盖章收据副本带发票章
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4820104000 | 35.0% | CN | US | Official Doc |
| 4901100040 | 17.5% | CN | US | Official Doc |
| 4901100020 | 17.5% | CN | US | Official Doc |
Product Images
AI Analysis
Based on the <DATA> provided, here is the interpretation and customs clearance guide for the product "Stamped Receipt Copy with Invoice Stamp" (falling under stationery).
🧾 Stamped Receipt Copy with Invoice Stamp (Stationery Articles)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What exactly is this?
"Stamped Receipt Copy with Invoice Stamp" refers to pre-printed or prepared receipt books, manifold business forms, or memorandum pads used for commercial transactions. These are typically part of office stationery made of paper or paperboard.
In international trade, if the item is a pre-printed receipt book (often with carbon copies or multi-part forms) or a receipt pad, it falls under Heading 4820.
⚠️ Key Distinction:
- If it is a single loose sheet of paper → May fall under general paper headings (e.g., 4802/4803).
- If it is a booklet, pad, bound volume, or manifold form → Falls under 4820.10.
- This specific item (Receipt Book/Copy with Stamp/Printing) is classified as "Other" stationery articles within Heading 4820.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Includes Binding/Stitching? |
|---|---|---|---|
4820.10.40.00 |
Registers, account books, notebooks, order books, receipt books, letter pads, diaries, etc.: Other | Pre-printed receipt books, invoice books, manifold forms, memorandum pads | ✅ Yes (Bound/Padded) |
🔍 Important Note:
- The HS Code4820.10.40.00covers "Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles... Other".
- "Stamped Receipt Copy" implies it is a receipt book or memorandum pad used for recording transactions.
- "With Invoice Stamp" refers to pre-printed text/logos on the paper, which is standard for commercial stationery. It does not make it a legal document exempt from classification; it is still paper stationery.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025-11-10 onwards (including subsequent imports)
🎯 1. 4820.10.40.00 —— Receipt Books / Stationery Articles (Other)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Standard for most CN-origin goods subject to 301 tariffs) |
| Legal Basis Path | HTSUS:4820.10.40.00 → Section 301 Footnote → 25% Surcharge |
📌 Explanation:
- The Base Rate for most paper stationery is 0% under normal MFN treatment.
- However, due to Section 301 tariffs imposed on Chinese goods, an additional 25% is applied.
- Total Effective Rate: 25%.
- This is a high cost for low-value stationery; importers must budget accordingly.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (No Missing Items)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Receipt Book" or "Stationery, Paper", not "Financial Document" |
| ✅ Packing List | ✔️ | Quantity, weight, and packaging details |
| ✅ Product Description | ✔️ | Specify: "Pre-printed receipt books, 2-ply, carbonless, with company logo" |
| ✅ Certificate of Origin | ✔️ | Required to confirm CN origin (triggers 25% tariff) |
| ✅ Sample/Photos | ⚠️ Recommended | If customs questions the "bound" vs. "loose paper" classification |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Bind & Print, Not Loose Sheet. Receipt Book, 25% Fee.”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Pre-printed receipt booklet | 4820.10.40.00 |
Misdeclare as "Paper" (4802) → Risk of penalty |
| Loose blank receipt forms | 4820.10.40.00 (if manifold) or 4820.10.20 |
Declare as "Office Supplies" without HS → Delays |
| Digital receipt printer | 8443.32.00 |
Wrong HS Code → 0% vs 25% error |
| Stamped (not pre-printed) receipts | 4820.10.40.00 |
If they are bound/padded, still 4820 |
📌 Critical Warning:
- Do NOT declare as "Financial Instruments" or "Legal Documents." They are stationery.
- If the item is loose sheets (not bound), it might fall under4820.10.20or other 48xx headings, but "Receipt Book" implies binding/padding → 4820.10.40.00.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Custom Printed Logos | Still 4820.10.40.00. Printing is part of the stationery manufacturing. |
| Carbonless Paper | Still 4820.10.40.00. The material (paper) determines classification. |
| Small Quantity (De Minimis) | ❌ No De Minimis Exemption for 301-tariff goods from China under $800 (as of 2026, policy remains strict for 301 items). |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4820.10.40.00 |
25% (Total) | None (General) | High tariff due to 301 |
| 🇨🇳 China | 4820.10.40.00 |
5% (Import) | None | Normal trade |
| 🇪🇺 EU | 4820.10.40.00 |
0% - 3% | REACH (if chemical inks) | Low tariff |
| 🇬🇧 UK | 4820.10.40.00 |
0% - 5% | UKCA (if packaging) | Post-Brexit rules apply |
| 🇯🇵 Japan | 4820.10.40.00 |
0% | JIS (if specific) | FTA benefits possible |
📌 Conclusion:
- USA imposes a 25% additional tariff on Chinese-origin stationery.
- Other major markets (EU, Japan, UK) have 0-5% tariffs.
- Strategy: If shipping to the US, consider supply chain diversification (e.g., ship from Vietnam/Malaysia if possible) to avoid the 25% surcharge.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Receipt Book" as "Paper" (HS 4802)
👉 Consequence: Incorrect classification → Penalty + Back Taxes. Paper and Stationery have different rates and regulations.
❌ Error 2: Ignoring the "Bound/Pad" nature
👉 Consequence: If it's a pad, it's 4820. If it's loose, it might be 4802. Misdeclaration leads to audits.
❌ Error 3: Not accounting for the 25% Surcharge
👉 Consequence: Profit margin wiped out. Always calculate CIF × 1.25.
✅ Correct Declaration Example:
"Paper Stationery, Receipt Books, Pre-printed with Carbonless Paper, Bound, 100 Sets, HS 4820.10.40.00"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Receipt Book is Stationery, HS 4820.10.40.00."
🔹 "China Origin, 25% Tariff, Plan Ahead for US Clearance."
🔹 "Don't Call it 'Document', Call it 'Paper Stationery'."
📌 Pro Tip:
If your receipt books are printed in Vietnam but shipped from China, ensure the Country of Origin is marked as Vietnam on the Certificate of Origin to potentially avoid the 25% US Surcharge (subject to substantial transformation rules).
📣 Immediate Action:
📞 Consult with a Customs Broker for Pre-Ruling if your product is ambiguous.
🚀 Optimize Supply Chain to mitigate 25% tariff impact.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Matters!
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.