SECTION X · 類 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

統合税率表BT2026に基づく品目表と2026年の税率。 原典

類注 (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コード記述単位通常輸入税MFNVAT
4701.00.00 Mechanical wood pulp kg 1.5% 1% 8 / 10 (複数の税率)
4702 Chemical wood pulp, dissolving grades
4702.00.10 - Coniferous kg 1.5% 1% 8 / 10 (複数の税率)
4702.00.20 - Non-coniferous kg 1.5% 1% 8 / 10 (複数の税率)
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades
- Unbleached:
4703.11.00 - - Coniferous kg 5% 0% 8 / 10 (複数の税率)
4703.19.00 - - Non-coniferous kg 5% 0% 8 / 10 (複数の税率)
- Semi-bleached or bleached:
4703.21.00 - - Coniferous kg 5% 0% 8 / 10 (複数の税率)
4703.29.00 - - Non-coniferous kg 5% 0% 8 / 10 (複数の税率)
4704 Chemical wood pulp, sulphite, other than dissolving grades
- Unbleached:
4704.11.00 - - Coniferous kg 5% 0% 8 / 10 (複数の税率)
4704.19.00 - - Non-coniferous kg 5% 0% 8 / 10 (複数の税率)
- Semi-bleached or bleached:
4704.21.00 - - Coniferous kg 5% 0% 8 / 10 (複数の税率)
4704.29.00 - - Non-coniferous kg 5% 0% 8 / 10 (複数の税率)
4705.00.00 Wood pulp obtained by a combination of mechanical and chemical pulping processes kg 5% 0% 8 / 10 (複数の税率)
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 (複数の税率)
4706.20.00 - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard kg 5% 0% 8 / 10 (複数の税率)
4706.30.00 - Other, of bamboo kg 5% 0% 8 / 10 (複数の税率)
- Other:
4706.91.00 - - Mechanical kg 5% 0% 8 / 10 (複数の税率)
4706.92.00 - - Chemical kg 5% 0% 8 / 10 (複数の税率)
4706.93 - - Obtained by a combination of mechanical and chemical processes:
4706.93.10 - - - Abaca pulp kg 5% 0% 8 / 10 (複数の税率)
4706.93.90 - - - Other kg 5% 0% 8 / 10 (複数の税率)
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 (複数の税率)
4707.20.00 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass kg 5% 0% 8 / 10 (複数の税率)
4707.30.00 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) kg 5% 0% 8 / 10 (複数の税率)
4707.90.00 - Other, including unsorted waste and scrap kg 5% 0% 8 / 10 (複数の税率)