Stamp-Impressed Legal Paper from Japan
Pre-printed paper with official revenue stamps impressed for use in legal documents like contracts and deeds in jurisdictions requiring fiscal stamps. This paper bears integrated stamps with recognized face value for tax purposes. Falls under HTS 4907.00.00.00 as stamp-impressed paper.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide evidence of issuing authority and specific tax denominations printed on the paper
• Distinguish from blank security paper; must have visible impressed stamps with face values
• Comply with destination country regulations on importing fiscal document media