盖章发票收据副本
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
🧾 Stamped Invoice Receipt Copy
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: What Exactly is a "Stamped Invoice Receipt Copy"?
A "Stamped Invoice Receipt Copy" is typically a printed or pre-printed paper product used in commercial transactions to serve as proof of payment or billing. In international trade, its classification depends heavily on its physical form, material, and specific use case. It is generally categorized under Chapter 48 (Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard).
Key Distinctions: 1. Receipt Books (Notebooks): Pre-bound or stapled sets of receipt forms intended for continuous use. 2. Labels/Vouchers: Individual sheets or rolls used for tagging, labeling, or specific voucher purposes. 3. Other Paper Goods: Generic paper products that don't fit specific binding or labeling categories.
⚠️ Critical Classification Point:
- If it is a bound book of receipts intended for business transactions → Likely 4820.40.00.00.
- If it is a label or paper voucher (individual sheets/rolls) → Likely 4821.10.40.00 or 4821.90.40.00.
- If it is a generic cut paper product not specifically labeled or bound → Likely 4823.90.86.80 or 4823.90.67.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Application Scenario | Binding/Format |
|---|---|---|---|
4820.40.00.00 |
Receipt Books: Paper receipt notebooks, material: paper, form and use comply with business document attributes | Business receipt books, invoice copies, continuous form receipts | ✅ Bound/Stapled |
4821.10.40.00 |
Paper Receipt Books: Material is paper, falls under the category of labels or paper vouchers | Individual receipt labels, voucher sheets, paper-based proof documents | ❌ Not Bound (Labels/Vouchers) |
4821.90.40.00 |
Paper Receipt Books: Material is paper-based, belongs to the extended category of labels or paper products | Custom label receipts, special paper vouchers, non-standard label forms | ❌ Not Bound (Labels/Extended) |
4823.90.86.80 |
Paper Receipt Books: Material is paper-based, falls under other paper goods | Generic paper receipts, unclassified paper products, non-label/non-bound receipts | ❌ Generic Paper |
4823.90.67.00 |
Paper Receipt Books: Material is paper, belongs to cut-shaped paper products | Pre-cut receipt slips, specific shape paper vouchers | ❌ Cut Shapes |
🔍 Key Reminder:
- Bound/Book Form: If the product is a "book" or "pad" of receipts, prioritize 4820.40.00.00.
- Label/Voucher Form: If it is individual sheets, rolls, or attached labels, prioritize 4821.10.40.00 or 4821.90.40.00.
- Generic/Cut: If it doesn't fit specific label or book categories, use 4823.90.86.80 or 4823.90.67.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes and Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4820.40.00.00 —— Receipt Books (Bound/Paper Notebooks)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (from USITC Footnote) |
| IEEPA Surcharge | +10% (for China/HK products, from Nov 10, 2025) |
| Total Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4820.40.00.00 → FOOTNOTE |
📌 Explanation:
- The "USITC Surcharge 25%" comes from the "Additional Tariffs" under Section 301 of the US Trade Act; - The "IEEPA 10%" is the additional tariff imposed on Chinese products under the International Emergency Economic Powers Act; - Total 35%, which is a significant tariff, must be anticipated in advance!
🎯 2. 4821.10.40.00 —— Paper Receipt Books (Labels/Vouchers)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4821.10.40.00 → FOOTNOTE |
📌 Note:
- Same as above, belonging to "label/voucher" category; - Even if "custom labels," "vouchers," or "paper proofs," as long as they are not bound books, they apply this tariff.
🎯 3. 4821.90.40.00 —— Paper Receipt Books (Extended Labels/Paper Products)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4821.90.40.00 → FOOTNOTE |
📌 Note:
- Similar to4821.10.40.00, but for non-standard label/paper products; - Rate remains 35%.
🎯 4. 4823.90.86.80 —— Paper Receipt Books (Other Paper Goods)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4823.90.86.80 → FOOTNOTE |
📌 Note:
- For generic paper products not fitting specific label/book categories; - Rate remains 35%.
