Tariff (Harmonised System) Amendment Order 2002

2002/83

Tariff (Harmonised System) Amendment Order 2002


Note

This order is administered in the Ministry of Economic Development.


Pursuant to sections 9 and 10 of the Tariff Act 1988, Her Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following order.

1 Title
  • This order is the Tariff (Harmonised System) Amendment Order 2002.

2 Commencement
  • This order comes into force on 1 April 2002.

3 Amendments to notes, nomenclature, etc
  • Part 1 of the tariff is amended in the manner indicated in Schedule 1.

4 Tariff amended
  • The Tariff is amended by revoking so much of Part 1 as relates to Tariff items 4801.00.10, 4801.00.90, 4802.10.00, 4802.51.01, 4802.51.11, 4802.51.19, 4802.52.01, 4802.52.11, 4802.52.19, 4802.53.01, 4802.53.11, 4802.53.19, 4802.60.01, 4802.60.11, 4802.60.19, 4805.10.01, 4805.10.09, 4805.21.01, 4805.21.09, 4805.22.01, 4805.22.09, 4805.23.01, 4805.23.09, 4805.29.01, 4805.29.09, 4805.60.01, 4805.60.09, 4805.70.01, 4805.70.09, 4805.80.01, 4805.80.09, 4807.10.00, 4807.90.00, 4810.11.01, 4810.11.09, 4810.12.01, 4810.12.09, 4810.21.01, 4810.21.09, 4810.91.00, 4811.21.01, 4811.21.09, 4811.29.01, 4811.29.11, 4811.29.19, 4811.31.00, 4811.39.00, 4811.40.00, 4823.11.00, 4823.51.00, 4823.59.01, and 4823.59.09, and substituting the Tariff items, statistical keys, and rates of duty specified in Schedule 2.

5 Consequential revocations
  • (1) The Tariff (Miscellaneous) Amendment Order (No 4) 1989 (SR 1989/372) is amended by revoking so much of the Schedule as relates to Tariff items 4802.10.00, 4811.21.01, and 4823.59.01.

    (2) The Tariff (Harmonised System) Amendment Order 1995 (SR 1995/301) is amended by revoking so much of Schedule 2 as relates to Tariff item 4801.00.90.

    (3) The Tariff (Zero Duty Removal) Amendment Order 2000 (SR 2000/110) is amended by revoking so much of the Schedule as relates to Tariff items 4801.00.10, 4802.51.01, 4802.51.11, 4802.51.19, 4802.52.01, 4802.52.11, 4802.52.19, 4802.53.01, 4802.53.11, 4802.53.19, 4802.60.01, 4802.60.11, 4802.60.19, 4805.10.01, 4805.10.09, 4805.21.01, 4805.21.09, 4805.22.01, 4805.22.09, 4805.23.01, 4805.23.09, 4805.29.01, 4805.29.09, 4805.60.01, 4805.60.09, 4805.70.01, 4805.70.09, 4805.80.01, 4805.80.09, 4807.10.00, 4807.90.00, 4810.11.01, 4810.11.09, 4810.12.01, 4810.12.09, 4810.21.01, 4810.21.09, 4810.91.00, 4811.21.09, 4811.29.11, 4811.29.19, 4811.31.00, 4811.39.00, 4811.40.00, 4823.11.00, 4823.51.00, and 4823.59.09.


Schedule 1
Amendments to notes, nomenclature, etc

cl 3

Chapter 48

Insert, before note 1 at the beginning of this chapter:

  • 1. For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per m²).

Renumber existing notes 1 to 11 as notes 2 to 12 respectively.

Revoke note 3 from the beginning of this chapter and substitute:

  • 3. 

    • 3 Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

Revoke note 5 from the beginning of this chapter and substitute:

  • 5. For the purposes of heading 48.02, the expressions paper and paperboard, of a kind used for writing, printing or other graphic purposes and non perforated punch-cards and punch tape paper mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

    For paper or paperboard weighing not more than 150 g/m²:

    • (a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and

      • (1) weighing not more than 80 g/m², or

      • (2) coloured throughout the mass; or

    • (b) containing more than 8% ash, and

      • (1) weighing not more than 80 g/m², or

      • (2) coloured throughout the mass; or

    • (c) containing more than 3% ash and having a brightness of 60% or more; or

    • (d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa.m²/g; or

    • (e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m²/g.

