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Chapter-48 Paper and Paperboard Articles of Paper Pulp and of Paper or of Paperboard of Year 2008 - 09.




Hs Code Description

Sri Lanka Hs Code - 4801 : Newsprint, in rolls or sheets


480100 Newsprint as specified in Note 4 to chapter 48, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state

Sri Lanka Hs Code - 4802 : Uncoated paper & paperboard, used for writing, printing or other graphic purposes, & non perforated punchcards, etc


480210Handmade paper and paperboard of any size or shape
480220Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper and paperboard, uncoated, in rolls or in square or rectangular sheets, of any size
480240Wallpaper base, uncoated
480254Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or in square or rectangular sheets, of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, weighing < 40 g/m², n.e.s.
480255Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m², n.e.s.
480256Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side <= 435 mm and the other side <= 297 mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m², n.e.s.
480257Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side > 435 mm or with one side <= 435 mm and the other side > 297 mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m², n.e.s.
480258Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or in square or rectangular sheets, of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, weighing > 150 g/m², n.e.s.
480261Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, of which > 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s.
480262Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side <= 435 mm and the other side <= 297 mm in the unfolded state, of which > 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s.
480269Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side > 435 mm or with one side <= 435 mm and the other side > 297 mm in the unfolded state, of which > 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s.

Sri Lanka Hs Code - 4803 : Toilet or facial tissue stock, and similar paper used for household or sanitary purposes


480300Toilet or facial tissue stock, towel or napkin stock and similar paper for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state

Sri Lanka Hs Code - 4804 : Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No4802 or 4803


480411Unbleached kraftliner, uncoated, in rolls of a width > 36 cm
480419Kraftliner, uncoated, in rolls of a width > 36 cm (excl. unbleached and goods of heading 4802 and 4803)
480421Unbleached sack kraft paper, uncoated, in rolls of a width > 36 cm (excl. goods of heading 4802, 4803 or 4808)
480429Sack kraft paper, uncoated, in rolls of a width > 36 cm (excl. unbleached, and goods of heading 4802, 4803 or 4808)
480431Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing <= 150 g/m² (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808)
480439Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing <= 150 g/m² (excl. unbleached, kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808)
480441Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing > 150 g to < 225 g/m² (excl. kraftliner, sack kraft paper, and goods of heading 4802, 4803 or 4808)
480442Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing > 150 g to < 225 g/m², bleached uniformly in the mass, containing > 95% chemically processed wood fibre by weight in relation to the total fibre content (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808)
480449Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing > 150 g to < 225 g/m² (excl. unbleached, bleached uniformly in the mass and containing > 95% chemically processed wood fibre by weight in relation to the total fibre content, kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808)
480451Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing >= 225 g/m² (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808)
480452Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing >= 225 g/m², bleached uniformly in the mass, containing > 95% chemically processed wood fibre by weight in relation to the total fibre content (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808)
480459Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing >= 225 g/m² (excl. unbleached or bleached uniformly in the mass and containing > 95% chemically prepared wood fibre by weight in relation to the total fibre content, and kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808)

Sri Lanka Hs Code - 4805 : Other uncoated paper and paperboard, in rolls or sheets


480511Semi-chemical fluting paper, uncoated, in rolls of a width > 36 cm
480512Straw fluting paper, in rolls of a width > 36 cm, weighing >= 130 g/m²
480519Fluting paper, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. semi-chemical fluting paper and straw fluting paper)
480524Testliner "recycled liner board", uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing <= 150 g/m²
480525Testliner "recycled liner board", uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing > 150 g/m²
480530Sulphite wrapping paper, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480540Filter paper and paperboard, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480550Felt paper and paperboard, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480591Paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing <= 150 g/m², n.e.s.
480592Paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing > 150 g to < 225 g/m², n.e.s.
480593Paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, weighing >= 225 g/m², n.e.s.

Sri Lanka Hs Code - 4806 : Glazed transparpent or translucent paper, in rolls or sheets


480610Vegetable parchment, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480620Greaseproof papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480630Tracing papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480640Glassine and other glazed transparent or translucent papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. vegetable parchment, greaseproof papers and tracing papers)

Sri Lanka Hs Code - 4807 : Composite paper and paperboard, not surface-coated or impregnated


480700Composite paper and paperboard "made by sticking flat layers of paper or paperboard together with an adhesive", not surface-coated or impregnated, whether or not internally reinforced, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state

Sri Lanka Hs Code - 4808 : Paper and paperboard, corrugated, creped, crinkled, embossed or perforated, in rolls or sheets


