Receipt Form
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820400000 | 35.0% | CN | US | Official Doc |
| 4821104000 | 35.0% | CN | US | Official Doc |
| 4821904000 | 35.0% | CN | US | Official Doc |
| 4823908680 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4820104000 | 35.0% | CN | US | Official Doc |
AI Analysis
π§Ύ Receipt Book / Paper Receipt Forms (Paper-based Vouchers)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Receipt Books"?
Paper receipt books are essential business documents used for recording sales, payments, and service transactions. In international trade, while they appear simple, their classification depends strictly on their format, binding, and specific use case. They are primarily categorized under Chapter 48 (Paper and Paperboard) because their value lies in the paper material and printing, not in mechanical or electronic functions.
β οΈ Key Distinction Point:
- If the item is a bound book with multiple pre-printed forms β It generally falls under Heading 4820 ("Notebooks, account books, order books, receipt books...").
- If the item consists of individual sheets, stickers, or unbound labels β It may fall under Heading 4821 ("Paper or paperboard labels of all kinds...").
- If the item is a custom-cut piece of paper without specific "book" or "label" characteristics β It may fall under Heading 4823 ("Other paper, paperboard...").
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the 5 most likely HS Codes for "Receipt Forms" and why they apply.
| HS Code | Product Description & Reason for Classification | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
| 4820.40.00.00 | Paper Receipt Books: Materials are paper; form and usage align with business documents. (Best fit for bound receipt books) |
Traditional bound receipt books with carbon copies, sold in offices. | 35.0% |
| 4821.10.40.00 | Paper Receipt Books: Materials are paper; falls under the category of labels or paper vouchers. (Fit for sticker-style receipts) |
Self-adhesive receipt labels, sticker-based receipts, or unbound voucher sheets. | 35.0% |
| 4821.90.40.00 | Paper Receipt Books: Materials are paper; falls under labels or extensions of paper product forms. (Fit for specialized paper labels) |
Specialized paper labels, custom-cut paper vouchers that don't fit standard "book" definitions. | 35.0% |
| 4823.90.86.80 | Paper Receipt Books: Materials are paper; falls under other paper products. (Catch-all for non-standard paper items) |
Odd-shaped paper receipts, non-standard paper forms that don't fit 4820 or 4821 perfectly. | 35.0% |
| 4823.90.67.00 | Paper Receipt Books: Materials are paper; falls under cut-to-shape paper products. (Fit for pre-cut individual forms) |
Pre-cut individual receipt slips (not bound, not labels) for manual filling. | 35.0% |
π Critical Reminder:
- Bound Books: If your product is a booklet with a cover and multiple pages, 4820.40.00.00 is the most accurate and safest classification.
- Stickers/Labels: If your "receipts" are self-adhesive, classify under 4821.
- Custom Cut: If they are just cut pieces of paper for specific printing, 4823 codes may apply.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025 November 10 onwards (including subsequent imports)
π― 1. All Listed HS Codes (4820.40.00.00, 4821.10.40.00, 4821.90.40.00, 4823.90.86.80, 4823.90.67.00)
All five HS codes share the same tax structure according to the provided data.
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote) |
| Section 122 Surcharge | +10.0% (Specific clause for China-origin goods) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β NOT Eligible (High tariff rates generally deny de minimis exemption for commercial shipments, or require strict documentation. Note: Section 321 de minimis is often suspended for high-tariff goods from China; verify with current CBP rulings.) |
| Legal Basis Path | USITC: 35% total (Base 0% + 301 25% + Sec 122 10%) |
π Explanation:
- "USITC Surtax 25%": Comes from the Section 301 trade actions against China.
- "Section 122 Tariff 10%": Specific additional tariff clause mentioned in the data.
