Tariff schedule VIFTA (Vietnam - Israel) 2024-2027
Attached to Decree No. 131/2024/ND-CP
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Chapter 48 — Paper and paperboard; articles of paper pulp, of paper or of paperboard
390 rows
| Commodity code | Description of goods | VIFTA rate (%) | |||
|---|---|---|---|---|---|
| 2024 | 2025 | 2026 | 2027 | ||
| Chapter 48 | |||||
| Paper and paperboard; articles of paper pulp, of paper or of paperboard | |||||
| Commodity code | Description of goods | ||||
| 48.01 | Newsprint, in rolls or sheets | ||||
| - Weighing not more than 55 g/m²: | |||||
| 4801.00.11 | - - In rolls, of a width exceeding 28 cm but not exceeding 36 cm | 20 | 20 | 20 | 20 |
| 4801.00.12 | - - In rolls, other | 20 | 20 | 20 | 20 |
| 4801.00.13 | - - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state | 20 | 20 | 20 | 20 |
| 4801.00.14 | - - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state | 20 | 20 | 20 | 20 |
| - Weighing more than 55 g/m²: | |||||
| 4801.00.21 | - - In rolls, of a width exceeding 28 cm but not exceeding 36 cm | 20 | 20 | 20 | 20 |
| 4801.00.22 | - - In rolls, other | 17.1 | 14.3 | 11.4 | 8.6 |
| 4801.00.23 | - - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state | 20 | 20 | 20 | 20 |
| 4801.00.24 | - - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state | 17.1 | 14.3 | 11.4 | 8.6 |
| 48.02 | 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, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard | ||||
| 4802.10.00 | - Hand-made paper and paperboard | * | * | * | * |
| 4802.20 | - Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard: | ||||
| 4802.20.10 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 4.3 | 3.6 | 2.9 | 2.1 |
| 4802.20.90 | - - Other | 4.5 | 4 | 3.5 | 3 |
| 4802.40 | - Wallpaper base: | ||||
| 4802.40.10 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 4.5 | 4 | 3.5 | 3 |
| 4802.40.90 | - - Other | 4.5 | 4 | 3.5 | 3 |
| - 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: | |||||
| 4802.54 | - - Weighing less than 40 g/m²: | ||||
| - - - Carbonising base paper, weighing less than 20 g/m²: | |||||
| 4802.54.11 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 4.3 | 3.6 | 2.9 | 2.1 |
| 4802.54.19 | - - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| - - - Other carbonising base paper: | |||||
| 4802.54.21 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 4.3 | 3.6 | 2.9 | 2.1 |
| 4802.54.29 | - - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| 4802.54.30 | - - - Base paper of a kind used to manufacture aluminium coated paper | 3.3 | 1.7 | 0 | 0 |
| 4802.54.40 | - - - Of a kind used for writing, printing and other graphic purposes, in rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 16 | 12 | 8 | 4 |
| 4802.54.50 | - - - Multi-ply paper and paperboard | 16 | 12 | 8 | 4 |
| 4802.54.90 | - - - Other | 16 | 12 | 8 | 4 |
| 4802.55 | - - Weighing 40 g/m² or more but not more than 150 g/m², in rolls: | ||||
| - - - Fancy paper and paperboard: | |||||
| 4802.55.21 | - - - - Of a width not exceeding 15 cm | 20 | 20 | 20 | 20 |
| 4802.55.29 | - - - - Other | 20 | 20 | 20 | 20 |
| 4802.55.40 | - - - Base paper of a kind used to manufacture aluminium coated paper | 4.5 | 4 | 3.5 | 3 |
| 4802.55.50 | - - - Base paper of a kind used to manufacture release paper | 4.5 | 4 | 3.5 | 3 |
