48109230103 Paper and paperboard, having three or more layers, of which only the two outer layers are bleached, one side coated with kaolin (china clay) or other inorganic substances, in rolls or sheets

Paper: Paper and paperboard, having three or more layers, of which

三層及以上多層紙及紙板，僅二外層漂白，其單面用高嶺土（白土）或其他無機物塗佈，捲筒或平版

Tariff Rates

Column 1 (WTO members, incl. mainland China)
0%
Column 2 (FTA / ECFA / specific developing countries)
0% (PA,GT,NI,SV,HN,NZ,SG,MH)
Column 3 (when Columns 1–2 do not apply)
5%

Import / Export Regulations

Export Regulations (Mainland China)

  • 禁止進出境物品表（海關總署令第 43 號）：禁止出境：①列入禁止進境範圍之所有物品 ②涉及國家秘密之手稿、印刷品、影音與電腦儲存介質 ③珍貴文物及其他禁止出境之文物 ④瀕危的和珍貴的動物、植物（均含標本）及其種子和繁殖材料。連帶禁止之禁止進境 7 類含各種武器、仿真武器、彈藥及爆炸物品、偽造貨幣及有價證券、烈性毒藥、鴉片嗎啡海洛因大麻等麻醉品與精神藥物。（中國海關總署）
  • 限制出境物品表（海關總署令第 43 號）：限制出境 7 項：①金銀等貴重金屬及其製品 ②國家貨幣 ③外幣及其有價證券 ④無線電收發信機、通信保密機 ⑤貴重中藥材 ⑥一般文物 ⑦海關限制出境的其他物品。此為進出境「物品」管理提示，特別涉及旅客攜帶、行李與寄遞申報；不等於所有商業出口無線電設備都要 SRRC。SRRC 型號核准適用於中國境內銷售、使用，商業出口是否須許可仍按兩用物項技術描述、用途與最終使用者判定。（中國海關總署）
  • 禁止寄遞物品指導目錄（國郵發〔2016〕107 號）：19 類 188 種禁寄物品，集運高風險者：第 4 類壓縮和液化氣體（含打火機）、第 5 類易燃液體（含酒精成分香水、指甲油、油漆）、第 12 類毒品及易製毒化學品、第 16 類侵犯智慧財產權和假冒偽劣物品（盜版品、假藥）、第 17 類瀕危野生動植物及其製品（象牙、虎骨）。另《快遞暫行條例》（國務院令第 806 號，2025-06-01 施行）要求實名收寄、收寄驗視與安全檢查。（國家郵政局 / 公安部 / 國家安全部）
  • 個人郵遞物品出境限值（寄台灣 800 元人民幣）：海關總署公告 2010 年第 43 號（經 2024 年第 176 號修改）：個人寄往港、澳、台地區之物品每次限值 800 元人民幣，寄往其他國家和地區為 1000 元人民幣。⚠️ 800 元是門檻不是免稅額度——超出者「應辦理退運手續或者按照貨物規定辦理通關手續」，不是只就超出部分課稅；僅郵包內單一不可分割物品經海關審核確屬自用者例外。另《海關法》第 46 條規定個人郵寄進出境物品應以「自用、合理數量」為限，超出者一律按貨物辦理。（中國海關總署）
  • 一般出口程序：一般貨物出口須辦理出口報關（商品編號 10 碼）。集運包裹主流走跨境電商 9610「清單核放、匯總申報」（經營主體須為企業），次之為快件貨物類（KJ2 報關單）或郵政 EMS／國際小包。未列於上方管制者，通常正常申報即可。（中國海關總署）

This column maps China's export control categories by the first 6 digits of the HS code and is for reference only. China's customs commodity codes have 10 digits, and from the 7th digit onward they do not correspond to Taiwan's tariff numbers. China also states officially that “the scope of goods is determined by the goods description; customs commodity codes are provided as a reference for customs declaration”, and for dual-use items that “a licence must be obtained as required by law whether or not a customs commodity code is listed”, so whether goods may be exported cannot be judged by the code alone. Some control measures are currently suspended; actual export rules are subject to China's latest official announcements.

