Manifold Self-Copying Bookkeeping Paper from Japan
Manifold self-copying bookkeeping paper includes manifold paper with interleaved transfer sheets for ledger duplication in bookkeeping machines. It is a copying paper of heading 48.16, as it is not of heading 48.09 (which covers specific self-copy papers) and is not excluded by Chapter 48 notes. It is sheet-fed and used for accounting applications.
Duty Rate — Japan → Canada
0%
Import Tips
• Verify the paper is not coated with plastics exceeding half the thickness, which would fall under Chapter 39
• Ensure it is not printed with motifs that would move it to Chapter 49
• Keep packing lists and invoices ready for CBSA inspection