| - - - Of a kind used for writing, printing and other graphic purposes: | |||||
| 4802.55.61 | - - - - Of a width not exceeding 15 cm | 20 | 20 | 20 | 20 |
| 4802.55.69 | - - - - Other | 20 | 20 | 20 | 20 |
| 4802.55.70 | - - - Multi-ply paper | 20 | 20 | 20 | 20 |
| 4802.55.90 | - - - Other | 20 | 20 | 20 | 20 |
| 4802.56 | - - Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: | ||||
| - - - Fancy paper and paperboard: | |||||
| 4802.56.21 | - - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 25 | 25 | 25 | 25 |
| 4802.56.29 | - - - - Other | 25 | 25 | 25 | 25 |
| - - - Of a kind used for writing, printing and other graphic purposes: | |||||
| 4802.56.41 | - - - - Of a width not exceeding 36 cm in rectangular (including square) sheets and in the unfolded state | 20 | 20 | 20 | 20 |
| 4802.56.49 | - - - - Other | 20 | 20 | 20 | 20 |
| 4802.56.50 | - - - Multi-ply paper | 20 | 20 | 20 | 20 |
| 4802.56.90 | - - - Other | 20 | 20 | 20 | 20 |
| 4802.57 | - - Other, weighing 40 g/m² or more but not more than 150 g/m²: | ||||
| - - - Of a kind used for writing, printing and other graphic purposes: | |||||
| 4802.57.21 | - - - - With no side exceeds 36 cm in the unfolded state | 20 | 20 | 20 | 20 |
| 4802.57.29 | - - - - Other | 20 | 20 | 20 | 20 |
| 4802.57.30 | - - - Multi-ply paper | 20 | 20 | 20 | 20 |
| 4802.57.90 | - - - Other | 20 | 20 | 20 | 20 |
| 4802.58 | - - Weighing more than 150 g/m²: | ||||
| - - - Fancy paper and paperboard: | |||||
| 4802.58.21 | - - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state | * | * | * | * |
| 4802.58.29 | - - - - Other | * | * | * | * |
| - - - Of a kind used for writing, printing and other graphic purposes: | |||||
| 4802.58.31 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | * | * | * | * |
| 4802.58.39 | - - - - Other | * | * | * | * |
| - - - Other: | |||||
| 4802.58.91 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | * | * | * | * |
| 4802.58.99 | - - - - Other | * | * | * | * |
| - Other paper and paperboard, containing by weight more than 10% of fibres obtained by a mechanical or chemi-mechanical process, calculated on the total fibre content: | |||||
| 4802.61 | - - In rolls: | ||||
| - - - Fancy paper and paperboard: | |||||
| 4802.61.31 | - - - - Of a width not more than 15 cm | 20 | 20 | 20 | 20 |
| 4802.61.39 | - - - - Other | 20 | 20 | 20 | 20 |
| - - - Base paper for the manufacture of aluminium-coated paper: (SEN) | |||||
| 4802.61.41 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 4.3 | 3.6 | 2.9 | 2.1 |
| 4802.61.49 | - - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| - - - Of a kind used for writing, printing and other graphic purposes: | |||||
| 4802.61.51 | - - - - Of a width not exceeding 15 cm | 20 | 20 | 20 | 20 |
| 4802.61.59 | - - - - Other | 20 | 20 | 20 | 20 |
| 4802.61.60 | - - - Multi-ply paper | 20 | 20 | 20 | 20 |
| - - - Other: | |||||
| 4802.61.91 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 20 | 20 | 20 | 20 |
| 4802.61.99 | - - - - Other | 20 | 20 | 20 | 20 |
| 4802.62 | - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: | ||||
| - - - Decorative paper and paperboard, in rectangular (including square) sheets with one side not exceeding 36 cm and the other side not exceeding 15 cm in the unfolded state: (SEN) | |||||
