Paper And Paperboard; Articles of Paper Pulp, of Paper or of Paperboard - DGFT - Export Policy, 2022 - (New - ITC (HS) based) - SCHEDULE- 2

ITC(HS), 2022 Schedule 2 Export Policy Section X, PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF Chapter 48 Paper And Paperboard; Articles of Paper Pulp, of Paper or of Paperboard. Main Notes Sl.No. Notes Notification Date Notification No 1 For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per 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) sensitised 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 Chapter 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 (generally XIV or Section XV); (o) articles of heading 9209; (p) articles of Chapter 95 (for example, toys, games, sports requisites); or (q) articles of Chapter 96 [for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners]. 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 watermarking or surface sizing , and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured 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 fibres 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 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or vey 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 and applies only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state 5 For the purposes of heading 4802, the expressions paper and paperboard, of a kind used for writing, printing or other graphic purposes and non-perforated punch-cards and punch tape paper mean 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: (A) For paper or paperboard weighing not more than 150 g/m2 : (a) containing 10% or more of fibres obtained by a mechanical or chemi-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 and 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 2.5kPa.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.m2/g. (B) 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 of more than 225 micrometres (microns) but not more than 508 micrometres (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 teabag 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 fibre content consists of fibres 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 to 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 this Schedule. 8 Headings 4803 to 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 wall paper and similar wall 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 (for example, with textile flock), whether or not coated or covered with transparent protective plastics; (ii) with an uneven surface resulting from the 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 material, 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 as wall coverings, are to be classified in heading 4823. 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 subsidiary to the primary use of the goods, fall in Chapter 49. Sub-Heading Notes Sl.No. Notes Notification Date Notification No 1 For the purposes of sub-headings 4804 11 and 4804 19, Kraft- liner 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 processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight g/m2 Minimum Mullen bursting strength (kPa) 115 393 125 417 200 637 300 824 400 961 2 For the purposes of sub-headings 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 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 minimum 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 Minium tensile kN/m Machine direction Cross Machine direction plus cross direction plus cross direction 60 700 1,510 1.9 6 70 830 1,790 2.3 7.2 80 965 2,070 2.8 8.3 100 1,230 2,635 3.7 10.6 115 1,425 3,060 4.4 12.3 3 For the purposes of sub-heading 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 combination of a mechanical and chemical pulping processes, and having aCMT2 30 (corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m at 50 % relative humidity at 23 C. 4 Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of a mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 230C. 5 Sub-headings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Test liner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2 /g 6 For the purposes of sub-heading 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. m2 /g. 7 For the purposes of sub-heading 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. Policy Conditions Sl.No. Notes Notification Date Notification No 1 Nothwithstanding anything contained in Note 12, if paper and paper products of heading 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing. Product Description and Import Policy Itc(hs) Code. Description Export Policy Policy Condition 4801 Newsprint, in rolls or sheets. 480100 Newsprint, in rolls or sheets : 48010010 Glazed Free 48010090 Other Free 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punchcards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; handmade paper and paperboard. 480210 Hand-made paper and paperboard 48021010 Paper Free 48021020 Paperboard Free 480220 Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard 48022010 Photographic base paper, uncoated Free 48022090 Other Free 48024000 - Wall paper base Free 480254 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fibre content consists of such fibres : -- Weighing less than 40 g/m 48025410 India Paper Free 48025420 Litho and offset paper Free 48025430 Duplicating paper Free 48025440 Airmail paper Free 48025450 Tissue paper Free 48025490 Other Free 48025510 Litho and offset paper Free 48025520 Drawing paper Free 48025530 Duplicating paper Free 48025540 Account book paper Free 48025550 Bank, bond and cheque paper Free 48025560 Currency note paper Free 48025570 Paper for security printing, currency paper, stamp paper Free 48025590 Other Free 480256 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fibre content consists of such fibres : -- Weighing 40 g/m or more but not more than 150 g/m, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 48025610 Litho and offset paper Free 48025620 Drawing paper Free 48025630 Duplicating paper Free 48025640 Account book paper Free 48025650 Bank, bond and cheque paper Free 48025660 Currency note paper Free 48025670 Paper for security printing, currency paper, stamp paper Free 48025690 Other Free 480257 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fibre content consists of such fibres : -- Other, weighing 40 g/m or more but not more than 150 g/m 48025710 Litho and offset paper Free 48025720 Drawing paper Free 48025730 Duplicating paper Free 48025740 Account book paper Free 48025750 Bank, bond and cheque paper Free 48025760 