收据副本
CN → 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 |
AI Analysis
🧾 Receipt Books (Paper Receipt Copies)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Paper Receipt Books"?
A paper receipt book is a stationery item used for recording transactions, typically consisting of multi-layer carbonless paper or pre-printed voucher sheets bound together. In international trade, it is classified based on its material (paper), form (bound booklets), and function (business documents/vouchers).
Key Classification Logic:
- If it is primarily a form for official receipts → Chapter 48 (Paper products).
- If it is considered a label or sticker attached to goods → Chapter 48 (Labels/Vouchers).
- If it is a generic paper product with specific cutting/shaping → Chapter 48 (Other paper articles).
⚠️ Key Distinction Point:
- Nature of Product: It is not an electronic device, nor is it made of plastic or fabric. It falls strictly under Paper Articles (Chapter 48).
- Usage: It serves as a business document (receipt/voucher), not a printed advertisement or book (Chapter 49).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 specific HS Codes applicable to "Receipt Books" (Paper Receipt Copies), along with their detailed explanations.
| HS Code | Product Description | Applicability Scenario | Tax Rate (US/CN) |
|---|---|---|---|
4820.40.00.00 |
Paper receipt books, paper material, format/usage fits business document attributes | Standard bound receipt booklets for cashiers/retail | 35.0% |
4821.10.40.00 |
Paper receipt books, belongs to labels or paper voucher category | Unbound or semi-bound receipt slips, voucher labels | 35.0% |
4821.90.40.00 |
Paper receipt books, paper material, extension of label/paper product form | Generic paper vouchers, non-standard labels | 35.0% |
4823.90.86.80 |
Paper receipt books, falls under other paper products category | Special shaped paper receipts, cut-to-size paper docs | 35.0% |
4823.90.67.00 |
Paper receipt books, paper material, cut-shape paper products | Custom-cut receipt paper, specific geometric forms | 35.0% |
🔍 Important Reminder:
- All 5 HS Codes share the same total tax rate of 35.0% under current US-China trade rules.
- The distinction lies in subheading accuracy:
- Use 4820.40 for traditional bound books (most common for retail).
- Use 4821.x0 for labels/vouchers (loose sheets or sticker-like receipts).
- Use 4823.90 for custom-cut or special-shaped paper items.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: 2025 November 10 onwards (including subsequent imports)
🎯 1. Common Tax Structure for All 5 HS Codes
| Item | Content |
|---|---|
| Basic Tariff (MFN) | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (Additional Duty) |
| Section 122 Tariff (IEEPA) | +10.0% (Specific to China/HK products) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC:<HS Code> → Section 301:9903.88.01 → IEEPA:9903.01.25/24 |
📌 Explanation:
- "Basic Tariff 0%": Paper articles generally have low MFN rates.
- "Section 301 25%": This is the major hit. Most paper stationery from China is subject to the 25% tariff under Trade Act Section 301.
- "Section 122 10%": This is a newer/conditional surcharge often applied to specific categories from China, bringing the total to 35%.
- Total 35%: This is a high tariff rate. Cost planning must account for this significant increase.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Checklist (All are Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Paper Receipt Book" or "Carbonless Receipt Booklets". Avoid vague terms like "Paper Product". |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of books per carton. |
| ✅ Product Specifications | ✔️ | Include: Number of layers (e.g., 2-ply, 3-ply), paper weight (gsm), size, and whether it contains carbon paper or is carbonless. |
| ✅ Material Declaration | ✔️ | Confirm 100% Paper content. No plastic laminates or electronic components. |
| ✅ Photos | ✔️ | Clear photos of the product, showing the binding, paper texture, and any printed text. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Be Specific on Form, Don't Hide the Paper, Classify Correctly to Avoid Delays!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Bound Receipt Book | 4820.40.00.00 |
Declare as "Notebook" → Chapter 49 (Higher risk of audit) |
| Loose Receipt Vouchers | 4821.10.40.00 |
Declare as "Printing Paper" → Incorrect subheading |
| Custom-Cut Receipts | 4823.90.86.80 |
Declare as "General Paper" → May be questioned for specificity |
| Carbonless Paper | Specify "Carbonless" in description | Hidden carbon layers → Could be flagged for hazardous material if incorrect |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Pre-printed vs. Blank | Whether printed with company logo or blank, it is still HS 4820/4821. Pre-printing does not change the HS code but must be declared. |
| Composite Materials | If the receipt has a plastic cover or binding strip, declare as "Paper" but ensure the paper component is >50% by weight/value. If plastic dominates, it may shift to Chapter 39 (Plastics). |
| Samples | Even for free samples, 35% tax may apply if not claimed under specific sample exemptions (rare for stationery). Mark clearly as "Sample" but expect duty. |
| Volume Discounts | High-volume shipments should consider binding format: Bound books (4820) are more common and easier to justify than loose labels (4821). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4820.40.00.00 |
35% (Base 0% + 25% Sec301 + 10% Sec122) | Highest cost. De Minimis ($800) NOT APPLICABLE. |
| 🇨🇳 China | 4820.40.00.00 |
0% - 6% | Low tariff. No surcharges. |
| 🇪🇺 EU | 4820.40.00.00 |
0% - 6% | No Section 301 equivalent. Low cost. |
| 🇬🇧 UK | 4820.40.00.00 |
0% - 6% | Post-Brexit tariffs remain low for paper. |
| 🇨🇦 Canada | 4820.40.00.00 |
0% - 5% | CUSMA may apply if origin rules met. |
📌 Conclusion:
- The US is the most expensive market for paper receipt books due to Section 301 + Section 122 tariffs.
- China, EU, UK, Canada are low-tariff markets (often 0-6%).
- If exporting to the US, consider cost absorption or price adjustments.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring as "Notebooks" (HS 4820.40 is similar but 4820.40 is for books of forms/receipts, not blank notebooks)
👉 Consequence: If declared as blank notebooks, it might be classified under 4820.10 (Notebooks), which may have different surcharge applicability. Be precise: "Receipt Book" not "Notebook".
❌ Mistake 2: Ignoring the 10% Section 122 tariff
👉 Consequence: Underestimating cost by 10%. Total is 35%, not 25%.
❌ Mistake 3: Claiming De Minimis ($800 exemption)
👉 Consequence: Illegal. Paper products from China are excluded from de minimis. Package will be held, duties collected, and possibly fined.
❌ Mistake 4: Misidentifying Material
👉 Consequence: If receipts have a plastic coating, they may not qualify for Chapter 48. Ensure material is primarily paper.
✅ Correct Declaration Example:
"PAPER RECEIPT BOOKS, CARBONLESS, 2-Ply, 100 Sheets per Book, Size 5x8 inches, Bound, Model ABC, Made in China"
🎯 VII. Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mantra:
🔹 "35% is the US Rate, No De Minimis Allowed!"
🔹 "Bound Books = 4820.40, Loose Vouchers = 4821.10!"
🔹 "Paper is Paper, Don't Hide the Tariff!"
📌 Pro Tip:
If your receipt books are pre-printed with barcodes or QR codes, they are still Paper Articles (HS 48). Do not confuse them with Electronic Devices.
For US shipments, consider Advance Ruling if volume is large, to confirm the exact HS code within the 5 options to avoid disputes.
📣 Immediate Action:
📞 Contact your customs broker + Provide product photos + Confirm 35% duty in your cost model
🚀 Let your receipt books, clear customs smoothly, efficient export, profit protected!
✨ Professional Customs Clearance, Starts with Accurate Classification!
💼 Your every penny of cost deserves precise calculation!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.