| 4802.62.11 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | * | * | * | * |
| 4802.62.19 | - - - - Other | * | * | * | * |
| - - - Other fancy paper and paperboard: | |||||
| 4802.62.21 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | * | * | * | * |
| 4802.62.29 | - - - - Other | * | * | * | * |
| - - - Of a kind used for writing, printing and other graphic purposes: | |||||
| 4802.62.31 | - - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 20 | 20 | 20 | 20 |
| 4802.62.39 | - - - - Other | 20 | 20 | 20 | 20 |
| - - - Other: | |||||
| 4802.62.91 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 20 | 20 | 20 | 20 |
| 4802.62.99 | - - - - Other | 20 | 20 | 20 | 20 |
| 4802.69 | - - Other: | ||||
| - - - Of a kind used for writing, printing and other graphic purposes: | |||||
| 4802.69.11 | - - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 16 | 12 | 8 | 4 |
| 4802.69.19 | - - - - Other | 16 | 12 | 8 | 4 |
| - - - Other: | |||||
| 4802.69.91 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 16 | 12 | 8 | 4 |
| 4802.69.99 | - - - - Other | 16 | 12 | 8 | 4 |
| 48.03 | 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 | ||||
| 4803.00.30 | - Cellulose wadding or webs of cellulose fibres | 17.1 | 14.3 | 11.4 | 8.6 |
| 4803.00.90 | - Other | 16 | 12 | 8 | 4 |
| 48.04 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03 | ||||
| - Kraftliner: | |||||
| 4804.11.00 | - - Unbleached | 13.5 | 12 | 10.5 | 9 |
| 4804.19.00 | - - Other | 16.2 | 14.4 | 12.6 | 10.8 |
| - Sack kraft paper: | |||||
| 4804.21 | - - Unbleached: | ||||
| 4804.21.10 | - - - Of a kind used for making cement bags | 2.7 | 2.4 | 2.1 | 1.8 |
| 4804.21.90 | - - - Other | 15.3 | 13.6 | 11.9 | 10.2 |
| - - Other: | |||||
| 4804.29.10 | - - - Of a kind used for making cement bags | 18 | 16 | 14 | 12 |
| 4804.29.90 | - - - Other | 18 | 16 | 14 | 12 |
| - Other kraft paper and paperboard weighing 150 g/m² or less: | |||||
| 4804.31 | - - Unbleached: | ||||
| 4804.31.10 | - - - Electrical grade insulating kraft paper | 4.5 | 4 | 3.5 | 3 |
| 4804.31.30 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 9 | 8 | 7 | 6 |
| 4804.31.40 | - - - Sandpaper base paper | 4.5 | 4 | 3.5 | 3 |
| 4804.31.50 | - - - Of a kind used for making cement bags | 2.7 | 2.4 | 2.1 | 1.8 |
| 4804.31.90 | - - - Other | 20 | 20 | 20 | 20 |
| 4804.39 | - - Other: | ||||
| 4804.39.10 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 8.6 | 7.1 | 5.7 | 4.3 |
| 4804.39.20 | - - - Paper and paperboard of a kind used for making food packaging | 14.6 | 12.1 | 9.7 | 7.3 |
| 4804.39.90 | - - - Other | 17.1 | 14.3 | 11.4 | 8.6 |
| - Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: | |||||
| 4804.41 | - - Unbleached: | ||||
| 4804.41.10 | - - - Electrical grade insulating kraft paper | 4.5 | 4 | 3.5 | 3 |
| 4804.41.90 | - - - Other | 18 | 16 | 14 | 12 |
| 4804.42 | - - 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: | ||||
| 4804.42.10 | - - - Paper and paperboard of a kind used for making food packaging | 18 | 16 | 14 | 12 |
| 4804.42.90 | - - - Other | 18 | 16 | 14 | 12 |
| 4804.49 | - - Other: | ||||
| 4804.49.10 | - - - Paper and paperboard of a kind used for making food packaging | 18 | 16 | 14 | 12 |
| 4804.49.90 | - - - Other | 18 | 16 | 14 | 12 |
| - Other kraft paper and paperboard weighing 225 g/m² or more: | |||||
