NCS/ARS/CL/10327

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

PRODUCTS ANALYSIS

1. UNCOATED PAPERBOARD (MANILA)

According to the documentation submitted, uncoated paperboard is produced from virgin pulp, which is formed into sheets, dried, and finished without the application of any coating clay or surface treatment.

Uncoated paperboard, commonly referred to as manila board, is a stiff paperboard manufactured primarily from chemical pulp, with possible admixtures of mechanical pulp. It is uncoated, uniform in formation, and smooth to the touch, making it suitable for writing, printing, and other general graphic applications.

Manila paperboard is widely used in the manufacture of file covers, folders, stationery products, and light packaging materials. Based on the documentation provided, the product is imported in grammages ranging from 160 to 400 g/m², supplied in both sheets and reels, and available in multiple colours, including white, green, blue, orange, pink, yellow, and buff.

Further documentation indicates that the paperboard is supplied in sheet dimensions of 22.5 × 28 inches (approximately 572 × 724 mm) and in a grammage of 240 g/m².

TARIFF CLASSIFICATION

Note 3 to Chapter 48 provides that paper and paperboard which have been coloured or marbled throughout the mass by any method are included under heading 4802, provided they meet the criteria for paper and paperboard used for writing, printing, or other graphic purposes.

Furthermore, note 5(B) to Chapter 48 specifies that paper and paperboard weighing more than 150 g/m², made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process, and coloured throughout the mass, may be classified under heading 4802.

In line with the above provisions, the imported manila paperboard—being uncoated, coloured throughout the mass, suitable for graphic purposes, and weighing more than 150 g/m²—is appropriately classified under Tariff subheading 4802.58.00.00 - Weighing more than 150 g/m² at 5% Rate of Duty and 0% VAT.

2. C2S COATED PAPERBOARD – GLOSSY (ART CARD)

According to the documentation provided, coated paper is produced by applying a coating formulation consisting of pigments such as clay (kaolin – China Clay), calcium carbonate, and starch to a base paper, typically bond paper. This is followed by drying and polishing (calendering) processes to achieve a smooth, bright, and print-friendly surface that enhances ink receptivity and surface reflectivity.

The coating significantly improves surface smoothness, brightness, opacity, and print quality, making the product particularly suitable for high-quality printing applications.

Typical end-uses include posters, packaging materials, book covers, marketing and promotional materials, and other commercial print products requiring a reflective finish. The product is C2S (coated on both sides) and is imported in 250 gsm, supplied in both sheets and reels, with sheet dimensions of 24.5 × 36 inches.

TARIFF CLASSIFICATION

Explanatory Note to Heading 4810, state that “Paper and paperboard are classified in 4810 only if they are in strips or rolls or in rectangular (including square) sheets, of any size”

Based on your application, the product which can be imported both in reels and in sheet falls under heading 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 sheets, of any size.

Tariff Treatment:

• If imported In Rolls it is effectively classified in tariff subheading 4810.13.90.00 – Other, at 10% rate of duty and 7.5% VAT
• If imported In Sheets it is effectively classified in tariff subheading 4810.19.00.00 - Other, 20% rate of duty, and 7.5% VAT

3. COATED PAPERBOARD – MATTE (ART CARD)

Coated paper is produced by applying a coating formulation consisting of pigments such as clay (kaolin), calcium carbonate, and starch to a base paper, typically bond paper. This is followed by drying and polishing processes to obtain a smooth, bright, and print-friendly surface that enhances ink receptivity while providing a non-shiny, non-reflective matte finish.

The matte surface reduces glare and produces a softer, more refined visual appearance, making the product suitable for premium printing applications where readability and subtle aesthetics are essential. The product is coated on both sides (C2S) and is imported in grammages ranging from 250 gsm, supplied in both sheets and reels, with sheet dimensions of 24.5 × 36 inches (approximately 622 × 914 mm).

TARIFF CLASSIFICATION

Explanatory Note to Heading 4810, state that “Paper and paperboard are classified in 4810 only if they are in strips or rolls or in rectangular (including square) sheets, of any size”

Based on your application, the product which can be imported both in reels and in sheet falls under heading 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 sheets, of any size.

Tariff Treatment:

• When imported In Rolls it is effectively classified in tariff subheading 4810.13.90.00 – Other, at 10% rate of duty and 7.5% VAT
• If imported In Sheets it is effectively classified in tariff subheading 4810.19.00.00 –Other, 20% rate of duty, and 7.5% VAT.

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

LEGAL FRAMEWORK

GIR 1 & 6