    For paper or paperboard weighing more than 150 g/m²

    • (a) coloured throughout the mass; or

    • (b) having a brightness of 60% or more, and

      • (1) a caliper of 225 micrometres (microns) or less, or

      • (2) a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or

    • (c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%.

    Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

Revoke note 8 from the beginning of this chapter and substitute:

  • 8. Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

    • (a) in strips or rolls of a width exceeding 36 cm; or

    • (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

Revoke subheading note 3 from the beginning of this chapter and substitute:

  • 3. For the purposes of subheading 4805.11, semi-chemical fluting paper means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50% relative humidity, at 23C.

  • 4. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m² at 50% relative humidity, at 23C.

  • 5. Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper and paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m²/g.

Renumber existing subheading notes 4 and 5 as subheading notes 6 and 7 respectively.

Revoke subheading note 7 from the beginning of this chapter and substitute:

  • 7. For the purposes of subheading 4810.22, light-weight coated paper means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Revoke from heading 48.02 the description from the column headed Goods and substitute:

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard:

Revoke from heading 48.05 the description from the column headed Goods and substitute:

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter:

Revoke from heading 48.10 the description from the column headed Goods and substitute:

Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size:

Revoke from heading 48.11 the description from the column headed Goods and substitute:

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10:

Schedule 2
Duties imposed

cl 4

1
The standard tariff

NumberStatistical keyGoodsRates of duty
 CodeUnit Normal Tariff1Preferential Tariff
   Chapter 48  
Paper and paperboard; articles of paper pulp, of paper or of paperboard
48.01  Newsprint, in rolls or sheets:  
4801.00.11  —Newsprint made of fibres obtained essentially by a chemi-mechanical process or of a weight, per m², of more than 57 g but not more than 65 g6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
 11Ktne. . In rolls  
   . . In sheets:  
 21Gkg. . . Of an area less than 1,935 cm²  
 29Bkg. . . Other  
4801.00.90  —OtherFreeFree
 11Gtne. . In rolls  
 19Bkg. . In sheets  
48.02  Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard:  
4802.10  —Hand-made paper and paperboard:  
4802.10.1100Fkg— —In any size or shape as made directly and having all its edges deckledFreeFree
4802.10.1500Akg— —In strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded stateFreeFree
4802.10.1900Gkg— —Other7CA 1
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
   —Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:  
4802.54  — —Weighing less than 40g/m²:  
   — — —Printing and writing paper and paperboard:  
4802.54.11  — — — —In strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
     1/2004 Free
 11Dkg. . . . . In rolls  
 19Kkg. . . . . In sheets  
4802.54.1900Kkg— — — —Other printing and writing paper and paperboard7CA 1
    1/2003 3.51/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
   — — —Kraft paper and paperboard:  
4802.54.2100Dkg— — — —In strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state5.7LDC 5
    1/2003 2.81/2003 2.8
    1/2004 Free1/2004 Free
4802.54.2900Ekg— — — —Other7CA 1
    1/2003 3.51/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
   — — —Other:  
4802.54.3100Kkg— — — —In strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state5.7LDC 5
    1/2003 2.81/2003 2.8
    1/2004 Free1/2004 Free
4802.54.3900Lkg— — — —Other7CA 1
    1/2003 3.51/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
4802.55  — —Weighing 40 g/m² or more but not more than 150 g/m², in rolls:  
