NCR Self-Copy Business Forms Paper from China
NCR self-copy business forms paper is No Carbon Required (NCR) paper used for multi-part business forms like invoices and receipts, featuring micro-encapsulated ink that transfers when pressure is applied. It falls under heading 48.16 as self-copy paper, not of heading 48.09, and is not excluded by Chapter 48 notes. It is commonly used in business applications.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the paper is not of heading 48.09, which requires specific dimensions and forms
• Ensure it is not coated with plastics exceeding half the thickness, which would fall under Chapter 39
• Keep technical specifications to support classification if CBSA audits