Chapter 48Last updated May 5, 2026

Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard (Sri Lanka Customs 2026)

182 tariff codes · Sri Lanka Customs Tariff 2026

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HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
48.01Newsprint, in rolls or sheets.
4801.00	Newsprint, in rolls or sheets.	kg	-	Free	-	10%	-	-	2.5%	18%
48.02Uncoated 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	Hand-made paper and paperboard	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.20	Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.40	Wallpaper base	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.54	Weighing less than 40 g/m2 :	-	-	-	-	-	-	-	-	-
4802.54.10	Tissue paper imported by manufacturers for manufacturing of laminated aluminium foil for use as linings for tea chests	kg	-	Free	-	10%	-	-	2.5%	18%
4802.54.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.54.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.55	Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls :	-	-	-	-	-	-	-	-	-
4802.55.10	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.55.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
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 :	-	-	-	-	-	-	-	-	-
4802.56.10	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.56.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.57	Other, weighing 40 g/m2 or more but not more than 150 g/m2 :	-	-	-	-	-	-	-	-	-
4802.57.10	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.57.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4802.58	Weighing more than 150 g/m2 :	-	-	-	-	-	-	-	-	-
4802.58.10	Box board	kg	-	Free	-	10%	-	-	2.5%	18%
4802.58.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.58.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.61	In rolls :	-	-	-	-	-	-	-	-	-
4802.61.10	Box board	kg	-	Free	-	Ex	-	-	2.5%	18%
4802.61.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.61.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.62	In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :	-	-	-	-	-	-	-	-	-
4802.62.10	Box board	kg	-	Free	-	Ex	-	-	2.5%	18%
4802.62.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.62.90	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.69	Other :	-	-	-	-	-	-	-	-	-
4802.69.10	Box board	kg	-	Free	-	Ex	-	-	2.5%	18%
4802.69.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.69.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.03Toilet 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	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.	kg	-	20%	-	10%	-	-	2.5%	18%
48.04Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
4804.11	Unbleached	kg	-	Free	-	10%	-	-	2.5%	18%
4804.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4804.21	Unbleached	kg	-	Free	-	10%	-	-	2.5%	18%
4804.29	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4804.31	Unbleached	kg	-	Free	-	5.0%	-	-	2.5%	18%
4804.39	Other	kg	-	Free	-	5.0%	-	-	2.5%	18%
4804.41	Unbleached	kg	-	20%	-	Ex	-	-	2.5%	18%
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	kg	-	20%	-	10%	-	-	2.5%	18%
4804.49	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
4804.51	Unbleached	kg	-	20%	-	Ex	-	-	2.5%	18%
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	kg	-	20%	-	Ex	-	-	2.5%	18%
4804.59	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.05Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter (+).
4805.11	Semi-chemical fluting paper	kg	-	Free	4%	10%	-	-	2.5%	18%
4805.12	Straw fluting paper	kg	-	Free	-	Ex	-	-	2.5%	18%
4805.19	Other	kg	-	Free	4%	10%	-	-	2.5%	18%
4805.24	Weighing 150 g/m2 or less	kg	-	Free	-	10%	-	-	2.5%	18%
4805.25	Weighing more than 150 g/m2	kg	-	Free	-	10%	-	-	2.5%	18%
4805.30	Sulphite wrapping paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4805.40	Filter paper and paperboard :	-	-	-	-	-	-	-	-	-
4805.40.10	Filter paper	kg	-	Free	-	10%	-	-	2.5%	18%
4805.40.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4805.50	Felt paper and paperboard	kg	-	20%	-	Ex	-	-	2.5%	18%
4805.91	Weighing 150 g/m2 or less	kg	-	Free	-	Ex	-	-	2.5%	18%
4805.92	Weighing more than 150 g/m2 but less than 225 g/m2 :	-	-	-	-	-	-	-	-	-
4805.92.10	Box Board	kg	-	20%	5%	Ex	-	-	2.5%	18%
4805.92.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
4805.93	Weighing 225 g/m2 or more :	-	-	-	-	-	-	-	-	-
4805.93.10	Box Board	kg	-	20%	5%	Ex	-	-	2.5%	18%
4805.93.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.06Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
4806.10	Vegetable parchment	kg	-	20%	-	10%	-	-	2.5%	18%
4806.20	Greaseproof papers	kg	-	20%	-	Ex	-	-	2.5%	18%
4806.30	Tracing papers	kg	-	20%	-	10%	-	-	2.5%	18%
4806.40	Glassine and other glazed transparent or translucent papers	kg	-	20%	-	10%	-	-	2.5%	18%
48.07Composite 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.
