Notes:
For the purposes of heading No. 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20°C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
| Heading No. | Sub-heading No. | Description of article | Rate of duty | |
| Standard | Preferential Areas |
|||
| (1) | (2) | (3) | (4) | (5) |
| 47.01 | 4701.00 | Mechanical wood pulp | 5% | |
| 47.02 | 4702.00 | Chemical wood pulp, dissolving grades | 5% | |
| 47.03 | Chemical wood pulp, soda or sulphate, other than dissolving grades | |||
| - Unbleached: | ||||
| 4703.11 | -- Coniferous | 5% | ||
| 4703.19 | -- Non-coniferous | 5% | ||
| - Semi-bleached or bleached : | ||||
| 4703.21 | -- Coniferous | 5% | ||
| 4703.29 | -- Non-coniferous | 5% | ||
| 47.04 | Chemical wood pulp, sulphite, other than dissolving grades | |||
| - Unbleached: | ||||
| 4704.11 | -- Coniferous | 5% | ||
| 4704.19 | -- Non-coniferous | 5% | ||
| - Semi-bleached or bleached : | ||||
| 4704.21 | -- Coniferous | 5% | ||
| 4704.29 | -- Non-coniferous | 5% | ||
| 47.05 | 4705.00 | Semi-chemical wood pulp | 5% | |
| 47.06 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | |||
| 4706.10 | - Cotton linters pulp | 5% | ||
| 4706.20 | - Pulps of fibres derived from recovered (waste and scrap) paper or paper board | 5% | ||
| - Other : | ||||
| 4706.91 | -- Mechanical | 5% | ||
| 4706.92 | -- Chemical | 5% | ||
| 4706.93 | -- Semi-chemical | 5% | ||
| 47.07 | Recovered (waste and scrap) paper or paperboard | |||
| 4707.10 | - Unbleached kraft paper or paperboard or corrugated paper or paperboard | 15% | ||
| 4707.20 | - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | 15% | ||
| 4707.30 | - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 15% | ||
| 4707.90 | - Other, including unsorted waste and scrap | 15% | ||