| 4804.51 | - - Unbleached: | ||||
| 4804.51.10 | - - - Electrical grade insulating kraft paper | 4.5 | 4 | 3.5 | 3 |
| 4804.51.20 | - - - Pressboard weighing 600 g/m2 or more | 4.5 | 4 | 3.5 | 3 |
| 4804.51.30 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 9 | 8 | 7 | 6 |
| 4804.51.90 | - - - Other | 18 | 16 | 14 | 12 |
| 4804.52 | - - 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: | ||||
| 4804.52.10 | - - - Paper and paperboard of a kind used for making food packaging | 15.3 | 13.6 | 11.9 | 10.2 |
| 4804.52.90 | - - - Other | 15.3 | 13.6 | 11.9 | 10.2 |
| 4804.59 | - - Other: | ||||
| 4804.59.10 | - - - Paper and paperboard of a kind used for making food packaging | 17.1 | 14.3 | 11.4 | 8.6 |
| 4804.59.90 | - - - Other | 17.1 | 14.3 | 11.4 | 8.6 |
| 48.05 | 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: | |||||
| 4805.11.00 | - - Semi-chemical fluting paper | 9 | 8 | 7 | 6 |
| 4805.12.00 | - - Straw fluting paper | 8.6 | 7.1 | 5.7 | 4.3 |
| 4805.19 | - - Other: | ||||
| 4805.19.10 | - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 9 | 8 | 7 | 6 |
| 4805.19.90 | - - - Other | 9 | 8 | 7 | 6 |
| - Testliner (recycled liner board): | |||||
| 4805.24.00 | - - Weighing 150 g/m2 or less | 9 | 8 | 7 | 6 |
| 4805.25 | - - Weighing more than 150 g/m²: | ||||
| 4805.25.10 | - - - Weighing less than 225 g/m2 | 9 | 8 | 7 | 6 |
| 4805.25.90 | - - - Other | 9 | 8 | 7 | 6 |
| 4805.30 | - Sulphite wrapping paper: | ||||
| 4805.30.10 | - - Coloured paper of a kind used for wrapping wooden match boxes | 9 | 8 | 7 | 6 |
| 4805.30.90 | - - Other | 9 | 8 | 7 | 6 |
| 4805.40.00 | - Filter paper and paperboard | 4.5 | 4 | 3.5 | 3 |
| 4805.50.00 | - Felt paper and paperboard | 8.6 | 7.1 | 5.7 | 4.3 |
| - Other: | |||||
| 4805.91 | - - Weighing 150 g/m² or less: | ||||
| 4805.91.10 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6% | 4.3 | 3.6 | 2.9 | 2.1 |
| 4805.91.20 | - - - Of a kind used to manufacture joss paper | 17.1 | 14.3 | 11.4 | 8.6 |
| 4805.91.90 | - - - Other | 3.3 | 1.7 | 0 | 0 |
| 4805.92 | - - Weighing more than 150 g/m² but less than 225 g/m²: | ||||
| 4805.92.10 | - - - Multi-ply paper and paperboard | 9 | 8 | 7 | 6 |
| 4805.92.90 | - - - Other | 9 | 8 | 7 | 6 |
| 4805.93 | - - Weighing 225 g/m² or more: | ||||
| 4805.93.10 | - - - Multi-ply paper and paperboard | 8.6 | 7.1 | 5.7 | 4.3 |
| 4805.93.20 | - - - Blotting paper | 8.6 | 7.1 | 5.7 | 4.3 |
| 4805.93.90 | - - - Other | 8.6 | 7.1 | 5.7 | 4.3 |
| 48.06 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | ||||
| 4806.10.00 | - Vegetable parchment | 2.6 | 2.1 | 1.7 | 1.3 |
| 4806.20.00 | - Greaseproof papers | 8.6 | 7.1 | 5.7 | 4.3 |
| 4806.30.00 | - Tracing papers | 2.6 | 2.1 | 1.7 | 1.3 |
| 4806.40.00 | - Glassine and other glazed transparent or translucent papers | 4.3 | 3.6 | 2.9 | 2.1 |
| 4807.00.00 | 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 | 18 | 16 | 14 | 12 |
| 48.08 | 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 48.03 | ||||
| 4808.10.00 | - Corrugated paper and paperboard, whether or not perforated | 8.6 | 7.1 | 5.7 | 4.3 |
| 4808.40.00 | - Kraft paper, creped or crinkled, whether or not embossed or perforated | 9 | 8 | 7 | 6 |
| 4808.90 | - Other: | ||||
| 4808.90.20 | - - Creped or crinkled paper | 8.6 | 7.1 | 5.7 | 4.3 |
