 28, June 5, 20, 21, 24, July 7, 16, August 8, 27, September 10, October 18, November 11, 13, 24, 29, December 23, 24, 2003, January 23, 2004)
Adopted by the State Duma on December 20, 2001
Endorsed by the Council of Federation on December 26, 2001

Section X
Chapter 47
Pulp of Wood or of Other Fibrous Cellulosic Material;Recovered (Waste and Scarp) Paper or Paperboard
Chapter 48
Paper and Paperboard; Articles of Paper Pulp, of Paperor of Paperboard
Chapter 49
Printed Books, Newspapers, Pictures and Other Productsfor the Printing Industry; Manuscripts, Typescripts andPlans

Chapter 48. Paper and Paperboard; Articles of Paper Pulp, of Paperor of Paperboard


Notes:
 1. For the purposes of the given Heading, if otherwise is not specified in the text, the term "paper" applies to paperboard (regardless of the thickness or weight of 1 m2).
 2. This Chapter does not cover:
  a)  articles of Chapter 30;
  b)  stamping foils of Heading 3212;
  c)  perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
  d)  paper or cellulose wadding impregnated, coated or covered with soap or detergent (Heading 3401) or with polishes, creams or similar preparations (Heading 3405);
  e)  sensitized paper or paperboard of Headings 3701 to 3704;
  f)  paper impregnated with diagnostic or laboratory reagents (Heading 3822);
  g)  paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of Heading 4814 (Chapter 39);
  h)  articles of Heading 4202 (for example, travel goods);
ij) articles of Chapter 46 (manufactures of plaiting material);
  k)  paper yarn or textile articles of paper yarn (Section XI);
  l)  articles of Chapter 64 or 65;
  m)  abrasive paper or paperboard (Heading 6805) or paper- or paperboard-backed mica (Heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
  n)  metal foil backed with paper or paperboard (Section XV);
  o)  articles of Heading 9209; or
  p)  articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
 3. Subject to the provisions of Note 7, Headings 4801 to 4805 include paper and paperboard which have been subjected to calendaring, super-calendaring, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibers, colored or marbled throughout the mass by any method. Except where Heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibers which have been otherwise processed.
 4. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fiber content consists of wood fibers obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.
 5. For the purpose of Heading 4802, the expression "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non-perforated cards and non-perforated paper" applies only to paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
- For paper or paperboard weighing not more than 150 g/m2:
  a)  containing 10% or more of fibers obtained by a mechanical process, and:
  1)  weighing not more than 80 g/m2; or
  2)  coloured throughout the mass; or
  b)  containing more than 8% ash, and:
  1)  weighing not more than 80 g/m2; or
  2)  coloured throughout the mass; or
  c)  containing more than 3% ash having a brightness of 60% or more; or
  d)  containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa x m2/g; or
  e)  containing 3% ash or less, having a brightness of 60% or more, and a burst index equal to or less than 2.5 kPa x m2/g.
- For paper or paperboard weighing more than 150 g/m2;
  a)  coloured throughout the mass; or
  b)  having a brightness of 60% or more, and
  1)  a caliper of 225 micrometres (microns) or less; or
  2)  a caliper more than 225 micrometres (microns) but not more than 508 micrometers (microns) and an ash content more than 3%; or
  c)  having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.
Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
 6. In this Chapter, "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fiber content consists of fibers obtained by the chemical sulphate or soda processes.
 7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering a description in two or more of the Headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.
 8. Headings 4801, and 4803 - 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
  a)  in strips or rolls of a width exceeding 36 cm; or
  b)  in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
 9. For the purposes of Heading 4814, the expression "wallpaper and similar coverings" applies only to:
  a)  paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
  i)  grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;
ii) with an uneven surface resulting from incorporation of particles of wood, straw, etc.;
iii) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
iv) covered on the face side with plaiting materials, whether or not bound together in parallel strands or woven;
  b)  borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
  c)  wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and wall coverings are to be classified within Heading 4815.
