Heading No. 

Sub-heading No. 

Description of article 

Rate of duty 

Standard 

Preferential Areas

(1)

(2) 

(3) 

(4) 

(5) 

4801.00

-Newsprint, in roll or sheets.

15%

UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON PERFORATED PUNCH CARDS AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OR ANY SIZE, OTHER THAN PAPER OR HEADING 48.01 OR 48.03; HAND MADE PAPER AND PAPER BOARD

4802. 10  

-Hand made paper and paperboard :

30%

4802. 20  

-Paper and paperboard of a kind used as a base for photo sensitive, heat sensitive or electro sensitive paper or paperboard :

30%

30%

30%

-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:

Weighing less than 40 g/m²  :

30%

4802. 55

--Weighing 40 g/m 2 or more but not more than 150g/m 2 in rolls :

30%

4802. 56  

--Weighing 40 g/m² or more but not more than 150 g/m² in roll in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

 30%

--Other weighing 40 g/m² or more but not more than 150 g/m2 : 

30%

Weighing more than 150 g/m²

30%

-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 :

30%

--In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state :s

30%

--Other

30%

 4803.00

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.

 30%

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803

-Kraftliner:

30%

30%

-Sack kraft paper :

30%

30%

-Other kraft paper and paperboard weighing 150 g/m²or less:

30%

30%

-Other kraft paper and paperboard weighing more than 150 g/m²  but less than 225 g/m² :

30%

--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

30%

30%

-Other kraft paper and paperboard weighing 225 g/m 2  or more:

30%

--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

30%

30%

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:

30%

30%

30%

-Testliner (recycled liner board):

--Weighing 150 g/m ² or less

30%

--Weighing more than 150 g/m²or less

30%

30%

30%

30%

-Other:

--Weighing 150 g/m² or less

30%

--Weighing more than 150 g/m² but less than 225  g/m²

30%

--Weighing 225 g/m² or more

30%

Vegetable parchment, greaseproof papers,  tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.

30%

30%

30%

4806. 40  

-Glassine and other glazed transparent or translucent papers:

30%

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

30%

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 perforated

30%

- Sack kraft paper, creped or crinkled, whether or not embossed or perforated

30%

-Other kraft paper, creped or crinkled, whether or not embossed or perforated

30%

30%

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 :

30%

30%

30%

48.10

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 (including square) sheets, of any size

4810.13

--In rolls :

30%

4810.14

--In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

30%

--Other

30%

-Paper and 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 or chemi-mechanical process :

--Light-weight coated paper

30%

--Other

30%

--Kraft paper and paperboard, other than that of a kind used for writing , printing or other graphic purposes :

--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g./m²  or less

30%

--Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g./m²  or less

30%

--Other

30%

- Other paper and paperboard :

--Multiply

30%

--Other

30%

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 heading 4803, 4809 or 4810   

-Tarred, bituminised or asphalted paperand paperboard 

30%

30%

30%

Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):

30%

30%

-Paper and paperboard, coated, impregnated or covered with wax, paraffin wax,stearin, oil or glycerol

30%

-Other paper, paperboard, cellulose wadding and webs of cellulose fibres :

30%

48.12  

4812.00

Filter blocks, slabs and plates, of paper pulp

30%

Cigarette paper, whether or not cut to size or in the form of booklets or tubes.

30%

30%

--Other

30%

Wallpaper and similar wall coverings; window transparencies or paper

30%

-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 plastics

30%

-Wallpaper and similar wall coverings, consisting of paper or covered , on  the face side, with plaiting material , whether or not bound together in parallel strands or woven

30%

30%

 48.15

4815.00

Floor coverings on a base of paper or of paperboard, whether or not cut to size 

30%

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 

30%

-Self-copy paper :

30%

--Duplicator stencils

30%

--Other

30%

Envelops, letter cards, plain postcards and correspondence; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 

--Envelopes

30%

--Letter cards, plain postcards and correspondence cards

30%

-Boxes, pouches, wallets and writing compendiums ,of paperboard,containing an assortment of paper stationery:

 30%

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 cloth, seviettes, 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 

-Toilet paper

30%

-Handkerchief, cleaning or facial tissues and towels

30%

--Tablecloths and serviettes

30%

-Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles :

30%

--Articles of apparel and clothing accessories

30%

--Other

30%

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 paperboards of a kind used in offices, shops or the like

-Cartons, boxes and cases, of corrugated paper or paperboard :

 30%

-Folding cartons, boxes and cases, of non corrugated paper or paperboard :

30%

-Sacks and bags having a base of a width of 40 cm or more

30%

--Other sacks and bags, including cones

30%

-Other packing containers, including record sleeves :

30%

-Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

30%

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, inter leaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.

-Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles:

30%

30%

-Binders (other than book covers), folders and file covers

30%

-Manifold business forms and interleaved carbon sets

30%

30%

--Other

30%

Paper or paperboard labels of all kinds, whether or not printed

 4821. 10

30%

--Other

30%

Bobbins, spools, cops and similar sup ports of paper pulp, paper or paperboard (whether or not perforated or hardened)

30%

--Other

30%

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:

30%

30%

-Filter paper and paperboard

30%

30%

-Trays, dishes, plates, cups and the like, of paper or paperboard

30%

-Moulded or pressed articles of paper pulp :

30%

--Other

30%