- Total 35%: This is a significant cost factor. Even though the base duty is 0%, the surcharges add a heavy burden.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (Missing items = Delay)
| Document | Required? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: "Paper Receipt Book," material composition (e.g., 100% wood pulp), page count, binding type (glued, stapled). |
| β Commercial Invoice | βοΈ | Must clearly describe goods as "Paper Receipt Books" or "Paper Vouchers". Avoid vague terms like "Office Supplies." |
| β Packing List | βοΈ | Detail weight, dimensions, and number of books/labels per carton. |
| β Label/Sticker Images (if applicable) | βοΈ | For HS 4821 codes, prove it is a label/sticker. |
| β Declaration of Origin | βοΈ | Essential for applying correct surtaxes. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Bound = 4820, Label = 4821, Cut = 4823. Be Specific!"
| Scenario | Correct Declaration | Risk of Wrong Declaration |
|---|---|---|
| Bound Receipt Book (e.g., 50-page booklet) | 4820.40.00.00 Desc: "Paper Receipt Book" |
Misdeclaring as 4823 may trigger questions about "book" definition. |
| Self-Adhesive Receipt Stickers | 4821.10.40.00 Desc: "Paper Labels/Receipt Stickers" |
Declaring as "Book" is incorrect; customs may reclassify. |
| Unbound, Pre-cut Receipt Slips | 4823.90.67.00 Desc: "Cut Paper Forms" |
Declaring as "Book" without binding will cause rejection. |
| Non-standard Custom Paper Forms | 4823.90.86.80 Desc: "Other Paper Products" |
Only use if it doesn't fit 4820 or 4821. |
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Pre-printed vs. Blank | If pre-printed with logos/forms, ensure the description mentions "Printed Paper Receipt Books." |
| Carbonless Paper | If using carbonless (NCR) paper, specify this in the spec sheet. It does not change the HS code but helps customs understand the product. |
| High Volume Imports | With a 35% total tariff, consider if the value margin can absorb this cost. |
| Origin Labeling | Ensure "Made in China" is clearly marked on the product/packaging to avoid origin disputes that could increase penalties. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 4820.40.00.00 (Book) 4821.10.40.00 (Label) |
35.0% (Total) | None typically required for paper | High Tariff Risk due to 301/Sec 122. |
| π¨π³ China | 4820.40.00.00 |
~5-10% | N/A | Lower cost, domestic consumption. |
| πͺπΊ EU | 4820.00.00 |
0-3% | CE (if applicable to paper chemicals) | No Section 301 equivalents. |
| π¨π¦ Canada | 4820.10.00 |
0-5% | N/A | Generally lower tariffs. |
| π¬π§ UK | 4820.10.00 |
0-5% | N/A | Post-Brexit rules apply. |
π Conclusion:
- The US is the primary market with high tariffs (35%).
- EU, Canada, and UK are much more favorable for paper products from China.
- If importing to the US, cost modeling must include the 35% surtax.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Receipt Book" as "Office Supplies" (Generic)
π Consequence: Customs may reject the vague description and assign a higher-risk code or delay shipment for inspection.
π Fix: Use specific HS Code and description: "Paper Receipt Book, 50 sheets, bound."
β Error 2: Misclassifying Bound Books as "Labels" (4821)
π Consequence: While the tax rate might be the same (35%), incorrect classification can lead to audit flags or penalties for false declaration.
π Fix: If itβs a book, use 4820. If itβs a sticker, use 4821.
β Error 3: Ignoring "Section 122" and "301" Tariffs
π Consequence: Underestimating landed cost by 35%. Profit margins can be wiped out.
π Fix: Always calculate CIF Γ 35% in your pricing model for US-bound paper goods.
β Error 4: Mixing Bound Books and Loose Sheets in One Box Without Declaration Detail
π Consequence: Customs may classify the whole shipment under the highest or most complex code.
π Fix: Separate shipments or clearly itemize each type in the invoice.
π― VII. Conclusion: Accurate Classification Saves Money!
π― Remember These Key Points:
πΉ "Bound = 4820, Sticker = 4821, Cut = 4823"
πΉ "US Tariff is 35% (0% Base + 25% 301 + 10% Sec 122)"
πΉ "Be Specific in Description: 'Paper Receipt Book' not just 'Paper'"
π Pro Tip:
For US imports, pre-classify with a licensed customs broker.
If your product is a bound receipt book, 4820.40.00.00 is the most standard and defensible code.
Always include product photos in your customs documentation to prove it is a "book" (bound) and not just loose sheets.
π£ Immediate Action:
π Consult a Customs Broker to confirm the exact HS code based on your product's physical structure (bound vs. label).
π Calculate Landed Cost including the 35% total duty.
π Ensure Clear Documentation to avoid delays at US Customs.
β¨ Professional Clearance, Starting with Precise Classification!
πΌ Your Cost Efficiency Depends on the First 8 Digits of the HS Code!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.