SECTION X · Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (2)
Note
1. For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 4701.00.00 | Mechanical wood pulp | kg | 1.5% | 1% | 8 / 10 (several rates) |
| 4702 | Chemical wood pulp, dissolving grades | ||||
| 4702.00.10 | - Coniferous | kg | 1.5% | 1% | 8 / 10 (several rates) |
| 4702.00.20 | - Non-coniferous | kg | 1.5% | 1% | 8 / 10 (several rates) |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | ||||
| - Unbleached: | |||||
| 4703.11.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| 4703.19.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| - Semi-bleached or bleached: | |||||
| 4703.21.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| 4703.29.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | ||||
| - Unbleached: | |||||
| 4704.11.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| 4704.19.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| - Semi-bleached or bleached: | |||||
| 4704.21.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| 4704.29.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (several rates) |
| 4705.00.00 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | kg | 5% | 0% | 8 / 10 (several rates) |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | ||||
| 4706.10.00 | - Cotton linters pulp | kg | 5% | 0% | 8 / 10 (several rates) |
| 4706.20.00 | - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | kg | 5% | 0% | 8 / 10 (several rates) |
| 4706.30.00 | - Other, of bamboo | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other: | |||||
| 4706.91.00 | - - Mechanical | kg | 5% | 0% | 8 / 10 (several rates) |
| 4706.92.00 | - - Chemical | kg | 5% | 0% | 8 / 10 (several rates) |
| 4706.93 | - - Obtained by a combination of mechanical and chemical processes: | ||||
| 4706.93.10 | - - - Abaca pulp | kg | 5% | 0% | 8 / 10 (several rates) |
| 4706.93.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 4707 | Recovered (waste and scrap) paper or paperboard | ||||
| 4707.10.00 | - Unbleached kraft paper or paperboard or corrugated paper or paperboard | kg | 5% | 0% | 8 / 10 (several rates) |
| 4707.20.00 | - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | kg | 5% | 0% | 8 / 10 (several rates) |
| 4707.30.00 | - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | kg | 5% | 0% | 8 / 10 (several rates) |
| 4707.90.00 | - Other, including unsorted waste and scrap | kg | 5% | 0% | 8 / 10 (several rates) |