4807.00	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.	-	-	-	-	-	-	-	-	-
4807.00.10	Paper and paperboard, laminated internally with bitumen, tar or asphalt	kg	-	20%	-	10%	-	-	2.5%	18%
4807.00.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.08Paper 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	Corrugated paper and paperboard, whether or not perforated	kg	-	20%	-	10%	-	-	2.5%	18%
4808.40	Kraft paper, creped or crinkled, whether or not embossed or perforated :	-	-	-	-	-	-	-	-	-
4808.40.10	Sack kraft paper	Kg	-	20%	-	Ex	-	-	2.5%	18%
4808.40.90	Other	Kg	-	20%	-	10%	-	-	2.5%	18%
4808.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
48.09Carbon 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	Self-copy paper	kg	-	Free	-	10%	-	-	2.5%	18%
4809.90	Other :	-	-	-	-	-	-	-	-	-
4809.90.10	Carbon or similar copying papers	kg	-	20%	5%	10%	-	-	2.5%	18%
4809.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.10Paper 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 :	-	-	-	-	-	-	-	-	-
4810.13.10	Watermarked paper for printing of cheque leaves or for printing of tickets for approved lotteries weighing not more than 150 g/m2	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.13.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
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	Watermarked paper for printing of cheque leaves or for printing of tickets for approved lotteries weighing not more than 150 g/m2	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.14.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4810.19	Other :	-	-	-	-	-	-	-	-	-
4810.19.10	Watermarked paper for printing of cheque leaves or for printing of tickets for approved lotteries weighing not more than 150 g/m2	kg	-	20%	-	10%	-	-	2.5%	18%
4810.19.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4810.22	Light-weight coated paper	kg	-	Free	-	10%	-	-	2.5%	18%
4810.29	Other	kg	-	Free	-	10%	-	-	2.5%	18%
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	kg	-	20%	-	Ex	-	-	2.5%	18%
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	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.39	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.92	Multi-ply	kg	-	Free	-	10%	-	-	2.5%	18%
4810.99	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.11Paper, 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	kg	-	20%	-	Ex	-	-	2.5%	18%
4811.41	Self-adhesive :	-	-	-	-	-	-	-	-	-
4811.41.11	With backing	kg	-	Free	8%	10%	-	-	2.5%	18%
4811.41.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4811.41.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
4811.41.91	With backing	kg	-	Free	8%	10%	-	-	2.5%	18%
4811.41.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4811.49	Other :	-	-	-	-	-	-	-	-	-
4811.49.10	In strips or rolls of a width not exceeding 15 cm	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
4811.49.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.49.90	Other	kg	-	20%	4%	10%	-	-	2.5%	18%
4811.51	Bleached, weighing more than 150 g/m2 :	-	-	-	-	-	-	-	-	-
4811.51.10	Coated with polyethylene ,on one side or both sides, the total thickness of the coating not exceeding 35 microns	kg	-	Free	-	10%	-	-	2.5%	18%
4811.51.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.51.90	Other	kg	-	20%	7%	10%	-	-	2.5%	18%
4811.59	Other :	-	-	-	-	-	-	-	-	-
4811.59.10	Coated with silicone	kg	-	Free	4%	10%	-	-	2.5%	18%
4811.59.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
4811.59.90	Other	kg	-	20%	4%	10%	-	-	2.5%	18%
4811.60	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol :	-	-	-	-	-	-	-	-	-
4811.60.10	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.60.90	Other	kg	-	20%	7%	10%	-	-	2.5%	18%
4811.90	Other paper, paperboard, cellulose wadding and webs of cellulose fibres :	-	-	-	-	-	-	-	-	-
4811.90.10	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.90.20	Kraft paper and paperboard, laminated with aluminium foil, in rolls or reels of a width exceeding 75 cm	kg	-	Free	4%	Ex	-	-	2.5%	18%
4811.90.30	Cellulose wadding in rolls of a width not exceeding 15 cm	kg	-	Free	5%	10%	-	-	2.5%	18%
4811.90.90	Other	kg	-	Free	5%	10%	-	-	2.5%	18%
48.12Filter blocks, slabs and plates, of paper pulp.
