HS Code for Carbon copy forms

Carbon copy forms are classified under HS code 4820.40. This classification is found within Chapter 48, which covers paper and paperboard and articles made from these materials. Heading 4820 includes stationery items such as registers, account books, notebooks, and similar articles. Subheading 4820.40 is specifically designated for manifold business forms and interleaved carbon sets. These products consist of multiple sheets of paper joined together, designed to create duplicate or triplicate copies of a document when written upon. This is achieved either through the use of interleaved carbon paper or through special chemical coatings (carbonless or NCR paper). The classification is based on the assembly of the paper into a functional business form rather than the individual properties of the paper itself.

Products Included

• Multi-part invoice books
• Interleaved carbon paper sets
• Carbonless (NCR) business forms
• Continuous manifold forms for computer printers
• Triplicate receipt books

Common Misclassification

Carbon copy forms are often misclassified under HS code 4816, which covers carbon paper and self-copy paper in bulk or rolls. However, once the paper is converted into specific business forms or sets, it must be classified under 4820.40. Another common error is using 4911, which covers other printed matter; while these forms are printed, their primary function as stationery for record-keeping places them specifically in heading 4820.

FAQ

What is the HS code for carbon copy forms?

The HS code for carbon copy forms, including manifold business forms and interleaved sets, is 4820.40.

Does this code include loose sheets of carbon paper?

No, loose sheets of carbon paper not assembled into sets or forms are classified under HS code 4816.90.