Returned OCB Premium Rolling Papers
OCB Premium Rolling Papers are high-quality cigarette papers originally exported from the United States for distribution or manufacturing abroad, now being returned. Classified under HTS 9801.00.80.40 as previously exported U.S. goods provided for in heading 4813, these papers qualify for duty-free reimportation except for estimated drawback/internal-revenue tax per U.S. note provisions.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If not previously exported from U.S.
Standard classification for cigarette paper in rolls of uniform width not over 5 mm; 9801 requires proof of prior U.S. exportation.
If exported with benefit of drawback
Articles exported with drawback are excluded from 9801.00.80 per U.S. note 1(a) of subchapter.
If exported for repairs/alterations
Returned after warranty repairs uses 9802 structure; 9801.00.80.40 applies to unaltered returned goods.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Provide proof of prior U.S. exportation (export declarations, shipping documents) to qualify for 9801.00.80.40 treatment
• Calculate duty based on estimated drawback allowed on original export per U.S. note 2(a) to subchapter
• Ensure cigarette paper meets heading 4813 specifications; common pitfall is incorrect documentation of export history
Related Products under HTS 9801.00.80.40
Returned RAW Organic Hemp Rolling Papers
RAW Organic Hemp Rolling Papers are natural cigarette papers made with hemp fibers, originally exported from the U.S. for international markets and now returned due to overstock or redirection. Falls under HTS 9801.00.80.40 as U.S.-origin cigarette paper of heading 4813 being reimported, subject to drawback estimation.
Returned JOB Pre-Rolled Cone Papers
JOB Pre-Rolled Cone Papers are specialty cigarette papers formed into cones for easy rolling, originally U.S.-exported and returned. Qualifies under 9801.00.80.40 as returned U.S. cigarette paper provided for in heading 4813, with duty based on prior drawback allowances.
Returned Elements Bamboo Rolling Papers
Elements Bamboo Rolling Papers use rice and bamboo fibers, originally exported from U.S. and returned due to market changes. Meets HTS 9801.00.80.40 criteria as U.S.-origin cigarette paper of heading 4813 being reimported commercially.
Returned Rizla Silver Slim Rolling Papers
Rizla Silver Slim Rolling Papers are ultra-thin cigarette papers originally manufactured/exported from U.S. facilities and returned from foreign markets. Classified in HTS 9801.00.80.40 as previously exported cigarette paper of heading 4813, eligible for reimport duty relief.