Import duty / Chapter 48
22 headings and 101 tariff lines in section X; 54 lines clear duty-free under USMCA for North American origin goods. Each heading lists its lines with the published US and Canadian rates, verified October 2026.
Newsprint, in rolls or sheets
1 line · 1 USMCA-free
Uncoated paper and paperboard, used for writing, printing or other graphics, non perforated punch-cards and punch tape paper, in rolls or rectangular sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard
11 lines · 2 USMCA-free
Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded
1 line · 0 USMCA-free
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 4803
12 lines · 9 USMCA-free
Uncoated paper and paperboard n.e.c., in rolls or sheets
11 lines · 5 USMCA-free
Vegetable parchment, greaseproof papers, tracing papers, glassine and other glazed transparent or translucent papers, in rolls or sheets
4 lines · 4 USMCA-free
Composite paper and paperboard, (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
1 line · 0 USMCA-free
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
3 lines · 2 USMCA-free
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
2 lines · 0 USMCA-free
Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size
10 lines · 0 USMCA-free
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810
7 lines · 0 USMCA-free
Filter blocks, slabs and plates of paper pulp
1 line · 1 USMCA-free
Cigarette paper, whether or not cut to size or in the form of booklets or tubes
3 lines · 3 USMCA-free
Wallpaper and similar wall coverings; window transparencies of paper
2 lines · 2 USMCA-free
Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxes
2 lines · 2 USMCA-free
Envelopes, letter cards, plain postcards and correspondence cards, of paper, paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard containing assortment of paper stationery
3 lines · 2 USMCA-free
Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres
5 lines · 5 USMCA-free
Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the like
6 lines · 5 USMCA-free
Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard
6 lines · 5 USMCA-free
Paper or paperboard labels of all kinds, whether or not printed
2 lines · 0 USMCA-free
Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
2 lines · 2 USMCA-free
Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48
6 lines · 4 USMCA-free
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