480810Corrugated paper and paperboard "with or without glued flat surface sheets", whether or not perforated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480820Sack kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
480830Kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. sack kraft paper)
480890Paper and paperboard, creped, crinkled, embossed or perforated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. sack kraft and other kraft paper, and goods of heading 4803)

Sri Lanka Hs Code - 4809 : Carbon paper, self-copy paper and other copying or transfer papers, in rolls or sheets


480920Self-copy paper, whether or not printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. carbon and similar copying papers)
480990Transfer papers, incl. coated or impregnated paper for duplicator stencils or offset plates, whether or not printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. self-copy paper)

Sri Lanka Hs Code - 4810 : Paper & paperboard, coated on one or both sides with kaolin ( US clay ) or other inorganic substances, with


481013Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in rolls of any size
481014Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in square or rectangular sheets with one side <= 435 mm and the other side <= 297 mm in the unfolded state
481019Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10% by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in square or rectangular sheets with one side > 435 mm or with one side <= 435 mm and the other side > 297 mm in the unfolded state
481022Lightweight coated paper used for writing, printing or other graphic purposes, total weight <= 72 g/m², coating weight <= 15 g/m² per side, on a base of which >= 50% by weight of the total fibre content consists of fibres obtained by a mechanical process, coated on both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size
481029Paper and paperboard used for writing, printing or other graphic purposes, of which > 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. lightweight paper)
481031Kraft paper and paperboard, bleached uniformly throughout the mass and containing > 95% chemically processed wood fibres by weight in relation to the total fibre content, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size, weighing <= 150 g/m² (excl. that for writing, printing or other graphic purposes)
481032Kraft paper and paperboard, bleached uniformly throughout the mass and containing > 95% chemically processed wood fibres by weight in relation to the total fibre content, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size, weighing > 150 g/m² (excl. that for writing, printing or other graphic purposes)
481039Kraft paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes; paper and paperboard bleached uniformly in the mass and containing > 95% chemically processed wood fibres by weight in relation to the total fibre content)
481092Multi-ply paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes, kraft paper and paperboard)
481099Paper 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 in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes, kraft paper and paperboard, multi-ply paper and paperboard, and with no other coating)

Sri Lanka Hs Code - 4811 : Paper, paperboard, cellulose wadding & webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surfaced-decorated or printed


481110Tarred, bituminised or asphalted paper and paperboard, in rolls or in square or rectangular sheets, of any size
481141Self-adhesive paper and paperboard, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4810)
481149Gummed or adhesive paper and paperboard, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. self-adhesive and goods of heading 4810)
481151Paper and paperboard, surface-coloured, surface-decorated or printed, coated, impregnated or covered with artificial resins or plastics, in rolls or in square or rectangular sheets, of any size, bleached and weighing > 150 g/m² (excl. adhesives)
481159Paper and paperboard, surface-coloured, surface-decorated or printed, coated, impregnated or covered with artificial resins or plastics, in rolls or in square or rectangular sheets, of any size (excl. bleached and weighing > 150 g/m², and adhesives)
481160Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4803, 4809 and 4818)
481190Paper, paperboard, cellulose wadding and webs of soft cellulose, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4803, 4809, 4810 and 4818, and of subheading 4811.10 to 4811.60)

Sri Lanka Hs Code - 4812 : Filter blocks, slabs and plates, of paper pulp


481200Filter blocks, slabs and plates, of paper pulp

Sri Lanka Hs Code - 4813 : Cigarette paper, whether or not cut to size or in the form of booklets or tubes


481310Cigarette paper in the form of booklets or tubes
481320Cigarette paper in rolls of a width of <= 5 cm
481390Cigarette paper, whether or not cut to size (excl. in the form of booklets or tubes, and rolls of a width of <= 5 cm)

Sri Lanka Hs Code - 4814 : Wallpaper and similar wall coverings; window transparencies of paper


481410'Ingrain'' paper
481420Wallpaper and similar wallcoverings of paper, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured or design-printed or otherwise decorated layer of plastics
481490Wallpaper and similar wallcoverings of paper, and window transparencies of paper (excl. ''ingrain'' paper and wallcoverings of paper, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured or design-printed or otherwise decorated layer of plastics)

Sri Lanka Hs Code - 4816 : Carbon paper, self-copy paper & other copying or transfer papers, duplicator stencils & offset plates, of paper


481620Self-copy paper, in rolls of a width of <= 36 cm or in rectangular or square sheets with no side measuring > 36 cm in the unfolded state, or cut into shapes other than rectangles or squares, whether or not in boxes (excl. carbon or similar copying papers)
481690Copying or transfer papers, in rolls of a width of <= 36 cm or in rectangular or square sheets with no side measuring > 36 cm in the unfolded state, or cut into shapes other than rectangles or squares, whether or not in boxes, together with offset plates of paper (excl. self-copy paper)