   — — —Of a width exceeding 15 cm:  
4802.55.11  — — — —Printing and writing paper and paperboard6.5LDC 5
    1/2003 3.81/2003 3.8
    1/2004 Free1/2004 Free
 11Jkg. . . . . White bank  
 13Ekg. . . . . Tinted bank  
 15Akg. . . . . White bond  
 19Dkg. . . . . Tinted bond  
 21Fkg. . . . . Duplicator  
 23Bkg. . . . . Drawing cartridge  
 29Akg. . . . . Offset printing  
 31Ckg. . . . . White plain copier paper  
 39Jkg. . . . . Tinted plain copier paper  
 41Lkg. . . . . Envelope papers  
 43Gkg. . . . . Cheque papers  
 45Ckg. . . . . White or cream, laid or wove writing papers not specified above  
 49Fkg. . . . . Other  
   — — — —Other:  
4802.55.14  — — — — —Kraft paper and paperboard5.7LDC 5
    1/2003 2.81/2003 2.8
    1/2004 Free1/2004 Free
 11Hkg. . . . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Ckg. . . . . . Other  
4802.55.17  — — — — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Gkg. . . . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Bkg. . . . . . Other  
4802.55.1900Dkg— — —Other:7CA 1
    1/2003 4.31/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
4802.56  — —Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:  
4802.56.11  — — —Printing and writing paper and paperboard6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
     1/2004 Free
 11Ckg. . . . Bank papers  
 13Kkg. . . . White bond  
 19Jkg. . . . Tinted bond  
 21Lkg. . . . Duplicator  
 23Gkg. . . . Drawing cartridge  
 25Ckg. . . . Offset printing  
 27Kkg. . . . White plain copier paper  
 29Fkg. . . . Tinted plain copier paper  
 31Hkg. . . . White or cream, laid or wove writing papers not specified above  
 39Ckg. . . . Other  
4802.56.13  — — —Printed, embossed or perforated7CA 1
    1/2003 3.51/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
 11Fkg. . . . Continuous computer listing paper  
 19Akg. . . . Other  
4802.56.21  — — —Kraft paper and paperboard5.7LDC 5
    1/2003 2.81/2003 2.8
    1/2004 Free1/2004 Free
 11Jkg. . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Dkg. . . . Other  
4802.56.2500Jkg— — —Autoclave indicator paperFreeFree
4802.56.29  Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Kkg. . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Ekg. . . . Other  
   Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard: (continued)  
   —Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: (continued)  
4802.57  — —Other, weighing 40g/m² or more, but not more than 150 g/m²  
   — — —In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:  
4802.57.11  — — — —Printing and writing paper and paperboard6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
     1/2004 Free
   . . . . . In strips or rolls:  
 11Hkg. . . . . . White bank  
 13Dkg. . . . . . Tinted bank  
 15Lkg. . . . . . White bond  
 19Ckg. . . . . . Tinted bond  
 21Ekg. . . . . . Duplicator  
 23Akg. . . . . . Drawing cartridge  
 25Hkg. . . . . . Offset printing  
 27Dkg. . . . . . White plain copier paper  
 29Lkg. . . . . . Tinted plain copier paper  
 31Bkg. . . . . . Envelope papers  
 33Jkg. . . . . . Cheque papers  
 37Akg. . . . . . White or cream, laid or wove writing papers not specified above  
 39Hkg. . . . . . Other  
   . . . . . In sheets:  
 61Dkg. . . . . . White bank  
 63Lkg. . . . . . Tinted bank  
 65Gkg. . . . . . White bond  
 67Ckg. . . . . . Tinted bond  
 69Kkg. . . . . . Duplicator  
 71Akg. . . . . . Drawing cartridge  
 73Hkg. . . . . . Offset printing  
 75Dkg. . . . . . White plain copier paper  
 77Lkg. . . . . . Tinted plain copier paper  
 79Gkg. . . . . . Envelope papers  
 81Jkg. . . . . . Cheque papers  
 83Ekg. . . . . . White or cream, laid or wove writing papers not specified above  
 99Akg. . . . . . Other  
   — — —Other:  
4802.57.15  — — — —Kraft paper and paperboard5.7LDC 5
    1/2003 2.81/2003 2.8
    1/2004 Free1/2004 Free
 11Ckg. . . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Jkg. . . . . Other  
   Uncoated paper and paperboard, of a kind used, etc.-continued  
   — — — —Multiply paper and paperboard:  
4802.57.19  — — — — —Linerboard5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
