Chapter 47 — Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Nepal Customs Tariff 2026/27 import duty rates and 21 HS code lines for Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard (Section X — Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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47.01 — Mechanical wood pulp

HS code	Description	Unit	General duty	SAARC duty
4701.00.00	Mechanical wood pulp.	kg	5%	5%

47.02 — Chemical wood pulp, dissolving grades

HS code	Description	Unit	General duty	SAARC duty
4702.00.00	Chemical wood pulp, dissolving grades.	kg	5%	5%

47.03 — Chemical wood pulp, soda or sulphate, other than dissolving grades

HS code	Description	Unit	General duty	SAARC duty
4703.11.00	Coniferous	kg	5%	5%
4703.19.00	Non-coniferous	kg	5%	5%
4703.21.00	Coniferous	kg	5%	5%
4703.29.00	Non-coniferous	kg	5%	5%

47.04 — Chemical wood pulp, sulphite, other than dissolving grades

HS code	Description	Unit	General duty	SAARC duty
4704.11.00	Coniferous	kg	5%	5%
4704.19.00	Non-coniferous	kg	5%	5%
4704.21.00	Coniferous	kg	5%	5%
4704.29.00	Non-coniferous	kg	5%	5%

47.05 — Wood pulp obtained by a combination of mechanical and chemical pulping processes

HS code	Description	Unit	General duty	SAARC duty
4705.00.00	Wood pulp obtained by a combination of mechanical and chemical pulping processes.	kg	5%	5%

47.06 — Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material

HS code	Description	Unit	General duty	SAARC duty
4706.10.00	Cotton linters pulp	kg	5%	5%
4706.20.00	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard	kg	5%	5%
4706.30.00	Other, of bamboo	kg	5%	5%
4706.91.00	Mechanical	kg	5%	5%
4706.92.00	Chemical	kg	5%	5%
4706.93.00	Obtained by a combination of mechanical and chemical processes	kg	5%	5%

47.07 — Recovered (waste and scrap) paper or paperboard

HS code	Description	Unit	General duty	SAARC duty
4707.10.00	Unbleached kraft paper or paperboard or corrugated paper or paperboard	kg	10%	6%
4707.20.00	Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	kg	10%	6%
4707.30.00	Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)	kg	10%	6%
4707.90.00	Other, including unsorted waste and scrap	kg	10%	6%

Chapter 47 legal notes

Note. 1.- For the purposes of heading 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.

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