Pressure-Sensitive Carbonless Receipt Paper from Germany
Pressure-sensitive carbonless receipt paper is carbonless paper rolls for point-of-sale receipt printers, with top sheet coated to transfer ink to duplicates below via pressure. It is a self-copy transfer paper of heading 48.16, as it is not of heading 48.09 (which excludes such products when not in rolls of certain widths) and is not excluded by Chapter 48 notes. It is common in commercial duplication.
Duty Rate — Germany → Canada
0%
Import Tips
• Verify the rolls are not of heading 48.09, which requires a width exceeding 36 cm
• Ensure the paper is not coated with plastics exceeding half the thickness, which would fall under Chapter 39
• Declare the end-use as receipt paper to support classification