   . . . . . . Each layer bleached:  
 11Jkg. . . . . . . In rolls  
 19Dkg. . . . . . . In sheets  
   . . . . . . With only one layer bleached:  
 21Fkg. . . . . . . In rolls  
 29Akg. . . . . . . In sheets  
   . . . . . . Having 3 or more layers, of which only the two outer layers are bleached:  
 31Ckg. . . . . . . In rolls  
 39Jkg. . . . . . . In sheets  
   . . . . . . Other:  
 41Lkg. . . . . . . In rolls  
 49Fkg. . . . . . . In sheets  
4802.57.2100Hkg— — — —Autoclave indicator paper, other than tapeFreeFree
4802.57.29  — — — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Dkg. . . . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Kkg. . . . . Other  
4802.58  — —Weighing more than 150 g/m²:  
   — — —In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:  
4802.58.11  — — — —Printing and writing paper and paperboard6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
     1/2004 Free
   . . . . . In rolls:  
 11Bkg. . . . . . Offset printing  
 19Hkg. . . . . . Other  
   . . . . . . . . In sheets:  
 21Kkg. . . . . . Offset printing  
 29Ekg. . . . . . Other  
4802.58.15  — — — —Kraft paper and paperboard5.7CA Free
    1/2003 2.8LDC 5
    1/2004 Free1/2003 2.8
     1/2004 Free
 11Hkg. . . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Ckg. . . . . Other  
   — — — —Multi-ply paper and paperboard:  
4802.58.21  — — — — —Linerboard5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
   . . . . . . Each layer bleached:  
 11Hkg. . . . In rolls  
 19Ckg. . . . . . . In sheets  
   . . . . . . With only one layer bleached:  
 21Ekg. . . . . . . In rolls  
 29Lkg. . . . . . . In sheets  
   . . . . . . Having 3 or more layers, of which only the two outer layers are bleached:  
 31Bkg. . . . . . . In rolls  
 39Hkg. . . . . . . In sheets  
   . . . . . . Other:  
 41Kkg. . . . . . . In rolls  
 49Ekg. . . . . . . In sheets  
4802.58.2900Ckg— — — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
4802.58.3500Ckg— — — —Autoclave indicator paper, other than tapeFreeFree
4802.58.39  — — — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Dkg. . . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Kkg. . . . . Other  
   —Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:  
4802.61  — — In rolls:  
4802.61.1100Jtne— — —Newsprint other than that described in heading 48.01FreeFree
4802.61.13  — — —Kraft paper and paperboard5.7CA Free
    1/2003 2.8LDC 5
    1/2004 Free1/2003 2.8
     1/2004 Free
 11Gkg. . . . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 19Bkg. . . . Other  
4802.61.1500Dkg— — —Printing and writing papers6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
     1/2004 Free
4802.61.1700Gkg— — —Linerboard5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
4802.61.1900Kkg— — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
4802.62  — —In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:  
4802.62.1100Ckg— — —Printing and writing papers6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
     1/2004 Free
4802.62.1500Jkg— — —Linerboard5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
4802.62.1900Dkg— — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
4802.69  — —Other:  
4802.69.1100Ekg— — —Printing and writing papers6.5CA Free
    1/2003 3.8LDC 5
    1/2004 Free1/2003 3.8
     1/2004 Free
4802.69.1500Lkg— — —Linerboard5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
4802.69.1900Fkg— — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
48.05  Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter:  
   —Fluting paper:  
4805.11  — —Semi-chemical fluting paper:  
4805.11.1100Ekg— — —Weighing less than 183 g/m²5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
4805.11.1900Fkg— — —Weighing not less than 183 g/m²6LDC 5.5
    1/2003 31/2003 3
    1/2004 Free1/2004 Free
4805.12  — —Straw fluting paper:  
4805.12.1100Kkg— — —Weighing less than 150 g/m²5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
4805.12.1900Lkg— — —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
4805.19.0000Kkg— —Other7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