Currency note paper Free 48025770 Paper for security printing, currency paper, stamp paper Free 48025790 Other Free 480258 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10 percent by weight of the total fibre content consists of such fibres : -- Weighing more than 150 g/m 48025810 Litho and offset paper Free 48025820 Drawing paper Free 48025830 Duplicating paper Free 48025840 Bank, bond and cheque paper Free 48025850 Paper for security printing, currency paper, stamp paper Free 48025890 Other Free 480261 Other paper and paperboard, of which more than 10 percent by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process : -- In rolls 48026110 Drawing paper Free 48026120 Poster paper Free 48026130 Printing paper dyed or marbled in mass Free 48026140 Account book paper Free 48026150 Automatic data processing machine paper Free 48026160 Paper for security printing, currency paper, stamp paper Free 48026190 Other Free 480262 Other paper and paperboard, of which more than 10 percent by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process : -- In sheets with one side not exceeding 435 mm and the other side 48026210 Drawing paper Free 48026220 Poster paper Free 48026230 Printing paper dyed or marbled in mass Free 48026240 Account book paper Free 48026250 Automatic data processing machine paper Free 48026260 Paper for security printing, currency paper, stamp paper Free 48026290 Other Free 480269 Other paper and paperboard, of which more than 10 percent by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process : -- Other 48026910 Drawing paper Free 48026920 Poster paper Free 48026930 Printing paper dyed or marbled in mass Free 48026940 Account book paper Free 48026950 Automatic data processing machine paper Free 48026960 Paper for security printing, currency paper, stamp paper Free 48026990 Other Free 4803 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. 480300 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 : 48030010 In commercial size rolls of width size 36 cm and above Free 48030090 Other Free 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. 48041100 Kraftliner : -- Unbleached Free 48041900 Kraftliner : --Other Free 48042100 Sack kraft paper : -- Unbleached Free 48042900 Sack kraft paper : -- Other Free 48043100 Other kraft paper and paperboard weighing 150 g/m or less -- Unbleached Free 48043900 Other kraft paper and paperboard weighing 150 g/m or less -- Other Free 48044100 Other kraft paper and paperboard weighing more than 150 g/m but less than 225 g/m : -- Unbleached Free 48044200 Other kraft paper and paperboard weighing more than 150 g/m but less than 225 g/m : -- Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fibre content consists of wood fibres obtained by a chemical process Free 48044900 Other kraft paper and paperboard weighing more than 150 g/m but less than 225 g/m : -- Other Free 48045100 Other kraft paper and paperboard weighing 225 g/m or more : -- Unbleached Free 48045200 Other kraft paper and paperboard weighing 225 g/m or more : -- Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fibre content consists of wood obtained by a chemical process Free 48045900 Other kraft paper and paperboard weighing 225 g/m or more : -- Other Free 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. 48051100 Fluting paper : -- Semi-chemical fluting paper Free 48051200 Fluting paper : -- Straw fluting paper Free 48051900 Fluting paper : -- Other Free 48052400 Testliner (recycled liner board) : -- Weighing 150 g/m or less Free 48052500 Testliner (recycled liner board) : -- Weighing more than 150 g/m Free 48053000 Sulphite wrapping paper Free 48054000 Filter paper and paperboard Free 48055000 Felt paper and paperboard Free 48059100 Other : -- Weighing 150 g/m or less Free 48059200 Other : -- Weighing more than 150 g/m but less than 225 g/m Free 48059300 Other : -- Weighing 225 g/m or more Free 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. 48061000 Vegetable parchment Free 48062000 Greaseproof papers Free 48063000 Tracing papers Free 480640 Glassine and other glazed transparent or translucent papers 48064010 Glassine papers Free 48064090 Other Free 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. 480700 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 : 48070010 Straw paper and other straw board, whether or not covered with paper other than straw paper Free 48070090 Other Free 4808 Paper and paperboard, corrugated (with or without glued flat or sheets, other than paper of the kind described in 48081000 Corrugated paper and paperboard, whether or not perforated Free 480840 Kraft paper, creped or crinkled, whether or not embossed or perforated 48084010 Sack kraft paper, creped or crinkled, whether or not embossed or perforated Free 48084090 Other kraft paper, creped or crinkled, whether or not embossed or perforated Free 48089000 Other Free 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. 48092000 Self-copy paper Free 48099000 Other Free 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 rectangular (including square) sheets, of any size. 481013 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 percent by weight of the total fibre content consists of such fibres : -- In rolls 48101310 Imitation art paper Free 48101320 Art paper Free 48101330 Chrome paper or paper board Free 48101390 Other Free 481014 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 percent by weight of the total fibre content consists of such fibres : -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state 48101410 Imitation art paper Free 48101420 Art paper Free 48101430 Chrome paper or paper board Free 48101490 Other Free 481019 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 percent by weight of the total fibre content consists of such fibres : -- Other 48101910 Imitation art paper Free 48101920 Art paper Free 48101930 Chrome paper or paper board Free 48101990 Other Free 48102200 Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 percent by weight of the total fibre content consists of fibres obtained by a mechanical or chem-imechanical process : -- Light-weight coated paper Free 48102900 Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 percent by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process : -- Other Free 48103100 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 percent by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m or less Free 48103200 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 percent by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m Free 481039 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : -- Other 48103910 Insulating paper Free 48103920 Electric insulating press board Free 48103930 Insulation boards (homogenous) Free 48103990 Other Free 48109200 Other paper and paperboard : -- Multi-ply Free 48109900 Other paper and paperboard : -- Other Free 4811 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 48.03, 48.09 or 48.10. 