HomeChapter 48Heading 48044804.51

HS Code 4804.51 : Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for other kraft paper and paperboard weighing 225 g/m² or more, unbleached is 4804.51. Under the 2026 Pakistan (FBR), the representative MFN general duty rate is 20% [Federal Board of Revenue (Pakistan)].

Chapter
Heading
Subheading
4804.51
PK MFN Duty
20%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 48
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Heading 4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Subheading .51
.51
Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached
Pakistan (Federal Board of Revenue - FBR)
4804.51
Representative Customs Duty Rate
20%
Verified July 2026 · FBR Source

MODULE 5: PAKISTAN IMPORT DUTY & SALES TAX BREAKDOWN

FBR Base Customs Duty
20%
First Schedule Tariff [FBR]
Sales Tax on Imports
18.00 %
Landed Cost Base [Sales Tax 18%]
De Minimis Threshold
PKR 5,000 (~$18)
Customs Exemption
Notice: Pakistan customs entry, PCT tariff classification, customs duties, Regulatory Duties (RD), and 18% Sales Tax are governed by the Federal Board of Revenue (FBR). Always verify declarable lines with FBR prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached

MODULE 11: Pakistan FBR Advance Classification Ruling

Legally binding classification rulings issued by Federal Board of Revenue for HS 4804.51.

Query official FBR portal:

Search FBR Pakistan Portal for 4804.51 →

Pakistan FBR Customs Lines (4804.51)

National line-level (8/10-digit) detail for Pakistan (FBR): coverage in progress.

Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Federal Board of Revenue (Pakistan)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
4804.11 Subheading under Heading 4804 Compare Subheading 4804.11 →
4804.19 Subheading under Heading 4804 Compare Subheading 4804.19 →
4804.21 Subheading under Heading 4804 Compare Subheading 4804.21 →
4804.29 Subheading under Heading 4804 Compare Subheading 4804.29 →
4804.31 Subheading under Heading 4804 Compare Subheading 4804.31 →
4804.39 Subheading under Heading 4804 Compare Subheading 4804.39 →
4804.41 Subheading under Heading 4804 Compare Subheading 4804.41 →
4804.42 Subheading under Heading 4804 Compare Subheading 4804.42 →

Official Primary Sources & Authority References

Federal Board of Revenue Pakistan (FBR) ↗

Official Pakistan Customs tariff schedule, 18% Sales Tax, and SAFTA rules.

FBR Advance Classification Ruling System ↗

Federal Board of Revenue binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached?
Under WCO Harmonized System 2022 and United States (USITC HTS), Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached is classified under HS 4804.51 (Heading 4804, Chapter 48). The representative PK MFN general duty rate is 20%.
How is HS 4804.51 distinguished within Heading 4804 (Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803)?
Heading 4804 covers Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803. Subheading 4804.51 specifically isolates Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4804.
What are the primary candidate subheadings related to HS 4804.51?
Related subheadings under Heading 4804 include 4804.11, 4804.19, 4804.21, 4804.29, 4804.31, 4804.39, 4804.41, 4804.42. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 4804.51 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached?
Commercial shipments of Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 4804.51?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 4804.51 in Pakistan?
Commercial imports of Other kraft paper and paperboard weighing 225 g/m² or more, Unbleached under HS 4804.51 into Pakistan are subject to 18% Sales Tax, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Pakistan?
The customs de minimis threshold for import shipments into Pakistan is PKR 5,000 (~$18). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Pakistan?
Customs declarations, import duty assessments, and FBR Advance Classification Ruling System for HS 4804.51 are administered by Federal Board of Revenue Pakistan (FBR).
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