 10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
 11. Heading 4823 applies inter alia to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
 12. Except for the goods of Heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall within Chapter 49.
Subheading notes:
 1. For the purposes of Subheadings 4804 11 and 4804 19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda process, in rolls, weighing more than 115 g/m2 and halving a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
Weight Minimum Mullen bursting
(g/m2) strength (kPa)
115 393
125 417
200 637
300 824
400 961

 2. For the purposes of Subheadings 4804 21 and 4804 29, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
  a)  having a mullen burst index of not less than 3.7 kPa x m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction;
  b)  having a minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
Weight g/m2 Minimum tear (mN) Minimum tensile (kN/m)
Machine Machine Cross Machine
direction direction direction direction
plus cross plus cross
direction direction
60 700 1510 1.9 6
70 830 1790 2.3 7.2
80 965 2070 2.8 8.3
100 1230 2635 3.7 10.6
115 1425 3060 4.4 12.3

 3. For the purposes of Subheading 4805 11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 N x m2/g at 50% relative humidity, at 23C.
 4. Subheading 4805 12 includes paper in rolls made chiefly from straw cellulose obtained by the semi-chemical pulping process with the weight of 1 m2 of 130 g or more and having CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance greater than 1.4 N x m2/g at 50% relative humidity and 23C.
 5. Subheadings 4805 24 and 4805 25 include paper and paperboard obtained fully or chiefly from mass of regenerated paper or paperboard (waste and scrap). The testliner may also have a surface layer of dyed paper or paper obtained from bleached or unbleached non-regenerated mass. Such items have Mullen burst index of at least 2 kPa x m2/g.
 6. For the purposes of Subheading 4805 30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa x m2/g.
 7. For the purposes of Subheading 4810 22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

CC FEA Description Suppl. Rate of import
Code unit customs duty
of (as a per cent
measu- of the customs
rement value or
in euros)
4801 00 000 0 Newsprint, in rolls or sheets - 15
4802 Uncoated paper and paperboard, of
a kind used for writing, printing
or other graphic purposes, and
non-perforated card stock and
non-perforated tape paper, in
rolls or sheets, other than paper
of Heading 4801 or 4803; handmade
paper and paperboard:
4802 10 000 0 - handmade paper and paperboard - 15
4802 20 000 0 - paper and paperboard of a kind - 15
used as a base for
photo-sensitive, heat-sensitive
or electro-sensitive paper or
paperboard
4802 30 000 0 - carbonising base paper - 15
4802 40 - wallpaper base:
4802 40 100 0 - - not containing fibres - 10
obtained by a mechanical process,
or of which not more than 10% by
weight of the total fiber content
consists of such fibers
4802 40 900 0 - - other - 10
- other paper and paperboard, not
containing fibres obtained by a
mechanical or chemi-mechanical
process or of which not more than
10% by weight of the total fibre
content consists of such fibres:
4802 54 - - weighing less than 40 g/m2:
4802 54 100 0 - - - paper weighing not more - 15
than 15 g/m2 for use in stencil
making
4802 54 900 0 - - - other - 15
4802 55 000 0 - - weighing 40 g/m2 or more but - 15
not more than 150 g/m2, in rolls
4802 56 - - weighing 40 g/m2 or more but
not more than 150 g/m2, in
sheets with one side not
exceeding 435 mm and another -
not exceeding 297 mm:
4802 56 100 0 - - - with one side of 297 mm and - 15
another side of 210 mm (A4)
4802 56 900 0 - - - other - 15
4802 57 000 0 - - other, weighing from 40 g/m2 - 15
to 150 g/m2
4802 58 - - weighing more than 150 g/m2:
4802 58 100 0 - - - in rolls - 15
4802 58 900 0 - - - in sheets - 15
- other paper and paperboard, of
which more than 10% by weight of
the total fibre content consists