| 4808.90.30 | - - Embossed paper | 8.6 | 7.1 | 5.7 | 4.3 |
| 4808.90.90 | - - Other | 8.6 | 7.1 | 5.7 | 4.3 |
| 48.09 | 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 | ||||
| 4809.20.00 | - Self-copy paper | 9 | 8 | 7 | 6 |
| 4809.90 | - Other: | ||||
| 4809.90.10 | - - Carbon paper and similar copying papers | 18 | 16 | 14 | 12 |
| 4809.90.90 | - - Other | 18 | 16 | 14 | 12 |
| 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 | ||||
| - 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% by weight of the total fibre content consists of such fibres: | |||||
| 4810.13 | - - In rolls: | ||||
| 4810.13.10 | - - - Printed, of a kind used for self-recording apparatus, of a width of 150 mm or less | 4.3 | 3.6 | 2.9 | 2.1 |
| - - - Other: | |||||
| 4810.13.91 | - - - - Of a width of 150 mm or less | 4.3 | 3.6 | 2.9 | 2.1 |
| 4810.13.99 | - - - - Other | 3.3 | 1.7 | 0 | 0 |
| 4810.14 | - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: | ||||
| 4810.14.10 | - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm | 4.3 | 3.6 | 2.9 | 2.1 |
| - - - Other: | |||||
| 4810.14.91 | - - - - Of which no side exceeds 360 mm | 4.3 | 3.6 | 2.9 | 2.1 |
| 4810.14.99 | - - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| 4810.19 | - - Other: | ||||
| 4810.19.10 | - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm in the unfolded state | 4.3 | 3.6 | 2.9 | 2.1 |
| 4810.19.90 | - - - Other | 3.3 | 1.7 | 0 | 0 |
| - Paper and paperboard of a kind used for writing, printing or other graphic purposes, containing by weight more than 10% of fibres obtained by a mechanical or chemi-mechanical process, calculated on the total fibre content: | |||||
| 4810.22 | - - Light-weight coated paper: | ||||
| 4810.22.10 | - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state | 4.5 | 4 | 3.5 | 3 |
| 4810.22.90 | - - - Other | 4.5 | 4 | 3.5 | 3 |
| 4810.29 | - - Other: | ||||
| 4810.29.10 | - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state | 4.3 | 3.6 | 2.9 | 2.1 |
| - - - Other: | |||||
| 4810.29.91 | - - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state | 4.3 | 3.6 | 2.9 | 2.1 |
| 4810.29.99 | - - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: | |||||
| 4810.31 | - - 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: | ||||
| 4810.31.30 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 9 | 8 | 7 | 6 |
| 4810.31.90 | - - - Other | 9 | 8 | 7 | 6 |
| 4810.32 | - - 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 more than 150 g/m²: | ||||
| 4810.32.30 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 4.5 | 4 | 3.5 | 3 |
| 4810.32.90 | - - - Other | 4.5 | 4 | 3.5 | 3 |
| 4810.39 | - - Other: | ||||
| 4810.39.30 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 8.6 | 7.1 | 5.7 | 4.3 |
| 4810.39.90 | - - - Other | 8.6 | 7.1 | 5.7 | 4.3 |
| - Other paper and paperboard: | |||||
| 4810.92 | - - Multi-ply: | ||||
| 4810.92.40 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 9 | 8 | 7 | 6 |
| 4810.92.90 | - - - Other | 9 | 8 | 7 | 6 |
| 4810.99 | - - Other: | ||||
| 4810.99.40 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 8.6 | 7.1 | 5.7 | 4.3 |
| 4810.99.90 | - - - Other | 8.6 | 7.1 | 5.7 | 4.3 |
| 48.11 | 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 | ||||
| 4811.10 | - Tarred, bituminised or asphalted paper and paperboard: | ||||
