Chapter 48 — Paper and paperboard; articles of paper pulp, of paper or of paperboard

Nepal Customs Tariff 2026/27 import duty rates and 107 HS code lines for Paper and paperboard; articles of paper pulp, of paper or of 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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48.01 — Newsprint, in rolls or sheets

HS code	Description	Unit	General duty	SAARC duty
4801.00.00	Newsprint, in rolls or sheets.	kg	5%	5%

48.02 — Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheet, of any size , other than paper of Heading 48.01 or 48.03; hand-made paper and paperboard

HS code	Description	Unit	General duty	SAARC duty
4802.10.00	Hand-made paper and paperboard	kg	15%	15%
4802.20.00	Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard	kg	15%	15%
4802.40.00	Wallpaper base	kg	15%	15%
4802.54.00	Weighing less than 40g/m2	kg	15%	15%
4802.55.00	Weighing 40g/m2 or more but not more than 150 g/m2, in rolls	kg	15%	15%
4802.56.00	Weighing 40g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state	kg	15%	15%
4802.57.00	Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres — Other, weighing 40g/m2 or more but not more than 150 g/m2	kg	15%	15%
4802.58.00	Weighing more than 150g/m2	kg	15%	15%
4802.61.00	In rolls	kg	15%	15%
4802.62.00	In sheets with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state	kg	15%	15%
4802.69.00	Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi- mechanical process — Other	kg	15%	15%

48.03 — Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets

HS code	Description	Unit	General duty	SAARC duty
4803.00.00	Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets.	kg	15%	7.25%

48.04 — Uncoated kraft paper and paperboard, in rolls or sheets,other than that of Heading 48.02 or 48.03

HS code	Description	Unit	General duty	SAARC duty
4804.11.00	Unbleached	kg	15%	7.25%
4804.19.00	Kraftliner — Other	kg	15%	7.25%
4804.21.00	Unbleached	kg	15%	7.25%
4804.29.00	Sack kraft paper — Other	kg	15%	7.25%
4804.31.00	Unbleached	kg	15%	7.25%
4804.39.00	Other kraft paper and paperboard weighing 150g/m 2 or less — Other	kg	15%	7.25%
4804.41.00	Unbleached	kg	15%	7.25%
4804.42.00	Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process	kg	15%	7.25%
4804.49.00	Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225g/m2 — Other	kg	15%	7.25%
4804.51.00	Unbleached	kg	15%	7.25%
4804.52.00	Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood obtained by a chemical process	kg	15%	7.25%
4804.59.00	Other kraft paper and paperboard weighing 225g/m2 or more — Other	kg	15%	7.25%

48.05 — Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter

HS code	Description	Unit	General duty	SAARC duty
4805.11.00	Semi-chemical fluting paper	kg	15%	7.25%
4805.12.00	Straw fluting paper	kg	15%	7.25%
4805.19.00	Fluting paper — Other	kg	15%	7.25%
4805.24.00	Weighing 150 g/m2 or less	kg	15%	7.25%
4805.25.00	Weighing more than150 g/m2	kg	15%	7.25%
4805.30.00	Sulphite wrapping paper	kg	15%	7.25%
4805.40.00	Filter paper and paperboard	kg	15%	7.25%
4805.50.00	Felt paper and paperboard	kg	15%	7.25%
4805.91.00	Weighing 150 g/m2 or less	kg	15%	7.25%
4805.92.00	Weighing more than150 g/m2 but less than 225 g/m2	kg	15%	7.25%
4805.93.00	Weighing 225 g/m2 or more	kg	15%	7.25%

48.06 — Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets

HS code	Description	Unit	General duty	SAARC duty
4806.10.00	Vegetable parchment	kg	15%	7.25%
4806.20.00	Greaseproof papers	kg	15%	7.25%
4806.30.00	Tracing papers	kg	15%	7.25%
4806.40.00	Glassine and other glazed transparent or translucent papers	kg	15%	7.25%

48.07 — Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

HS code	Description	Unit	General duty	SAARC duty
4807.00.00	Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.	kg	15%	7.25%

48.08 — Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in Heading 48.03

HS code	Description	Unit	General duty	SAARC duty
4808.10.00	Corrugated paper and paperboard, whether or not perforated	kg	15%	7.25%
4808.40.00	Kraft paper, creped or crinkled, whether or not embossed or perforated	kg	15%	7.25%
4808.90.00	Other	kg	15%	7.25%

48.09 — Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

HS code	Description	Unit	General duty	SAARC duty
4809.20.00	Self-copy paper	kg	15%	7.25%
4809.90.00	Other	kg	15%	7.25%