of fibres obtained by a
mechanical or chemi-mechanical
process:
4802 61 - - in rolls:
4802 61 100 0 - - - newsprint, other than - 15
indicated in Heading 4801
4802 61 500 0 - - - other, weighing less than - 15
72 g/m2 and of which more than
50% by weight of the total fibre
content consists of fibres
obtained by a mechanical process
4802 61 900 0 - - - other - 15
4802 62 - - in sheets with one side not
exceeding 435 mm and another -
not exceeding 297 mm:
4802 62 100 0 - - - newsprint, other than - 15
indicated in Heading 4801
4802 62 500 0 - - - other, weighing less than - 15
72 g/m2 and of which more than
50% by weight of the total fibre
content consists of fibres
obtained by a mechanical process
4802 62 900 0 - - - other - 15
4802 69 - - other:
4802 69 100 0 - - - newsprint, other than - 15
indicated in Heading 4801
4802 69 500 0 - - - other, weighing less than - 15
72 g/m2 and of which more than
50% by weight of the total fibre
content consists of fibres
obtained by a mechanical process
4802 69 900 0 - - - other - 15
4803 00 Toilet and 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:
4803 00 100 0 - cellulose wadding - 15
- creped paper and webs of
cellulose fibres (tissues),
weighing 1g/m2 per ply:
4803 00 310 0 - - not more than 25 g/m2 - 15
4803 00 390 0 - - more than 25 g/m2 - 15
4803 00 900 0 - other - 15
4804 Uncoated kraft paper and
paperboard, in rolls or sheets,
other than that of Heading 4802
or 4803:
- kraftliner:
4804 11 - - unbleached:
- - - of which not less than 80%
by weight of the total fibre
content consists of coniferous
fibers obtained by the chemical
sulphate or soda process:
4804 11 110 0 - - - - weighing less than 150 - 15
g/m2
4804 11 150 0 - - - - weighing 150 g/m2 or more - 15
but less than 175 g/m2
4804 11 190 0 - - - - weighing 175 g/m2 or more - 15
4804 11 900 0 - - - other - 15
4804 19 - - other:
- - - 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:
- - - - composed of one or more
layers unbleached and an outside
layer bleached, semi-bleached, or
coloured, weighing per m2:
4804 19 110 0 - - - - - less than 150 g - 15
4804 19 150 0 - - - - - 150 g or more but less - 15
than 175 g
4804 19 190 0 - - - - - 175 g or more - 15
- - - - other, weighing per m2:
4804 19 310 0 - - - - - less than 150 g - 15
4804 19 380 0 - - - - - 150 g or more - 15
4804 19 900 0 - - - other - 15
- sack kraft paper:
4804 21 - - unbleached:
4804 21 100 0 - - - of which not less than 80% - 15
by weight of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
4804 21 900 0 - - - other - 15
4804 29 - - other:
4804 29 100 0 - - - of which not less than 80% - 15
by weigh of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
4804 29 900 0 - - - other - 15
- other kraft paper and
paperboard weighing 150 g/m2 or
less:
4804 31 - - unbleached:
4804 31 100 0 - - - for the manufacture of - 15
paper yarn of Heading 5308 or
of paper yarn reinforced with
metal of Heading 5607
- - - other:
- - - - 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:
4804 31 510 0 - - - - - kraft electro-technical - 5
insulating paper
4804 31 590 0 - - - - - other - 15
4804 31 900 0 - - - - other - 15
4804 39 - - other:
4804 39 100 0 - - - for the manufacture of - 15
paper yarn of Heading 5308 or of
paper yarn reinforced with metal
of Heading 5607
- - - other:
- - - - 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:
4804 39 510 0 - - - - - bleached uniformly - 15
throughout the mass
4804 39 590 0 - - - - - other - 15
4804 39 900 0 - - - - other - 15
- other kraft paper and
paperboard weighing more than 150
g/m2 but less than 225 g/m3:
4804 41 - - unbleached:
4804 41 100 0 - - - of which not less than 80% - 15
by weight of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
- - - other:
4804 41 910 0 - - - - saturating kraft - 15
4804 41 990 0 - - - - other - 15
4804 42 - - 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:
4804 42 100 0 - - - of which not less than 80% - 15
by weight of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
4804 42 900 0 - - - other - 15