4812.00	Filter blocks, slabs and plates, of paper pulp.	kg	-	20%	-	Ex	-	-	2.5%	18%
48.13Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
4813.10	In the form of booklets or tubes	kg	L	30%	-	Ex	-	-	2.5%	18%
4813.20	In rolls of a width not exceeding 5 cm	kg	L	20%	-	10%	-	-	2.5%	18%
4813.90	Other	kg	L	20%	-	10%	-	-	2.5%	18%
48.14Wallpaper 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	kg	-	20%	10%	10%	-	-	2.5%	18%
4814.90	Other :	-	-	-	-	-	-	-	-	-
4814.90.10	Wall paper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven	kg	-	20%	10%	10%	-	-	2.5%	18%
4814.90.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
48.16Carbon 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	kg	-	Free	-	10%	-	-	2.5%	18%
4816.90	Other :	-	-	-	-	-	-	-	-	-
4816.90.10	Carbon or similar copying papers	kg	-	20%	10%	10%	-	-	2.5%	18%
4816.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.17Envelopes, 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	Envelopes	kg	-	20%	10%	10%	-	-	2.5%	18%
4817.20	Letter cards, plain postcards and correspondence cards	kg	-	20%	10%	10%	-	-	2.5%	18%
4817.30	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	kg	-	20%	-	10%	-	-	2.5%	18%
48.18Toilet 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	Toilet paper :	-	-	-	-	-	-	-	-	-
4818.10.10	In rolls of a width not exceeding 15 cm	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.10.90	Other	kg	-	20%	5%	Ex	-	-	2.5%	18%
4818.20	Handkerchiefs, cleansing or facial tissues and towels	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.30	Tablecloths and serviettes	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.50	Articles of apparel and clothing accessories :	-	-	-	-	-	-	-	-	-
4818.50.10	Sterilised hospital clothing	kg	-	Free	-	Ex	-	-	2.5%	18%
4818.50.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.90	Other :	-	-	-	-	-	-	-	-	-
4818.90.10	Cellulose wadding in rolls	kg	-	30%	-	10%	-	-	2.5%	18%
4818.90.20	Tissues in jumbo rolls exceeding 15 cm in width	kg	-	30%	-	10%	-	-	2.5%	18%
4818.90.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
48.19Cartons, 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	Cartons, boxes and cases, of corrugated paper or paperboard	kg	-	20%	15%	10%	-	-	2.5%	18%
4819.20	Folding cartons, boxes and cases, of non- corrugated paper or paperboard	kg	-	20%	15%	10%	-	-	2.5%	18%
4819.30	Sacks and bags, having a base of a width of 40 cm or more	kg	-	20%	15%	10%	-	-	2.5%	18%
4819.40	Other sacks and bags, including cones :	-	-	-	-	-	-	-	-	-
4819.40.10	Multi-walled paper sacks with aluminium foil with or without plastic material for packaging tea	kg	-	20%	-	10%	-	-	2.5%	18%
4819.40.20	Multi-walled paper sacks with plastic lining	kg	-	20%	-	10%	-	-	2.5%	18%
4819.40.30	Multi-walled paper bags, of a measurement not exceeding 40cm x 25 cm with embedded metal wire for hanging, for protection of fruits and vegetables	kg	-	Free	-	10%	-	-	2.5%	18%
4819.40.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
4819.50	Other packing containers, including record sleeves	kg	-	20%	10%	10%	-	-	2.5%	18%
4819.60	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	kg	-	20%	10%	10%	-	-	2.5%	18%
48.20Registers, 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	Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	kg	-	20%	25% or Rs.180/= per kg	10%	-	-	2.5%	18%
4820.20	Exercise books	kg	S	20%	-	Ex	-	-	2.5%	18%
4820.30	Binders (other than book covers), folders and file covers	kg	-	20%	25% or Rs.180/= per kg	10%	-	-	2.5%	18%
4820.40	Manifold business forms and interleaved carbon sets	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
4820.50	Albums for samples or for collections	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
4820.90	Other	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
48.21Paper or paperboard labels of all kinds, whether or not printed (+).
