HS Code Subheading

Paper and paperboard; manifold business forms and interleaved carbon sets

4820.40 Subheading
Section X — Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

About HS Code 482040

This HS code covers manifold business forms and interleaved carbon sets, which are specialized paper products designed for creating multiple copies of documents simultaneously. These forms are critical for various business transactions, record-keeping, and data entry, particularly in industries requiring duplicate or triplicate records such as logistics, finance, and sales. They often come pre-printed with specific layouts for invoices, purchase orders, delivery notes, or receipts, and utilize carbonless paper technology or interleaved carbon sheets. Importers and exporters include specialized printing companies, business form suppliers, logistics firms, and financial institutions. Key aspects of trade involve custom printing, sequential numbering, paper quality, and the reliability of the carbon or carbonless transfer. Despite digitalization, these physical forms remain essential for many operational workflows globally.

Products Under This Code

Carbonless invoice forms, purchase order forms, delivery notes, receipt books (carbon copy), continuous computer forms, multi-part shipping manifests, work order forms

Real World Examples

NCR (No Carbon Required) forms, custom printed invoice books, continuous feed computer paper with carbon, multi-part delivery receipts, QuickBooks carbonless forms

Common Misclassification

Could be confused with 482010 (receipt books) if the carbonless or interleaved carbon feature is overlooked, or 482390 (other paper articles) if not clearly a business form.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.

Products Classified Under 4820.40

Industry

This code belongs to the Paper & Printing industry.

Trade Overview

The USA, China, and Germany are significant in the trade of manifold business forms and carbon sets.

Frequently Asked Questions

What is HS code 482040?

HS code 482040 covers: Paper and paperboard; manifold business forms and interleaved carbon sets. This HS code covers manifold business forms and interleaved carbon sets, which are specialized paper products designed for creating multiple copies of documents simultaneously. These forms are critical for various business transactions, record-keeping, and data entry, particularly in industries requiring duplicate or triplicate records such as logistics, finance, and sales. They often come pre-printed with specific layouts for invoices, purchase orders, delivery notes, or receipts, and utilize carbonless paper technology or interleaved carbon sheets. Importers and exporters include specialized printing companies, business form suppliers, logistics firms, and financial institutions. Key aspects of trade involve custom printing, sequential numbering, paper quality, and the reliability of the carbon or carbonless transfer. Despite digitalization, these physical forms remain essential for many operational workflows globally.

What products fall under HS code 482040?

Carbonless invoice forms, purchase order forms, delivery notes, receipt books (carbon copy), continuous computer forms, multi-part shipping manifests, work order forms

What are common misclassifications for HS code 482040?

Could be confused with 482010 (receipt books) if the carbonless or interleaved carbon feature is overlooked, or 482390 (other paper articles) if not clearly a business form.

How is HS code 482040 structured?

HS code 482040 is a 6-digit subheading under the Harmonized System. The first 2 digits (48) identify the chapter, digits 3-4 (20) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.