Sri Lanka Hs Code - 4817 : Envelopes, etc of paper or paperboard; boxes, pouches, wallets, etc of paper or paperboard


481710Envelopes of paper or paperboard (excl. letter cards)
481720Letter cards, plain postcards and correspondence cards, of paper or paperboard (excl. those with imprinted postage stamps)
481730Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

Sri Lanka Hs Code - 4818 : Toilet paper, handkerchiefs, and similar household, sanitary or hospital articles, of paper pulp, paper, etc


481810Toilet paper in rolls of a width of <= 36 cm
481820Handkerchiefs, cleansing or facial tissues and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
481830Tablecloths and serviettes of paper pulp, paper, cellulose wadding or webs of cellulose fibres
481840Sanitary towels and tampons, napkins and napkin for babies and similar sanitary articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
481850Articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres (excl. footware and parts thereof, incl. insoles, heel pieces and similar removable products, gaiters and similar products, headgear and parts thereof)
481890Paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width <= 36 cm, or cut to size or shape; articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres for household, sanitary or hospital use (excl. toilet paper, handkerchiefs, cleansing or facial tissues and towels, tablecloths, serviettes, sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles)

Sri Lanka Hs Code - 4819 : Cartons, etc of paper, cellulose wadding; box files & similar articles, of paper or paperboard for offices or shops


481910Cartons, boxes and cases, of corrugated paper or paperboard
481920Folding cartons, boxes and cases, of non-corrugated paper or paperboard
481930Sacks and bags, of paper, paperboard, cellulose wadding or webs of cellulose fibres, having a base of a width of >= 40 cm
481940Sacks and bags, incl. cones, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. those having a base of a width of >= 40 cm, and record sleeves)
481950Packing containers, incl. record sleeves, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. cartons, boxes and cases, of corrugated paper or paperboard, folding cartons, boxes and cases, of uncorrugated paper or paperboard, sacks and bags)
481960Box files, letter trays, storage boxes and similar articles, of paperboard, of a kind used in offices, shops or the like (excl. packing containers)

Sri Lanka Hs Code - 4820 : Articles of stationery, of paper or paperboard; albums for samples or for collections & book covers, of paper or paperboard


482010Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, of paper or paperboard
482020Exercise books of paper or paperboard
482030Binders (other than book covers), folders and file covers, of paper or paperboard
482040Manifold business forms and interleaved carbon sets, of paper or paperboard
482050Albums for samples or collections, of paper or paperboard
482090Blotting pads and similar articles of stationery, of paper and paperboard, and book covers of paper or paperboard (excl. registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, binders, folders, file covers, manifold business forms and interleaved carbon sets, and albums for samples or for collections)

Sri Lanka Hs Code - 4821 : Paper or paperboard labels of all kinds, whether or not printed


482110Paper or paperboard labels of all kinds, printed
482190Paper or paperboard labels of all kinds, non-printed

Sri Lanka Hs Code - 4822 : Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard


482210Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether or not perforated or hardened, for winding textile yarn
482290Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether or not perforated or hardened (excl. those for winding textile yarn)

Sri Lanka Hs Code - 4823 : Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape


482320Filter paper and paperboard, in strips or rolls of a width <= 36 cm, in rectangular or square sheets, of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square
482340Rolls, sheets and dials, printed for self-recording apparatus, in rolls of a width <= 36 cm, in rectangular or square sheets of which no side > 36 cm in the unfolded state, or cut into dials
482361Trays, dishes, plates, cups and the like, of bamboo paper or bamboo paperboard
482369Trays, dishes, plates, cups and the like, of paper or paperboard (excl. of bamboo paper or bamboo paperboard)
482370Moulded or pressed articles of paper pulp, n.e.s.
482390Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width <= 36 cm, in rectangular or square sheets, of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres, n.e.s.



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Date: 03-12-2024
Notification No. 48 /2024-Customs
Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

Date: 20-11-2024
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Date: 18-11-2024
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Date: 14-11-2024
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Date: 13-11-2024
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Date: 30-10-2024
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Date: 23-10-2024
Notification No. 70/2024–Customs (N.T)
"Notification under Section 28A of Customs Act, 1962 for Non-Levy of Customs Duty on the import of Simply Sawn Diamonds

Date: 23-10-2024
Notification No. 69/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 22-10-2024
Notification No. 46/2024-Customs
[F. No. 190354/167/2024-TRU]



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