4821.10	Printed :	-	-	-	-	-	-	-	-	-
4821.10.10	Printed wrappers for wrapping of soap	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
4821.10.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
4821.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
48.22Bobbins, 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	kg	-	Free	-	Ex	-	-	2.5%	18%
4822.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.23Other 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	Filter paper	kg	-	Free	-	10%	-	-	2.5%	18%
4823.20.20	Filter paperboard	kg	-	20%	-	10%	-	-	2.5%	18%
4823.40	Rolls, sheets and dials, printed for self- recording apparatus	kg	-	20%	-	10%	-	-	2.5%	18%
4823.61	Of bamboo	kg	-	20%	10%	Ex	-	-	2.5%	18%
4823.69	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
4823.70	Moulded or pressed articles of paper pulp	kg	-	Free	-	10%	-	-	2.5%	18%
4823.90	Other :	-	-	-	-	-	-	-	-	-
4823.90.10	Self-adhesive paper, in strips or rolls	kg	-	Free	4%	10%	-	-	2.5%	18%
4823.90.20	U shaped drinking straws	kg	-	20%	10%	10%	-	-	2.5%	18%
4823.90.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%

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Chapter 48Last updated May 5, 2026

Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard (Sri Lanka Customs 2026)

182 tariff codes · Sri Lanka Customs Tariff 2026

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182 of 182

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
48.01Newsprint, in rolls or sheets.
4801.00	Newsprint, in rolls or sheets.	kg	-	Free	-	10%	-	-	2.5%	18%
48.02Uncoated 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	Hand-made paper and paperboard	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.20	Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.40	Wallpaper base	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.54	Weighing less than 40 g/m2 :	-	-	-	-	-	-	-	-	-
4802.54.10	Tissue paper imported by manufacturers for manufacturing of laminated aluminium foil for use as linings for tea chests	kg	-	Free	-	10%	-	-	2.5%	18%
4802.54.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.54.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.55	Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls :	-	-	-	-	-	-	-	-	-
4802.55.10	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.55.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
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 :	-	-	-	-	-	-	-	-	-
4802.56.10	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.56.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.57	Other, weighing 40 g/m2 or more but not more than 150 g/m2 :	-	-	-	-	-	-	-	-	-
4802.57.10	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.57.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4802.58	Weighing more than 150 g/m2 :	-	-	-	-	-	-	-	-	-
4802.58.10	Box board	kg	-	Free	-	10%	-	-	2.5%	18%
4802.58.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.58.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.61	In rolls :	-	-	-	-	-	-	-	-	-
4802.61.10	Box board	kg	-	Free	-	Ex	-	-	2.5%	18%
4802.61.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.61.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4802.62	In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :	-	-	-	-	-	-	-	-	-
4802.62.10	Box board	kg	-	Free	-	Ex	-	-	2.5%	18%
4802.62.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.62.90	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.69	Other :	-	-	-	-	-	-	-	-	-
4802.69.10	Box board	kg	-	Free	-	Ex	-	-	2.5%	18%
4802.69.20	Carbonising base paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4802.69.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.03Toilet 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	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.	kg	-	20%	-	10%	-	-	2.5%	18%
48.04Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
4804.11	Unbleached	kg	-	Free	-	10%	-	-	2.5%	18%
4804.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4804.21	Unbleached	kg	-	Free	-	10%	-	-	2.5%	18%
4804.29	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4804.31	Unbleached	kg	-	Free	-	5.0%	-	-	2.5%	18%
4804.39	Other	kg	-	Free	-	5.0%	-	-	2.5%	18%
4804.41	Unbleached	kg	-	20%	-	Ex	-	-	2.5%	18%
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	kg	-	20%	-	10%	-	-	2.5%	18%
4804.49	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
4804.51	Unbleached	kg	-	20%	-	Ex	-	-	2.5%	18%
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	kg	-	20%	-	Ex	-	-	2.5%	18%
4804.59	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.05Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter (+).
