NCS/ARS/CL/10326

You have applied for tariff classification of the following paper products imported in sheets and/or reels, with varying grammages, finishes, and colour variations, as outlined below:

1. CBS 1 (Clearing Banks Specification 1) Paper with Watermark

Based on the submitted documentation, the production of CBS 1 security paper involves the manufacture of a base paper from a paper pulp mixture, into which security features such as watermarks, security threads, and fibres are embedded during the paper-forming process.

CBS 1 (Clearing Banks Specification 1) paper is a standardized high-security paper used globally in the production of bank cheques and other sensitive financial documents. It typically incorporates watermarks and chemical sensitivity features to prevent forgery.

The product is an uncoated, wood-free printing and writing paper manufactured to meet banking and security document specifications. According to the submitted documents, it is imported in 95gsm, 47-inch width, in sheets and/or reels.

TARIFF CLASSIFICATION

Note 3 to Chapter 48 provides that paper and paperboard subjected to processes such as calendering, super-calendering, glazing, or false watermarking are classified under heading 4802, which covers:

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.

In line with the above, where the product is imported in reels, it is appropriately classified under tariff subheading 4802.55.90.00 — Other paper and paperboard, weighing 40 g/m² or more but not more than 150 g/m², in rolls, attracting 5% Rate of Duty and 0% VAT.

2. Carbonless Paper (NCR Paper)

Based on the submitted documentation, carbonless paper—commonly referred to as NCR (Non-Carbon Required) paper—is produced by applying specialized pressure-sensitive chemical coatings to base bond paper. These coatings allow the transfer of images between sheets without the use of carbon paper when pressure is applied during writing or printing.

Carbonless paper is commonly used for multi-part business forms such as invoices, receipts, delivery notes, and waybills.

According to the documentation provided, the product is imported in 55gsm, in reels, CB (Coated Back) type, with white image colour.

TARIFF CLASSIFICATION

Note 8 to Chapter 48 provides that heading 48.09 applies only to paper, paperboard, cellulose wadding, and webs of cellulose fibres presented:

(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets in which one side exceeds 36 cm and the other side exceeds 15 cm, in the unfolded state.

Based on the above provisions, the product, which is imported in reels with a width of 47 cm, satisfies the dimensional requirement under Note 8(a) to Chapter 48. Accordingly, the product falls under heading 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.

Consequently, with regard to its physical dimensions and its condition at importation (in reels), the product is correctly classified under tariff subheading 4809.20.00.00 — Self-copy paper, attracting 10% Rate of Duty and 7.5% VAT.

3. Uncoated Wood-Free Bond Paper (Bond Paper / Paper Plus)

According to the submitted documentation, the production of bond paper involves converting wood pulp into slurry, forming it into uniform sheets, pressing out excess water, drying on heated cylinders, and finishing for smoothness. Brightness and durability are enhanced using additives such as titanium dioxide and starch.

The product is an uncoated, wood-free printing and writing paper. Documentation indicates that it is imported in 70gsm, 47-inch width, in rolls.

TARIFF CLASSIFICATION

Note 5 (A) provides that, paper and paperboard weighing not more than 150g/m2, and weighing not more than 80g/m2 are classifiable under heading 4802- 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.

Based on the above, the product is appropriately classified under tariff subheading 4802.57.00.00 — Other, weighing 40 g/m² or more but not more than 150 g/m², attracting 5% Rate of Duty and 0% VAT.

Kindly note that all products are classified in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6