| 4811.10.20 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 4.5 | 4 | 3.5 | 3 |
| 4811.10.90 | - - Other | 4.5 | 4 | 3.5 | 3 |
| - Gummed or adhesive paper and paperboard: | |||||
| 4811.41 | - - Self-adhesive: | ||||
| 4811.41.20 | - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 13.5 | 12 | 10.5 | 9 |
| 4811.41.90 | - - - Other | 13.5 | 12 | 10.5 | 9 |
| 4811.49.00 | - - Other | 12.9 | 10.7 | 8.6 | 6.4 |
| - Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): | |||||
| 4811.51 | - - Bleached, weighing more than 150 g/m²: | ||||
| - - - In rolls of a width not exceeding 15 cm, or in rectangular (including square) sheets with no side exceeding 36 cm in the unfolded state: | |||||
| 4811.51.31 | - - - - Floor coverings | 21.4 | 17.9 | 14.3 | 10.7 |
| 4811.51.39 | - - - - Other | 12.9 | 10.7 | 8.6 | 6.4 |
| - - - Other: | |||||
| 4811.51.91 | - - - - Floor coverings | 21.4 | 17.9 | 14.3 | 10.7 |
| 4811.51.99 | - - - - Other | 12.9 | 10.7 | 8.6 | 6.4 |
| 4811.59 | - - Other: | ||||
| 4811.59.20 | - - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products | 2.7 | 2.4 | 2.1 | 1.8 |
| - - - In rolls of a width not exceeding 15 cm, or in rectangular (including square) sheets with no side exceeding 36 cm in the unfolded state: | |||||
| 4811.59.41 | - - - - Floor coverings | 21.4 | 17.9 | 14.3 | 10.7 |
| 4811.59.49 | - - - - Other | 13.5 | 12 | 10.5 | 9 |
| - - - Other: | |||||
| 4811.59.91 | - - - - Floor coverings | 21.4 | 17.9 | 14.3 | 10.7 |
| 4811.59.99 | - - - - Other | 10 | 5 | 0 | 0 |
| 4811.60 | - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol: | ||||
| 4811.60.20 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 12.9 | 10.7 | 8.6 | 6.4 |
| - - Other: | |||||
| 4811.60.91 | - - - Floor coverings | 12.9 | 10.7 | 8.6 | 6.4 |
| 4811.60.99 | - - - Other | 12.9 | 10.7 | 8.6 | 6.4 |
| 4811.90 | - Other paper, paperboard, cellulose wadding and webs of cellulose fibres: | ||||
| - - In rolls of a width not exceeding 15 cm, or in rectangular (including square) sheets with no side exceeding 36 cm in the unfolded state: | |||||
| 4811.90.41 | - - - Floor coverings | 21.4 | 17.9 | 14.3 | 10.7 |
| 4811.90.42 | - - - Marbled paper | 4.3 | 3.6 | 2.9 | 2.1 |
| 4811.90.49 | - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| - - Other: | |||||
| 4811.90.91 | - - - Floor coverings | 21.4 | 17.9 | 14.3 | 10.7 |
| 4811.90.92 | - - - Marbled paper | 4.3 | 3.6 | 2.9 | 2.1 |
| 4811.90.93 | - - - Other, cellulose wadding and webs of cellulose fibres | 4.3 | 3.6 | 2.9 | 2.1 |
| 4811.90.99 | - - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| 4812.00.00 | Filter blocks, slabs and plates, of paper pulp | 0 | 0 | 0 | 0 |
| 48.13 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | ||||
| 4813.10.00 | - In the form of booklets or tubes | 18 | 16 | 14 | 12 |
| 4813.20 | - In rolls of a width not exceeding 5 cm: | ||||
| 4813.20.10 | - - Cigarette tipping paper | 20 | 20 | 20 | 20 |
| - - Other, uncoated: | |||||
| 4813.20.21 | - - - Tobacco wrapping paper | 20 | 20 | 20 | 20 |
| 4813.20.22 | - - - Plug wrap paper having a porosity of more than 12 cm3 (min-1.cm-2) in CORESTA Air Permeability unit | 20 | 20 | 20 | 20 |
| 4813.20.23 | - - - Other plug wrap paper | 20 | 20 | 20 | 20 |
| 4813.20.29 | - - - Other | 20 | 20 | 20 | 20 |
| - - Other, coated: | |||||
