Customs tariff code 4806.30.00.00: Tracing papers

Code 4806.30.00.00 covers Tracing papers. Classification turns on the material, function, and intended use of the goods, not on their trade name.

The third-country duty rate for 4806.30.00.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

The first six digits form the HS code: 480630. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

4806.30.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

4806.30.00.00 sits in this hierarchy: 48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD > 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets > 480630 Tracing papers. The parent headings and their notes help decide whether the classification holds.

The EBTI database currently holds no valid decisions on 4806.30.00.00. Comparable cases are found through the parent heading instead.

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

4806.30.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.