48111000 Tarred, bituminised or asphalted paper and paperboard Free 48114100 Gummed or adhesive paper and paperboard : -- Self-adhesive Free 48114900 Gummed or adhesive paper and paperboard : -- Other Free 481151 Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives) : -- Bleached, weighing more than 150 g/m 48115110 Aseptic packaging paper Free 48115190 Other Free 481159 Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives) : -- Other 48115910 Aseptic packaging paper Free 48115990 Other Free 48116000 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol Free 481190 Other paper, paperboard, cellulose wadding and webs of cellulose fibres 48119011 Hand made paper and paperboard, rules, lined or squared but not otherwise printed Free 48119012 Chromo and art paper, coated Free 48119013 Building board of paper or pulp, impregnated Free 48119014 Chromo board Free 48119015 Raw base paper for sensitising, coated Free 48119016 Surface marbled paper Free 48119017 Leather board and imitation leather board Free 48119018 Matrix board Free 48119091 other ---- Grape guard paper Free 48119093 other ---- Thermal paper for fax machines Free 48119094 other ---- Thermal paper in jumbo rolls (size 1 mt and above in width and 5000 mt and above in length) Free 48119095 Other : ---- Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length) 48119096 Other : ---- Thermal paper in rolls of size less than 1 m in width 48119099 other ---- Other Free 48120000 Filter blocks, slabs and plates, of paper pulp. Free 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 48131000 In the form of booklets or tubes Free 48132000 In rolls of a width not exceeding 5 cm Free 481390 Other 48139010 Cigarette paper in bulk, or in sheets Free 48139090 Other Free 4814 Wallpaper and similar wall coverings; window transparencies of paper. 48142000 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 Free 48149000 Other Free 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. 481620 Self-copy paper 48162010 Duplicating paper, cut to size Free 48162020 Paper for Fax machine Free 48162090 Other Free 481690 Other 48169010 Other copying or transfer papers (excluding printed transfer) cut to size whether or not put up in boxes Free 48169020 Calculating machine paper in rolls and strips not exceeding 15 cm in width Free 48169090 Other Free 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. 48171000 Envelopes Free 48172000 Letter cards, plain postcards and correspondence cards Free 481730 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 48173010 Writing blocks Free 48173090 Other Free 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, 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. 48181000 Toilet paper Free 48182000 Handkerchiefs, cleansing or facial tissues and towels Free 48183000 Tablecloths and serviettes Free 48185000 Articles of apparel and clothing accessories Free 48189000 Other Free 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; ox files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. 481910 Cartons, boxes and cases, of corrugated paper or paperboard 48191010 Boxes Free 48191090 Other Free 481920 Folding cartons, boxes and cases, of Non-corrugated paper or paperboard 48192010 Cartons, boxes, cases, intended for the packing of match sticks Free 48192020 Boxes Free 48192090 Other Free 48193000 Sacks and bags, having a base of a width of 40 cm or more Free 48194000 Other sacks and bags, including cones Free 481950 Other packing containers, including record sleeves 48195010 Made of corrugated paper or paperboard Free 48195090 Other Free 48196000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like Free 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. 482010 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 48201010 Registers, account books Free 48201020 Letter pads Free 48201090 Other Free 48202000 Exercise books Free 48203000 Binders (other than book covers), folders and file covers Free 48204000 Manifold business forms and interleaved carbon sets Free 48205000 Albums for samples or for collections Free 482090 Other 48209010 Blotting paper cut to size Free 48209090 Other Free 4821 Paper or paperboard labels of all kinds, whether or not printed. 482110 Printed 48211010 Paper tags Free 48211020 Labels Free 48211090 Other Free 482190 Other 48219010 Labels Free 48219090 Other Free 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 48221000 Of a kind used for winding textile yarn Free 482290 Other 48229010 Paper tubes Free 48229090 Other Free 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. 48232000 Filter paper and paperboard Free 48234000 Rolls, sheets and dials, printed for self-recording apparatus Free 48236100 Trays, dishes, plates, cups and the like, of paper or paperboard : -- Of bamboo Free 48236900 Trays, dishes, plates, cups and the like, of paper or paperboard : -- Other Free 482370 Moulded or pressed articles of paper pulp 48237010 Paper pulp moulded trays Free 48237020 Wood pulp board Free 48237030 Articles made of paper mache other than artware and mounded or pressed goods of wood pulp Free 48237090 Other Free 482390 Other 48239011 Braille paper Free 48239012 Cellulose in sole board or sheet Free 48239013 Packing and wrapping paper Free 48239014 Paper for cigarette filter tips Free 48239015 Paper cone for loud speaker Free 48239016 Patterns made of papers for leather footwear, leather garments and goods Free 48239017 Patterns made of paper for articles of apparel and clothing accessories Free 48239018 Products consisting of sheets of paper or paper board, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations Free 48239019 Decorative laminates Free 48239021 Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ---- Pre-punched cards Free 48239022 Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ---- Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width Free 48239023 Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ---- Typewriting paper cut to size Free 48239030 Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ---- Plain or embossed seals made of paper, laminated paper or paper gaskets Free 48239090 Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ---- Other Free