4804 49 - - other:
4804 49 100 0 - - - of which not less than 80% - 15
by weight of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
4804 49 900 0 - - - other - 15
- other kraft paper and
paperboard weighing 225 g/m2 or
more:
4804 51 - - unbleached:
4804 51 100 0 - - - of which not less than 80% - 15
by weight of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
4804 51 900 0 - - - other - 15
4804 52 - - 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:
4804 52 100 0 - - - of which not less than 80% - 15
by weight of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
4804 52 900 0 - - - other - 15
4804 59 - - other:
4804 59 100 0 - - - of which not less than 80% - 15
by weight of the total fibre
content consists of coniferous
fibres obtained by the chemical
sulphate or soda process
4804 59 900 0 - - - other - 15
4805 Other uncoated paper and
paperboard, in rolls or sheets,
not further worked or processed
than specified in Note 3 to this
Chapter:
- fluting paper:
4805 11 000 0 - - semi-chemical fluting paper - 15
4805 12 000 0 - - fluting strawpaper - 15
4805 19 - - other:
4805 19 100 0 - - - wellenstoff - 15
4805 19 900 0 - - - other - 15
- testliner (regenerated
paperboard for flat layers of
fluting paperboard):
4805 24 000 0 - - weighing 150 g/m2 or less - 15
4805 25 000 0 - - weighing 150 g/m2 or more - 15
4805 30 - sulphite wrapping paper:
4805 30 100 0 - - weighing less than 30 g/m2 - 15
4805 30 900 0 - - weighing 30 g/m2 or more - 15
4805 40 000 0 - filter paper and paperboard - 15
4805 50 000 0 - felt paper and paperboard - 15
- other:
4805 91 - - weighing 150 g/m2 or less:
4805 91 100 0 - - - multi-ply paper and - 15
paperboard (other than that in
Subheadings 4805 12, 4805 19,
4805 24 or 4805 25)
- - - other:
4805 91 910 0 - - - - paper and paperboard for - 15
corrugated paper and paperboard
4805 91 990 0 - - - - other - 15
4805 92 - - weighing more than 150 g/m2
but less than 225 g/m2:
4805 92 100 0 - - - multi-ply paper and - 15
paperboard (other than that in
Subheadings 4805 12, 4805 19,
4805 24 or 4805 25)
- - - other:
4805 92 910 0 - - - - paper and paperboard for - 15
corrugated paper and paperboard
4805 92 990 0 - - - - other - 15
4805 93 - - weighing 225 g/m2 or more:
4805 93 100 0 - - - multi-ply paper and - 15
paperboard (other than that in
Subheadings 4805 12, 4805 19,
4805 24 or 4805 25)
- - - other:
4805 93 910 0 - - - - made from wastepaper - 15
4805 93 990 0 - - - - other - 15
4806 Vegetable parchment, greaseproof
papers, tracing papers and
glassine and other glazed
transparent or translucent
papers, in rolls or sheets:
4806 10 000 0 - vegetable parchment - 10
4806 20 000 0 - greaseproof papers - 10
4806 30 000 0 - tracing papers - 10
4806 40 - glassine and other glazed
transparent or translucent
papers:
4806 40 100 0 - - glassine papers - 10
4806 40 900 0 - - other - 10
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:
4807 00 100 0 - paper and paperboard, laminated - 10
internally with bitumen, tar or
asphalt
- other:
4807 00 200 0 - - straw paper and paperboard, - 10
whether or not covered with
paper other than straw paper
- - other:
4807 00 500 0 - - - made from wastepaper, - 10
whether or not covered with paper
4807 00 900 0 - - - other - 10
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:
4808 10 000 0 - corrugated paper and - 20
paperboard, whether or not
perforated
4808 20 000 0 - sack kraft paper, creped or - 20
crinkled, whether or not embossed
or perforated
4808 30 000 0 - other kraft paper, creped or - 20
crinkled, whether or not embossed
or perforated
4808 90 000 0 - other - 20
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:
4809 10 000 0 - carbon paper or similar copying - 15
papers
4809 20 - self-copy paper:
4809 20 100 0 - - in rolls - 15
4809 20 900 0 - - in sheets - 15
4809 90 000 0 - other - 15
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 sheets:
- paper and paperboard of a kind
used for writing, printing or
other graphic purposes, not