4805.11	Semi-chemical fluting paper	kg	-	Free	4%	10%	-	-	2.5%	18%
4805.12	Straw fluting paper	kg	-	Free	-	Ex	-	-	2.5%	18%
4805.19	Other	kg	-	Free	4%	10%	-	-	2.5%	18%
4805.24	Weighing 150 g/m2 or less	kg	-	Free	-	10%	-	-	2.5%	18%
4805.25	Weighing more than 150 g/m2	kg	-	Free	-	10%	-	-	2.5%	18%
4805.30	Sulphite wrapping paper	kg	-	20%	-	Ex	-	-	2.5%	18%
4805.40	Filter paper and paperboard :	-	-	-	-	-	-	-	-	-
4805.40.10	Filter paper	kg	-	Free	-	10%	-	-	2.5%	18%
4805.40.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4805.50	Felt paper and paperboard	kg	-	20%	-	Ex	-	-	2.5%	18%
4805.91	Weighing 150 g/m2 or less	kg	-	Free	-	Ex	-	-	2.5%	18%
4805.92	Weighing more than 150 g/m2 but less than 225 g/m2 :	-	-	-	-	-	-	-	-	-
4805.92.10	Box Board	kg	-	20%	5%	Ex	-	-	2.5%	18%
4805.92.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
4805.93	Weighing 225 g/m2 or more :	-	-	-	-	-	-	-	-	-
4805.93.10	Box Board	kg	-	20%	5%	Ex	-	-	2.5%	18%
4805.93.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.06Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
4806.10	Vegetable parchment	kg	-	20%	-	10%	-	-	2.5%	18%
4806.20	Greaseproof papers	kg	-	20%	-	Ex	-	-	2.5%	18%
4806.30	Tracing papers	kg	-	20%	-	10%	-	-	2.5%	18%
4806.40	Glassine and other glazed transparent or translucent papers	kg	-	20%	-	10%	-	-	2.5%	18%
48.07Composite 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.
4807.00	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.	-	-	-	-	-	-	-	-	-
4807.00.10	Paper and paperboard, laminated internally with bitumen, tar or asphalt	kg	-	20%	-	10%	-	-	2.5%	18%
4807.00.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.08Paper 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	Corrugated paper and paperboard, whether or not perforated	kg	-	20%	-	10%	-	-	2.5%	18%
4808.40	Kraft paper, creped or crinkled, whether or not embossed or perforated :	-	-	-	-	-	-	-	-	-
4808.40.10	Sack kraft paper	Kg	-	20%	-	Ex	-	-	2.5%	18%
4808.40.90	Other	Kg	-	20%	-	10%	-	-	2.5%	18%
4808.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
48.09Carbon 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	Self-copy paper	kg	-	Free	-	10%	-	-	2.5%	18%
4809.90	Other :	-	-	-	-	-	-	-	-	-
4809.90.10	Carbon or similar copying papers	kg	-	20%	5%	10%	-	-	2.5%	18%
4809.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.10Paper 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 :	-	-	-	-	-	-	-	-	-
4810.13.10	Watermarked paper for printing of cheque leaves or for printing of tickets for approved lotteries weighing not more than 150 g/m2	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.13.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
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	Watermarked paper for printing of cheque leaves or for printing of tickets for approved lotteries weighing not more than 150 g/m2	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.14.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
4810.19	Other :	-	-	-	-	-	-	-	-	-
4810.19.10	Watermarked paper for printing of cheque leaves or for printing of tickets for approved lotteries weighing not more than 150 g/m2	kg	-	20%	-	10%	-	-	2.5%	18%
4810.19.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4810.22	Light-weight coated paper	kg	-	Free	-	10%	-	-	2.5%	18%
4810.29	Other	kg	-	Free	-	10%	-	-	2.5%	18%
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	kg	-	20%	-	Ex	-	-	2.5%	18%
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	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.39	Other	kg	-	20%	-	Ex	-	-	2.5%	18%