Export Regulations (Japan)

  • 関税法 第69條之2（禁止出口）：毒品、兒童色情、侵害智慧財產權物品（仿冒/盜版）、不正競爭物品等一律禁止出口。（日本海關）
  • 一般出口程序（関税法）：一般貨物須辦理輸出申告並取得輸出許可；出口適用消費稅免稅（0%）。未列於上方管制者,通常正常申告即可。（日本海關（NACCS））

This panel maps Japan export-control categories by the first 6 digits of the HS code, for reference only; dual-use goods require a classification (gaihi) determination by METI. Follow official Japanese announcements for actual rules.

Import Regulations (Taiwan)

None

Legal information is for reference only; actual import/export rules are governed by customs announcements.

Main Import Source Countries（ROC Year 114）

  1. Mainland China 244.58 tonnes 85.99%
  2. Finland 39.86 tonnes 14.01%

Related tariff codes (CCC Codes)

  • 48109220007 Multi-ply paper or paperboard, only with one outer layer bleached, coated on one or both sides with kaolin (china clay) or other inorganic substances, in rolls or sheets
  • 48109230201 Paper and paperboard, having three or more layers, of which only the two outer layers are bleached, both sides coated with kaolin (china clay) or other inorganic substances, in rolls or sheets
  • 48101310103 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing less than 60 g/square meter
  • 48101310201 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing 60 g/square meter or more, but less than 75 g/square meter
  • 48101310309 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing 75 g/square meter or more, but less than 150 g/square meter
  • 48101310407 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width not exceeding 150 mm, weighing 150 g/square meter or more, but less than 200 g/square meter
  • 48101310513 Printing and writing or other graphic purposes paper, or paperboard,one side coated, in rolls of a width not exceeding 15 cm, weighing 200 g/square meter or more
  • 48101310522 Printing and writing or other graphic purposes paper, or paperboard, both sides coated, in rolls of a width not exceeding 15 cm, weighing 200 g/square meter or more
  • 48101320101 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing less than 60 g/square meter
  • 48101320209 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing 60 g/square meter or more, but less than 75 g/square meter
  • 48101320307 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing 75 g/square meter or more, but less than 150 g/square meter
  • 48101320405 Printing and writing or other graphic purposes paper, or paperboard, coated, in rolls of a width more than 150 mm, weighing 150 g/square meter or more, but less than 200 g/square meter
  • 48101320511 Printing and writing or other graphic purposes paper, or paperboard,one side coated, in rolls of a width more than 15 cm, weighing 200 g/square meter or more
  • 48101320520 Printing and writing or other graphic purposes paper, or paperboard, both sides coated, in rolls of a width more than 15 cm, weighing 200 g/square meter or more
  • 48101410102 Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing less than 60 g/square meter
  • 48101410200 Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing 60 g/square meter or more, but less than 75 g/square meter
  • 48101410308 Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing 75 g/square meter or more, but less than 150 g/square meter
  • 48101410406 Printing and writing or other graphic purposes paper, or paperboard, coated, in sheets with each side less than 150 mm in the unfolded state, weighing 150 g/square meter or more, but less than 200 g/square meter
  • 48101410512 Printing and writing or other graphic purposes paper, or paperboard,one side coated, in sheets with each side less than 150 mm in the unfolded state, weighing 200 g/square meter or more
  • 48101410521 Printing and writing or other graphic purposes paper, or paperboard, both sides coated, in sheets with each side less than 150 mm in the unfolded state, weighing 200 g/square meter or more

Related guides & tools

  • 📂 Chapter 48 overview
  • Taiwan import tariff guide
  • What is a CCC Code?
  • Import tax calculator
  • Tariff code search

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