containing fibres obtained by a
mechanical or chemi-mechanical
process or of which not more than
10% by weight of the total fibre
content consists of such fibres:
4810 13 - - in rolls:
- - - of a width of more than 15
cm:
4810 13 110 0 - - - - paper and paperboard - 15
weighing not more than 150 g/m2,
of a kind used as a base for
photosensitive, heat-sensitive or
electro-sensitive paper or
paperboard
4810 13 190 0 - - - - other - 15
- - - other:
4810 13 910 0 - - - - printed, embossed or - 15
perforated
4810 13 990 0 - - - - other - 15
4810 14 - - in sheets with one side not
exceeding 435 mm and another -
not exceeding 297 mm:
- - - with one side exceeding
360 mm and another - exceeding
150 mm:
4810 14 110 0 - - - - paper and paperboard - 15
weighing not more than 150 g/m2,
of a kind used as a base for
photosensitive, heat-sensitive or
electro-sensitive paper or
paperboard
4810 14 190 0 - - - - other - 15
- - - other:
4810 14 910 0 - - - - printed, embossed or - 15
perforated
4810 14 990 0 - - - - other - 15
4810 19 - - other:
4810 19 100 0 - - - paper and paperboard - 15
weighing not more than 150 g/m2,
of a kind used as a base for
photosensitive, heat-sensitive or
electro-sensitive paper or
paperboard
4810 19 900 0 - - - other - 15
- paper or paperboard of a kind
used for writing, printing or
other graphic purposes, of which
more than 10% by weight of the
total fibre content consists of
fibres obtained by a mechanical
process:
4810 22 - - light-weight coated paper:
4810 22 100 0 - - - in rolls of a width - 15
exceeding 15 cm or in sheets with
one side exceeding 36 cm and
another - exceeding 15 cm
- - - other:
4810 22 910 0 - - - - printed, embossed or - 15
perforated
4810 22 990 0 - - - - other - 15
4810 29 - - other:
- - - in rolls of a width
exceeding 15 cm or in sheets with
one side exceeding 36 cm and
another - exceeding 15 cm:
- - - - in rolls:
4810 29 110 0 - - - - - wallpaper base - 15
4810 29 190 0 - - - - - other - 15
4810 29 200 0 - - - in sheets - 15
- - - other:
4810 29 910 0 - - - - printed, embossed or - 15
perforated
4810 29 990 0 - - - - other - 15
- kraft paper and paperboard,
other than that of a kind used
for writing, printing or other
graphic purposes:
4810 31 000 0 - - bleached uniformly throughout - 15
the mass and of which more than
95% by weight of the total fibre
content consists of wood fibres
obtained by a chemical process,
and weighing 150 g/m2 or less
4810 32 - - bleached uniformly throughout
the mass and of which more than
95% by weight of the total fibre
content consists of wood fibres
obtained by a chemical process,
and weighing more than 150 g/m2:
4810 32 100 0 - - - coated with kaolin - 15
4810 32 900 0 - - - other - 15
4810 39 000 0 - - other - 15
- other paper and paperboard:
4810 92 - - multi-ply:
4810 92 100 0 - - - each layer bleached - 15
4810 92 300 0 - - - with only one outer layer - 15
bleached
4810 92 900 - - - other:
4810 92 900 1 - - - - chalked paperboard, in - 5
rolls of a width exceeding 29 cm,
weighing not less than 180 g/m2
but not more than 250 g/m2 and of
a thickness of not less than 200
mcm (micrometers) but not more
than 350 mcm (micrometers)
4810 92 900 9 - - - - other - 15
4810 99 - - other:
4810 99 100 0 - - - bleached paper and - 15
paperboard, coated with kaolin
4810 99 300 0 - - - coated with mica powder - 15
4810 99 900 0 - - - other - 15
4811 Paper, paperboard, cellulose
wadding and webs of cellulose
fibres, coated, impregnated,
overed, surface-coloured,
surface-decorated or printed, in
rolls or sheets, other than goods
of the kind described in Headings
4803, 4809 or 4810:
4811 10 000 0 - tarred, bituminized or - 15
asphalted paper and paperboard
- gummed or adhesive paper and
paperboard:
4811 41 - - self-adhesive:
4811 41 100 0 - - - in rolls of a width - 15
exceeding 15 cm or in sheets with
one side exceeding 36 cm and
another - exceeding 15 cm
- - - other:
4811 41 910 0 - - - - of a width not exceeding - 15
10 cm, the coating of which
consists of unvulcanised natural
or synthetic rubber