4810.92	Multi-ply	kg	-	Free	-	10%	-	-	2.5%	18%
4810.99	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.11Paper, 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	kg	-	20%	-	Ex	-	-	2.5%	18%
4811.41	Self-adhesive :	-	-	-	-	-	-	-	-	-
4811.41.11	With backing	kg	-	Free	8%	10%	-	-	2.5%	18%
4811.41.19	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4811.41.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
4811.41.91	With backing	kg	-	Free	8%	10%	-	-	2.5%	18%
4811.41.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
4811.49	Other :	-	-	-	-	-	-	-	-	-
4811.49.10	In strips or rolls of a width not exceeding 15 cm	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
4811.49.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.49.90	Other	kg	-	20%	4%	10%	-	-	2.5%	18%
4811.51	Bleached, weighing more than 150 g/m2 :	-	-	-	-	-	-	-	-	-
4811.51.10	Coated with polyethylene ,on one side or both sides, the total thickness of the coating not exceeding 35 microns	kg	-	Free	-	10%	-	-	2.5%	18%
4811.51.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.51.90	Other	kg	-	20%	7%	10%	-	-	2.5%	18%
4811.59	Other :	-	-	-	-	-	-	-	-	-
4811.59.10	Coated with silicone	kg	-	Free	4%	10%	-	-	2.5%	18%
4811.59.20	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	10%	-	-	2.5%	18%
4811.59.90	Other	kg	-	20%	4%	10%	-	-	2.5%	18%
4811.60	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol :	-	-	-	-	-	-	-	-	-
4811.60.10	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.60.90	Other	kg	-	20%	7%	10%	-	-	2.5%	18%
4811.90	Other paper, paperboard, cellulose wadding and webs of cellulose fibres :	-	-	-	-	-	-	-	-	-
4811.90.10	Printed wrappers for wrapping of soap	kg	-	20%	Rs.150/= per kg	Ex	-	-	2.5%	18%
4811.90.20	Kraft paper and paperboard, laminated with aluminium foil, in rolls or reels of a width exceeding 75 cm	kg	-	Free	4%	Ex	-	-	2.5%	18%
4811.90.30	Cellulose wadding in rolls of a width not exceeding 15 cm	kg	-	Free	5%	10%	-	-	2.5%	18%
4811.90.90	Other	kg	-	Free	5%	10%	-	-	2.5%	18%
48.12Filter blocks, slabs and plates, of paper pulp.
4812.00	Filter blocks, slabs and plates, of paper pulp.	kg	-	20%	-	Ex	-	-	2.5%	18%
48.13Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
4813.10	In the form of booklets or tubes	kg	L	30%	-	Ex	-	-	2.5%	18%
4813.20	In rolls of a width not exceeding 5 cm	kg	L	20%	-	10%	-	-	2.5%	18%
4813.90	Other	kg	L	20%	-	10%	-	-	2.5%	18%
48.14Wallpaper 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	kg	-	20%	10%	10%	-	-	2.5%	18%
4814.90	Other :	-	-	-	-	-	-	-	-	-
4814.90.10	Wall paper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven	kg	-	20%	10%	10%	-	-	2.5%	18%
4814.90.90	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
48.16Carbon 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	kg	-	Free	-	10%	-	-	2.5%	18%
4816.90	Other :	-	-	-	-	-	-	-	-	-
4816.90.10	Carbon or similar copying papers	kg	-	20%	10%	10%	-	-	2.5%	18%
4816.90.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.17Envelopes, 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	Envelopes	kg	-	20%	10%	10%	-	-	2.5%	18%
4817.20	Letter cards, plain postcards and correspondence cards	kg	-	20%	10%	10%	-	-	2.5%	18%
4817.30	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	kg	-	20%	-	10%	-	-	2.5%	18%
48.18Toilet 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	Toilet paper :	-	-	-	-	-	-	-	-	-
4818.10.10	In rolls of a width not exceeding 15 cm	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.10.90	Other	kg	-	20%	5%	Ex	-	-	2.5%	18%