🎯 5. 4823.90.67.00 —— Paper Receipt Books (Cut-Shaped Paper Products)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4823.90.67.00 → FOOTNOTE |
📌 Note:
- For pre-cut receipts or specific shape paper vouchers; - Rate remains 35%.
🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes paper type, size, binding method, print content |
| ✅ Product Photos (with label) | ✔️ | Clear view of format (book vs. sheet), stamp, text |
| ✅ Commercial Invoice | ✔️ | Clearly states "Stamped Invoice Receipt Copy" or similar |
| ✅ Packing List | ✔️ | Shows packaging details, quantity per box |
| ✅ Origin Certificate (CO) | ✔️ | If not China-origin, to claim preferential rates |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Book Bound = 4820, Labels = 4821, Generic = 4823, All 35% Tax!"
| Situation | Correct Declaration | Wrong Approach |
|---|---|---|
| Bound Receipt Books | 4820.40.00.00 |
Misdeclare as "Paper" → 35% (but wrong code) |
| Individual Receipt Sheets | 4821.10.40.00 |
Misdeclare as "Book" → 35% (but wrong code) |
| Custom Labels/Vouchers | 4821.90.40.00 |
Misdeclare as "Book" → 35% (but wrong code) |
| Generic Cut Paper Receipts | 4823.90.86.80 |
Misdeclare as "Label" → 35% (but wrong code) |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Pre-Printed with Stamps | Provide sample with stamp to show it's a "receipt copy," not blank paper |
| Digital vs. Physical | Ensure physical paper is declared; digital copies are not subject to HS Code |
| OEM Custom Receipts | Provide client order + design to avoid "non-standard" classification issues |
| Bulk vs. Retail | Bulk packaging doesn't change HS Code; focus on product form |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 4820.40.00.00 (Book) / 4821.xxxx.xxxx (Label) |
35% (China Origin) | None | High surcharge |
| 🇨🇳 China | 4820.40.00.00 |
5% | None | No additional tariffs |
| 🇪🇺 European Union | 4820.40.00.00 |
0% (if eligible) | None | No surcharge |
| 🇦🇺 Australia | 4820.40.00.00 |
5% | None | No surcharge |
| 🇯🇵 Japan | 4820.40.00.00 |
0% | None | No surcharge |
📌 Conclusion:
- The US imposes a 35% total tariff on paper receipt products from China; - Other markets have significantly lower or zero tariffs; - Consider supply chain adjustments if targeting the US market.
📌 VI. Common Errors & Pitfall Avoidance Guide (Lessons Learned)
❌ Mistake 1: Declaring "Receipt Books" as "Stationery" (e.g., 4820.90.00.00) without specifying book format
👉 Consequence: Wrong HS Code → Delays or Penalties
❌ Mistake 2: Declaring "Labels" as "Books"
👉 Consequence: 35% Tariff (same rate, but wrong code leads to scrutiny)
❌ Mistake 3: Not providing clear product photos showing "Stamped" or "Invoice" content
👉 Consequence: Customs unable to verify use → Hold for Inspection
❌ Mistake 4: Assuming "Paper" means low tariff
👉 Consequence: 35% Tariff applies to all listed HS Codes for China-origin goods
✅ Correct Practice:
"Stamped Invoice Receipt Copy, Paper, Book Format, 100 Sheets per Book, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Reducing!
🎯 Remember the Mnemonic:
🔹 "Book Bound, Labels, Generic, All 35%!"
🔹 "HS Code Defines Life, Rate Difference 35 Points, Declaration Mistake, Penalty Up!"
📌 Tips:
If your receipt copies are originally from Vietnam, Mexico, Thailand, Malaysia, you can apply for IEEPA Exemption, with tariffs only 0%~5%;
It is recommended to apply for Advance Ruling in advance to avoid clearance risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your receipt copies clear customs smoothly, export efficiently, and double profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Your 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.