4811 41 990 0 - - - - other - 15
4811 49 - - other:
4811 49 100 0 - - - in rolls of a width - 15
exceeding 15 cm or in sheets with
one side exceeding 36 cm and
another - exceeding 15 cm
4811 49 900 0 - - - other - 15
- paper and paperboard, coated,
impregnated or covered with
plastics (excluding adhesives):
4811 51 000 0 - - bleached, weighing more than - 5
150 g/m2
4811 59 000 0 - - other - 5
4811 60 000 0 - paper and paperboard, coated, - 15
impregnated or covered with wax,
paraffin wax, stearin, oil or
glycerol
4811 90 - other paper, paperboard,
cellulose wadding and webs of
soft cellulose:
4811 90 100 0 - - continuous forms in rolls of - 15
a width exceeding 15 cm or in
sheets with one side exceeding 36
cm and another - exceeding 15 cm
4811 90 900 0 - - other - 15
4812 00 000 0 Filter blocks, slabs and plates, - 15
of paper pulp
4813 Cigarette paper, whether or not
cut to size or in the form of
booklets or tubes:
4813 10 000 0 - in the form of booklets or - 5
tubes
4813 20 000 0 - in rolls of a width not - 5
exceeding 5 cm
4813 90 000 0 - other - 5
4814 Wallpaper and similar wall
coverings; window transparencies
of paper:
4814 10 000 0 - "ingrain" paper - 15 but not less
than 0.4 euro
per 1 kg
4814 20 000 0 - wallpaper and similar wall - 15 but not less
coverings, consisting of paper than 0.4 euro
coated or covered, on the face per 1 kg
side, with a grained, embossed,
coloured, design-printed or
otherwise decorated layer of
plastics
4814 30 000 0 - wallpaper and similar wall - 15 but not less
coverings, consisting of paper than 0.4 euro
covered, on the face side, with per 1 kg
plaiting materials, whether or
not bound together in parallel
strands or woven
4814 90 - other:
4814 90 100 0 - - wallpaper and similar wall - 15 but not less
coverings, consisting of grained, than 0.4 euro
embossed, surface-coloured, per 1 kg
design-printed or otherwise
surface-decorated paper, coated
or covered with transparent
protective plastics
4814 90 900 0 - - other - 15 but not less
than 0.4 euro
per 1 kg
4815 00 000 0 Floor coatings on a base of paper m2 15
or of paperboard, whether or not
cut to size
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:
4816 10 000 0 - carbon or similar copying - 15
papers
4816 20 000 0 - self-copy paper - 15
4816 30 000 0 - duplicator stencils - 15
4816 90 000 0 - other - 15
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:
4817 10 000 0 - envelopes - 15
4817 20 000 0 - letter cards, plain postcards - 15
and correspondence cards
4817 30 000 0 - boxes, pouches, wallets and - 15
writing compendiums, of paper or
paperboard, containing an
assortment of paper stationery
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,
tablecloths, serviettes, napkins
for babies, tampons, bed sheets
and similar household, sanitary
or hospital articles, articles of
apparel and clothing accessories,
of paper pulp, paper, cellulose
wadding or webs of cellulose
fibres:
4818 10 - toilet paper:
4818 10 100 0 - - weighing, per ply, 25 g/m2 or - 20
less
4818 10 900 0 - - weighing, per ply, more than - 20
25 g/m2
4818 20 - handkerchiefs, cleansing or
facial tissues and towels:
4818 20 100 0 - - handkerchiefs and cleansing - 15
or facial tissues
- - hand towels:
4818 20 910 0 - - - in rolls - 15
4818 20 990 0 - - - other - 15
4818 30 000 0 - tablecloths and serviettes - 15
4818 40 - sanitary towels and tampons,
napkins and napkin liners for
babies and similar sanitary
articles:
- - sanitary towels, tampons and
similar articles:
4818 40 110 0 - - - sanitary towels - 5
4818 40 130 0 - - - tampons - 5
4818 40 190 0 - - - other - 5
- - napkins and napkin liners for
babies and similar sanitary
articles:
4818 40 910 0 - - - not put up for retail sale - 5
4818 40 990 0 - - - other - 5
4818 50 000 0 - articles of apparel and - 15
clothing accessories:
4818 90 - other:
4818 90 100 0 - - articles of a kind used for - 5
surgical, medical or hygienic
purposes, not put up for retail
sale:
4818 90 900 0 - - other - 15
4819 Cartons, boxes, cases, bags and
other packing containers, of
