Pressure-Sensitive Spot Carbon Paper from Japan
Pressure-sensitive spot carbon paper is paper coated in spots with transfer carbon for selective multi-copy forms. It is classified under tariff item 4809.90.00 due to partial coating for duplication transfer function. The paper is common in accounting ledgers and multi-part invoices where selective transfer is needed.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the paper is not coated with plastics that would trigger Chapter 39 classification
• Declare the spot coating pattern for CBSA to distinguish from fully coated carbon paper
• Confirm the paper's dimensions meet heading 4809 requirements