   —Testliner (recycled liner board):  
4805.24.00  — —Weighing 150 g/m² or less5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
 11Fkg. . . In rolls  
 14Lkg. . . In sheets of an area less than 1,935 cm²  
 19Akg. . . Other sheets  
4805.25  — —Weighing more than 150 g/m²:  
4805.25.11  — — —Weighing more than 150 g/m² but less than 225 g/m²5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
 11Bkg. . . . In rolls  
 14Gkg. . . . In sheets of an area less than 1,935 cm²  
 19Hkg. . . . Other sheets  
4805.25.19  — — —Weighing 225 g/m² or more7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Ckg. . . . In rolls  
 19Jkg. . . . Other  
   —Other:  
4805.91.00  - - Weighing 150 g/m² or less:7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Hkg. . . In rolls  
 19Ckg. . . In sheets  
4805.92.00  — —Weighing more than 150 g/m² but less than 225 g/m²7CA3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Bkg. . . Saturating base paper  
 19Hkg. . . Wrapping paper  
   . . . Other:  
 21Kkg. . . . Bag paper  
 23Fkg. . . . Laminating paper and paperboard, tube winding paper and paperboard, corestock  
 25Bkg. . . . Cartonboard, boxboard  
 27Jkg. . . . Plasterboard lining paper  
 29Ekg. . . . Other  
   Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter: (continued)  
   —Other: (continued)  
4805.93.00  - - Weighing 225 g/m² or more7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Gkg. . . Laminating paper and paperboard, tube winding paper and paperboard, corestock  
 13Ckg. . . Cartonboard, boxboard  
 17Fkg. . . Plasterboard lining paper  
 19Bkg. . . Other  
48.07     
4807.00.00  Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets7CA 3
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.8
     1/2004 Free
 11Gkg. Paper and paperboard, laminated internally with bitumen, tar or asphalt  
 19Bkg. Straw paper and paperboard, whether or not covered with paper other than straw paper  
   . Other:  
 21Dkg. . Bristols, ivory board, index or systems board and the like  
 23Lkg. . Folder manilla, file manilla, tag manilla, document manilla, time card manilla, pattern manilla and the like  
 25Gkg. . Cartonboard, boxboard  
 29Kkg. . Other  
48.10  Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size:  
   —Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:  
4810.13  — —In rolls:  
   — — —Printing and writing paper and paperboard:  
4810.13.1100L. .— — — —Rolls, printed for self-recording apparatusFreeFree
4810.13.15  — — — —Other6.5CA 1
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 3.8
     1/2004 Free
 11Akg. . . . . Printed  
 13Hkg. . . . . Coated with metal powder or mica powder  
 15Dkg. . . . . Zinc oxide coated  
 17Lkg. . . . . Cast coated  
 19Gkg. . . . . Other  
4810.13.19  — — —Other6.7CA 1
    1/2003 3.31/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
 11Gkg. . . . Printed  
 19Bkg. . . . Other  
4810.14  — —In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state:  
   — — —Printing and writing paper and paperboard:  
4810.14.1100E. .— — — —Sheets, printed for self-recording apparatusFreeFree
4810.14.13 — — — —Other6.5CA 1
    1/2003 3.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 3.8
     1/2004 Free
 11Ckg. . . . . Printed, embossed or perforated  
 13Kkg. . . . . Coated with metal powder or mica powder  
 15Fkg. . . . . Zinc oxide coated  
 17Bkg. . . . . Cast coated  
 19Jkg. . . . . Other  
4810.14.1900Fkg— — —Other7CA 1
    1/2003 3.51/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
4810.19.0000Fkg— —Other7CA 1
    1/2003 3.51/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
   —Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:  
4810.22  — —Light-weight coated paper:  
4810.22.1100K. .— — —Rolls, sheets and dials, printed for self-recording apparatusFreeFree
4810.22.1300Bkg— — —Autoclave indicator paper, other than tapeFreeFree
   — — —In strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:  
4810.22.15  — — — —Printing and writing paper and paperboard5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
 11Lkg. . . . . Printed  