| 4813.20.31 | - - - Tobacco wrapping paper | 20 | 20 | 20 | 20 |
| 4813.20.32 | - - - Plug wrap paper | 20 | 20 | 20 | 20 |
| 4813.20.39 | - - - Other | 20 | 20 | 20 | 20 |
| 4813.90 | - Other: | ||||
| - - In rolls of a width exceeding 5 cm, coated: | |||||
| 4813.90.11 | - - - Tobacco wrapping paper | 18 | 16 | 14 | 12 |
| 4813.90.12 | - - - Cigarette tipping paper | 18 | 16 | 14 | 12 |
| 4813.90.19 | - - - Other | 18 | 16 | 14 | 12 |
| - - Other: | |||||
| 4813.90.91 | - - - Tobacco wrapping paper | 18 | 16 | 14 | 12 |
| 4813.90.99 | - - - Other | 18 | 16 | 14 | 12 |
| 48.14 | Wallpaper and similar wall coverings; window transparencies of paper | ||||
| 4814.20 | - 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: | ||||
| 4814.20.10 | - - Of a width not exceeding 60 cm | 21.4 | 17.9 | 14.3 | 10.7 |
| - - Other: | |||||
| 4814.20.91 | - - - Photo murals | 21.4 | 17.9 | 14.3 | 10.7 |
| 4814.20.99 | - - - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| 4814.90.00 | - Other | 17.1 | 14.3 | 11.4 | 8.6 |
| 48.16 | 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 | ||||
| 4816.20 | - Self-copy paper: | ||||
| 4816.20.10 | - - In rolls of a width exceeding 15 cm but not exceeding 36 cm | 9 | 8 | 7 | 6 |
| 4816.20.90 | - - Other | 9 | 8 | 7 | 6 |
| 4816.90 | - Other: | ||||
| 4816.90.10 | - - Carbon paper | 18 | 16 | 14 | 12 |
| 4816.90.20 | - - Other copying paper | 18 | 16 | 14 | 12 |
| 4816.90.30 | - - Offset plates | 9 | 8 | 7 | 6 |
| 4816.90.40 | - - Heat transfer paper | 13.5 | 12 | 10.5 | 9 |
| 4816.90.50 | - - Other, in rolls of a width exceeding 15 cm but not exceeding 36 cm | 18 | 16 | 14 | 12 |
| 4816.90.90 | - - Other | 18 | 16 | 14 | 12 |
| 48.17 | 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 | ||||
| 4817.10.00 | - Envelopes | 21.4 | 17.9 | 14.3 | 10.7 |
| 4817.20.00 | - Letter cards, plain postcards and correspondence cards | 21.4 | 17.9 | 14.3 | 10.7 |
| 4817.30.00 | - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 22.5 | 20 | 17.5 | 15 |
| 48.18 | 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 | ||||
| 4818.10.00 | - Toilet paper | 15.4 | 12.9 | 10.3 | 7.7 |
| 4818.20.00 | - Handkerchiefs, cleansing or facial tissues and towels | 15.4 | 12.9 | 10.3 | 7.7 |
| 4818.30 | - Tablecloths and serviettes: | ||||
| 4818.30.10 | - - Tablecloths | 17.1 | 14.3 | 11.4 | 8.6 |
| 4818.30.20 | - - Serviettes | 17.1 | 14.3 | 11.4 | 8.6 |
| 4818.50.00 | - Articles of apparel and clothing accessories | 17.1 | 14.3 | 11.4 | 8.6 |
| 4818.90.00 | - Other | 16 | 12 | 8 | 4 |
| 48.19 | 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 paperboard of a kind used in offices, shops or the like | ||||
| 4819.10.00 | - Cartons, boxes and cases, of corrugated paper or paperboard | 13.5 | 12 | 10.5 | 9 |
| 4819.20.00 | - Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 12 | 9 | 6 | 3 |
| 4819.30.00 | - Sacks and bags, having a base of a width of 40 cm or more | 16 | 12 | 8 | 4 |
| 4819.40.00 | - Other sacks and bags, including cones | 16 | 12 | 8 | 4 |
| 4819.50.00 | - Other packing containers, including record sleeves | 16 | 12 | 8 | 4 |
| 4819.60.00 | - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 16 | 12 | 8 | 4 |
| 48.20 | 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 | ||||
| 4820.10.00 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 22.5 | 20 | 17.5 | 15 |