paper, paperboard, cellulose
wading 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 10 000 0 - cartons, boxes and cases, of - 10
corrugated paper or paperboard
4819 20 - folding cartons, boxes, and
cases, of non-corrugated paper or
paperboard:
4819 20 100 0 - - with a weight of the paper or - 10
the paperboard of less than 600
g/m2
4819 20 900 0 - - with a weight of the paper or - 10
the paperboard 600 g/m2 or more
4819 30 000 - sacks and bags having a base
width of 40 cm or more:
4819 30 000 1 - - sacks - 15
4819 30 000 2 - - bags - 10
4819 40 000 0 - other sacks and bags, including - 10
cones
4819 50 000 0 - other packing containers, - 10
including record sleeves
4819 60 000 0 - box files, letter trays, - 10
storage boxes and similar
articles, of a kind used in
offices shops or the like
4820 Registers, account books, note
books, order books, receipt
books, letter pads, memorandum
pads, diaries and similar
articles, exercise-books,
blotting pads, binders
(loose-leaf or other), folders,
file covers, manifold business
forms, interleaved carbon sets
and other articles of stationery,
of paper or paperboard; albums
for samples or for collections
and book covers, of paper or
paperboard:
4820 10 - registers, account books, note
books, order books, receipt
books, letter pads, memorandum
pads, diaries and similar
articles:
4820 10 100 0 - - registers, account books, - 15
order books, and receipt books
4820 10 300 0 - - note books, letter pads and - 15
memorandum pads
4820 10 500 0 - - diaries - 15
4820 10 900 0 - - other - 15
4820 20 000 0 - exercise-books - 15
4820 30 000 0 - binders (other than book - 15
covers), folders and file covers
4820 40 - manifold business forms and
interleaved carbon sets:
4820 40 100 0 - - continuous forms - 15
4820 40 900 0 - - other - 15
4820 50 000 0 - albums for samples or for - 15
collections
4820 90 000 0 - other - 15
4821 Paper or paperboard labels of all
kinds, whether or not printed:
4821 10 - printed
4821 10 100 0 - - self-adhesive - 5
4821 10 900 0 - - other - 5
4821 90 - other:
4821 90 100 0 - - self-adhesive - 5
4821 90 900 0 - - other - 5
4822 Bobbins, spools, cops and similar
supports of paper pulp, paper or
paperboard (whether or not
perforated or hardened):
4822 10 000 0 - of a kind used for winding - 5
textile yarn
4822 90 000 0 - other - 5
4823 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:
4823 12 - - self-adhesive:
4823 12 100 0 - - - of a width not exceeding 10 - 15
cm, the coating of which consists
of unvulcanised natural or
synthetic rubber
4823 12 900 0 - - - other - 15
4823 19 000 0 - - other - 15
4823 20 000 0 - filter paper and paperboard - 5
4823 40 000 0 - rolls, sheets and dials printed - 5
for self-recording apparatus
4823 60 - trays, dishes, plates, cups and
the like, of paper or paperboard:
4823 60 100 0 - - trays, dishes, and plates - 15
4823 60 900 0 - - other - 15
4823 70 - moulded or pressed articles of
paper pulp:
4823 70 100 0 - - moulded trays and boxes for - 15
packing eggs
4823 70 900 0 - - other - 15
4823 90 - other:
4823 90 100 0 - - gaskets, washers and other - 15
seals, for use in civil aircraft
- - other:
- - - paper and paperboard, of a
kind used for writing, printing
or other graphic purposes:
4823 90 120 0 - - - - printed, embossed or - 15
perforated
4823 90 140 0 - - - - other - 15
- - - other:
4823 90 150 0 - - - - cards, not punched, for - 5
punch card machines, whether or
not in strips
4823 90 200 0 - - - - perforated paper and - 5
paperboard for Jacquard and
similar machines
4823 90 300 0 - - - - fans and hand screens; - 15
frames therefor and parts of such
frames
- - - - other:
4823 90 500 - - - - - cut to size or shape:
4823 90 500 1 - - - - - - capacitor paper - 5
4823 90 500 9 - - - - - - other - 15
4823 90 90 - - - - - other:
4823 90 901 0 - - - - - - capacitor paper - 5
4823 90 902 0 - - - - - - other paper, - 15
paperboard, webs of cellulose
fibers
4823 90 909 0 - - - - - - other - 15

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