 19Fkg. . . . . Other  
4810.22.1900L. .— — — —Other6.7CA Free
    1/2003 3.3LDC 5.5
    1/2004 Free1/2003 3.3
     1/2004 Free
4810.22.2900F. .— — —Other paper and paperboard, of a kind used for writing, printing or other graphic purposes7CA 1
    1/2003 3.51/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.5
     1/2004 Free
   - Other paper and paperboard:  
4810.92.00  — —Multi-ply6.7CA Free
    1/2003 3.3LDC 5.5
    1/2004 Free1/2003 3.3
     1/2004 Free
   . . . Printed:  
 01Akg. . . . Cartonboard or boxboard  
 09Gkg. . . . Other packaging paper and paperboard  
 19Dkg. . . . Other  
   . . . Other:  
 21Fkg. . . . Cartonboard or boxboard  
 29Akg. . . . Other packaging paper and paperboard  
 39Jkg. . . . Other  
48.11  Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10:  
   —Gummed or adhesive paper and paperboard:  
4811.41  — —Self-adhesive:  
4811.41.1100Lkg— — —Printing and writing paper and paperboardFreeFree
4811.41.1900Akg— — —Other6.7CA 1.7
    1/2003 3.31/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 3.3
     1/2004 Free
4811.49  — —Other:  
4811.49.1100Gkg— — —Printing and writing paper and paperboardFreeFree
   — — —Other:  
4811.49.2100Bkg— — — —Printed6.7CA 3.2
    1/2003 3.81/2003 0.3
    1/2004 Free1/2004 Free
4811.49.2900Ckg— — — —Other5.7CA 0.2
    1/2003 2.81/2003 Free
    1/2004 FreeLDC 5
     1/2003 2.8
     1/2004 Free
   —Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives):  
4811.51.00  — —Bleached, weighing more than 150 g/m²6.5CA 1
    1/2003 3.31/2003 Free
    1/2004 FreeLDC 5
     1/2003 3.3
     1/2004 Free
   . . . Printed:  
 01Lkg. . . . Printing and writing paper and paperboard  
 09Fkg. . . . Wrapping paper and paperboard  
   . . . . Cartonboard or boxboard:  
 11Hkg. . . . . Liquid packaging board  
 19Ckg. . . . . Other  
 29Lkg. . . . Other  
   . . . Other:  
 31Bkg. . . . Printing and writing paper and paperboard  
 39Hkg. . . . Wrapping paper and paperboard  
   . . . . Cartonboard or boxboard:  
 41Kkg. . . . . Liquid packaging board  
 49Ekg. . . . . Other  
 59Bkg. . . . Other  
4811.59.00  — —Other6.5CA 1
    1/2003 3.31/2003 Free
    1/2004 FreeLDC 5
     1/2003 3.3
     1/2004 Free
   . . . Printed:  
 01Gkg. . . . Printing and writing paper and paperboard  
 09Bkg. . . . Wrapping paper and paperboard  
   . . . . Cartonboard or boxboard:  
 11Dkg. . . . . Liquid packaging board  
 19Kkg. . . . . Other  
   . . . . Other:  
 21Akg. . . . . Filter paper  
 29Gkg. . . . . Other  
   . . . Other:  
 31Jkg. . . . Printing and writing paper and paperboard  
 39Dkg. . . . Wrapping paper and paperboard  
   . . . . Cartonboard or boxboard:  
 41Fkg. . . . . Liquid packaging board  
 49Akg. . . . . Other  
   . . . . Other:  
 51Ckg. . . . . Filter paper  
 59Jkg. . . . . Other  
4811.60.00  — Paper and paperboard, coated or impregnated with wax, paraffin wax, stearin, oil or glycerol6.5CA 1
    1/2003 3.31/2003 Free
    1/2004 FreeLDC 5
     1/2003 3.3
     1/2004 Free
   . . Printed:  
 01Kkg. . . Wrapping paper and paperboard  
 09Ekg. . . Cartonboard or boxboard  
 19Bkg. . . Other  
  . .. . Other:  
 21D . . . Wrapping paper and paperboard  
 29Kkg. . . Cartonboard or boxboard  
 39Gkg. . . Other  
48.2339GkgOther paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres:  
   —Gummed or adhesive paper, in strips or rolls:  
4823.12.0000F — —Self-adhesive7CA 1
  . . 1/2003 4.31/2003 Free
    1/2004 FreeLDC 5.5
     1/2003 4.3
     1/2004 Free

MARIE SHROFF,

Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into force on 1 April 2002, implements changes to the Tariff nomenclature as part of New Zealand's obligations as a signatory to the International Convention on the Harmonised Commodity Description and Coding System.

This order covers Chapter 48, Paper and paperboard; articles of paper pulp, of paper or of paperboard, which was not included in the Tariff (Harmonised System) Amendment Order 2001.


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 28 March 2002.


  • 1 Unless otherwise indicated, AU, LLDC, Pac, and SG rates in the Preferential Tariff are Free.