4818.20	Handkerchiefs, cleansing or facial tissues and towels	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.30	Tablecloths and serviettes	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.50	Articles of apparel and clothing accessories :	-	-	-	-	-	-	-	-	-
4818.50.10	Sterilised hospital clothing	kg	-	Free	-	Ex	-	-	2.5%	18%
4818.50.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
4818.90	Other :	-	-	-	-	-	-	-	-	-
4818.90.10	Cellulose wadding in rolls	kg	-	30%	-	10%	-	-	2.5%	18%
4818.90.20	Tissues in jumbo rolls exceeding 15 cm in width	kg	-	30%	-	10%	-	-	2.5%	18%
4818.90.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
48.19Cartons, 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	Cartons, boxes and cases, of corrugated paper or paperboard	kg	-	20%	15%	10%	-	-	2.5%	18%
4819.20	Folding cartons, boxes and cases, of non- corrugated paper or paperboard	kg	-	20%	15%	10%	-	-	2.5%	18%
4819.30	Sacks and bags, having a base of a width of 40 cm or more	kg	-	20%	15%	10%	-	-	2.5%	18%
4819.40	Other sacks and bags, including cones :	-	-	-	-	-	-	-	-	-
4819.40.10	Multi-walled paper sacks with aluminium foil with or without plastic material for packaging tea	kg	-	20%	-	10%	-	-	2.5%	18%
4819.40.20	Multi-walled paper sacks with plastic lining	kg	-	20%	-	10%	-	-	2.5%	18%
4819.40.30	Multi-walled paper bags, of a measurement not exceeding 40cm x 25 cm with embedded metal wire for hanging, for protection of fruits and vegetables	kg	-	Free	-	10%	-	-	2.5%	18%
4819.40.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
4819.50	Other packing containers, including record sleeves	kg	-	20%	10%	10%	-	-	2.5%	18%
4819.60	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	kg	-	20%	10%	10%	-	-	2.5%	18%
48.20Registers, 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	Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	kg	-	20%	25% or Rs.180/= per kg	10%	-	-	2.5%	18%
4820.20	Exercise books	kg	S	20%	-	Ex	-	-	2.5%	18%
4820.30	Binders (other than book covers), folders and file covers	kg	-	20%	25% or Rs.180/= per kg	10%	-	-	2.5%	18%
4820.40	Manifold business forms and interleaved carbon sets	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
4820.50	Albums for samples or for collections	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
4820.90	Other	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
48.21Paper or paperboard labels of all kinds, whether or not printed (+).
4821.10	Printed :	-	-	-	-	-	-	-	-	-
4821.10.10	Printed wrappers for wrapping of soap	kg	-	20%	25% or Rs. 150/= per kg	10%	-	-	2.5%	18%
4821.10.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
4821.90	Other	kg	-	20%	15%	10%	-	-	2.5%	18%
48.22Bobbins, 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	kg	-	Free	-	Ex	-	-	2.5%	18%
4822.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
48.23Other 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	Filter paper	kg	-	Free	-	10%	-	-	2.5%	18%
4823.20.20	Filter paperboard	kg	-	20%	-	10%	-	-	2.5%	18%
4823.40	Rolls, sheets and dials, printed for self- recording apparatus	kg	-	20%	-	10%	-	-	2.5%	18%
4823.61	Of bamboo	kg	-	20%	10%	Ex	-	-	2.5%	18%
4823.69	Other	kg	-	20%	10%	10%	-	-	2.5%	18%
4823.70	Moulded or pressed articles of paper pulp	kg	-	Free	-	10%	-	-	2.5%	18%
4823.90	Other :	-	-	-	-	-	-	-	-	-
4823.90.10	Self-adhesive paper, in strips or rolls	kg	-	Free	4%	10%	-	-	2.5%	18%
4823.90.20	U shaped drinking straws	kg	-	20%	10%	10%	-	-	2.5%	18%
4823.90.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.