| 4820.20.00 | - Exercise books | 21.4 | 17.9 | 14.3 | 10.7 |
| 4820.30.00 | - Binders (other than book covers), folders and file covers | 21.4 | 17.9 | 14.3 | 10.7 |
| 4820.40.00 | - Manifold business forms and interleaved carbon sets | 22.5 | 20 | 17.5 | 15 |
| 4820.50.00 | - Albums for samples or for collections | 21.4 | 17.9 | 14.3 | 10.7 |
| 4820.90.00 | - Other | 21.4 | 17.9 | 14.3 | 10.7 |
| 48.21 | Paper or paperboard labels of all kinds, whether or not printed | ||||
| 4821.10 | - Printed: | ||||
| 4821.10.10 | - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 16 | 12 | 8 | 4 |
| 4821.10.90 | - - Other | 10 | 5 | 0 | 0 |
| 4821.90 | - Other: | ||||
| 4821.90.10 | - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 16 | 12 | 8 | 4 |
| 4821.90.90 | - - Other | 18 | 16 | 14 | 12 |
| 48.22 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | ||||
| 4822.10 | - Of a kind used for winding textile yarn: | ||||
| 4822.10.10 | - - Cones | 4.5 | 4 | 3.5 | 3 |
| 4822.10.90 | - - Other | 4.5 | 4 | 3.5 | 3 |
| 4822.90 | - Other: | ||||
| 4822.90.10 | - - Cones | 4.3 | 3.6 | 2.9 | 2.1 |
| 4822.90.90 | - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| 48.23 | 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 | ||||
| 4823.20 | - Filter paper and paperboard: | ||||
| 4823.20.10 | - - In strips, rolls or sheets | 4.3 | 3.6 | 2.9 | 2.1 |
| 4823.20.90 | - - Other | 4.3 | 3.6 | 2.9 | 2.1 |
| 4823.40 | - Rolls, sheets and dials, printed for self-recording apparatus: | ||||
| - - For medical electronic recording apparatus: | |||||
| 4823.40.21 | - - - Cardiograph recording paper | 0 | 0 | 0 | 0 |
| 4823.40.29 | - - - Other | 0 | 0 | 0 | 0 |
| 4823.40.90 | - - Other | 0 | 0 | 0 | 0 |
| - Trays, dishes, plates, cups and the like, of paper or paperboard: | |||||
| 4823.61.00 | - - Of bamboo | 18 | 16 | 14 | 12 |
| 4823.69.00 | - - Other | 18 | 16 | 14 | 12 |
| 4823.70.00 | - Moulded or pressed articles of paper pulp | 4.3 | 3.6 | 2.9 | 2.1 |
| 4823.90 | - Other: | ||||
| 4823.90.10 | - - Cocooning frames for silk-worms | 18 | 16 | 14 | 12 |
| 4823.90.20 | - - Display cards of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 18 | 16 | 14 | 12 |
| 4823.90.30 | - - Die-cut polyethylene coated paperboard of a kind used for the manufacture of paper cups | 17.1 | 14.3 | 11.4 | 8.6 |
| 4823.90.40 | - - Paper tube sets of a kind used for the manufacture of fireworks | 17.1 | 14.3 | 11.4 | 8.6 |
| - - Kraft paper, in rolls of a width of 209 mm, of a kind used as wrapper for dynamite sticks: | |||||
| 4823.90.51 | - - - Weighing 150 g/m2 or less | 8.6 | 7.1 | 5.7 | 4.3 |
| 4823.90.59 | - - - Other | 18 | 16 | 14 | 12 |
| 4823.90.60 | - - Punched jacquard cards | 17.1 | 14.3 | 11.4 | 8.6 |
| 4823.90.70 | - - Fans and handscreens | 17.1 | 14.3 | 11.4 | 8.6 |
| - - Other: | |||||
| 4823.90.91 | - - - Silicone paper | 16 | 12 | 8 | 4 |
| 4823.90.92 | - - - Joss paper | 17.1 | 14.3 | 11.4 | 8.6 |
| 4823.90.94 | - - - Cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass | 17.1 | 14.3 | 11.4 | 8.6 |
| 4823.90.95 | - - - Floor coverings | 18 | 16 | 14 | 12 |
| 4823.90.96 | - - - Other, cut to shape other than rectangular or square | 18 | 16 | 14 | 12 |
| 4823.90.99 | - - - Other | 16 | 12 | 8 | 4 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.