HS Code for Account books

Account books are classified under HS code 482010. This subheading is part of Heading 4820, which covers a wide range of stationery articles made of paper or paperboard. Specifically, 482010 includes registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries, and similar articles. The classification is based on the primary function of the article: to be used for writing or record-keeping. These books may be entirely blank or may contain printed headings, columns, or lines to facilitate data entry (such as date, description, and amount columns in a ledger). The essential character is that they are intended for the user to complete with their own information. This distinguishes them from products in Chapter 49, which are primarily intended for reading and contain significant pre-printed literary or informative content.

Products Included

• Financial ledgers and journals
• Business account registers
• Sales order books and receipt books
• Logbooks for transport or maintenance
• Bound diaries and planners

Common Misclassification

A common misclassification occurs with HS code 4901, which covers printed books and brochures. If a book is primarily for reading, it belongs in 4901; if it is for writing in, it belongs in 4820. Another frequent error is confusing account books with exercise books (482020). Exercise books are generally defined as those used by students for schoolwork, often with simple ruled lines, whereas account books (482010) are more complex stationery items used for business or personal record-keeping. Additionally, loose-leaf binders without paper are classified under 482030, so an account book must include the paper to stay in 482010.

FAQ

What is the HS code for a business ledger?

A business ledger or account book is classified under HS code 482010.

Are spiral notebooks classified here?

Yes, spiral-bound notebooks and memorandum pads are generally classified under 482010 as they are similar articles used for writing.