Tissue Base Paper for Facial Tissues from Germany
Uncoated tissue paper weighing 14 g/m², produced in large rolls for conversion into facial or bathroom tissue. The paper is not further processed beyond the finishing operations allowed under Chapter 48 Note 3, and its weight places it under tariff item 4805.91.00.
Duty Rate — Germany → Canada
0%
Import Tips
• Confirm the tissue paper is uncoated and not creped, embossed, or perforated, as those processes would change the classification
• Declare the exact grammage and roll width on the customs entry
• Note that tissue paper in rolls wider than 36 cm qualifies for this heading under Chapter 48 Note 8