48.10 — Paper and paperboard, coated on one or both sides with kaolin (China Clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including sguare) sheets, of any size

HS code	Description	Unit	General duty	SAARC duty
4810.13.00	In rolls	kg	20%	20%
4810.14.00	In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state	kg	20%	20%
4810.19.00	Paper and paperboard of a kind used for writing, printing other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres — Other	kg	20%	20%
4810.22.00	Light-weight coated peper	kg	20%	20%
4810.29.00	Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process — Other	kg	20%	20%
4810.31.00	Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150g/m2 or less	kg	20%	20%
4810.32.00	Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150g/m2	kg	20%	20%
4810.39.00	Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes — Other	kg	20%	20%
4810.92.00	Multi-ply	kg	20%	20%
4810.99.00	Other paper and paperboard — Other	kg	20%	20%

48.11 — Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size other than goods of the kind described in Heading 48.03, 48.09 or 48.10

HS code	Description	Unit	General duty	SAARC duty
4811.10.00	Tarred, bituminised or asphalted paper and paperboard	kg	20%	20%
4811.41.00	Self-adhesive	kg	20%	20%
4811.49.00	Gummed or adhesive paper and paperboard — Other	kg	20%	20%
4811.51.10	Aseptic packaging paper	kg	20%	20%
4811.51.90	Bleached, weighing more than 150 g/m2 — Other	kg	20%	20%
4811.59.10	Aseptic packaging paper	kg	20%	20%
4811.59.90	Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) — Other	kg	20%	20%
4811.60.00	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol	kg	20%	20%
4811.90.10	Marbled paper	kg	20%	20%
4811.90.90	Other paper, paperboard, cellulose wadding and webs of cellulose fibres — Other	kg	20%	20%

48.12 — Filter blocks, slabs and plates, of paper pulp

HS code	Description	Unit	General duty	SAARC duty
4812.00.00	Filter blocks, slabs and plates, of paper pulp.	kg	15%	7.25%

48.13 — Cigarette paper, whether or not cut to size or in the form of booklets or tubes

HS code	Description	Unit	General duty	SAARC duty
4813.10.00	In the form of booklets or tubes	kg	15%	7.25%
4813.20.00	In rolls of a width not exceeding 5 cm.	kg	15%	7.25%
4813.90.00	Other	kg	15%	7.25%

48.14 — Wallpaper and similar wall coverings; window transparencies of paper

HS code	Description	Unit	General duty	SAARC duty
4814.20.00	Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics	kg	20%	7.25%
4814.90.00	Other	kg	20%	7.25%

48.16 — Carbon-paper, self-copy paper and other copying or transfer papers (other than those of Heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes

HS code	Description	Unit	General duty	SAARC duty
4816.20.00	Self-copy paper	kg	15%	15%
4816.90.00	Other	kg	15%	15%

48.17 — Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery

HS code	Description	Unit	General duty	SAARC duty
4817.10.00	Envelopes	kg	20%	20%
4817.20.00	Letter cards, plain postcards and correspondence cards	kg	20%	20%
4817.30.00	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	kg	20%	20%

48.18 — Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres

HS code	Description	Unit	General duty	SAARC duty
4818.10.00	Toilet paper	kg	20%	20%
4818.20.00	Handkerchiefs, cleansing or facial tissues and towels	kg	20%	20%
4818.30.00	Tablecloths and serviettes	kg	20%	20%
4818.50.00	Articles of apparel and clothing accessories	kg	20%	20%
4818.90.00	Other	kg	20%	20%

48.19 — Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like

HS code	Description	Unit	General duty	SAARC duty
4819.10.10	Egg crate	kg	15%	15%
4819.10.90	Cartons, boxes and cases, of corrugated paper or paperboard — Other	kg	20%	20%
4819.20.00	Folding cartons, boxes and cases, of non-corrugated paper or paperboard	kg	20%	20%
4819.30.00	Sacks and bags, having base of a width of 40 cm. or more	kg	20%	20%
4819.40.00	Other sacks and bags, including cones	kg	20%	20%
4819.50.00	Other packing containers, including record sleeves	kg	20%	20%
4819.60.00	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	kg	20%	20%

48.20 — Registers, account books, Note books, order books, receipt books, letter pads, memoradum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved corbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

HS code	Description	Unit	General duty	SAARC duty
4820.10.00	Registers, account books, Note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	kg	30%	30%
4820.20.00	Exercise books	kg	20%	20%
4820.30.00	Binders (other than book covers), folders and file covers	kg	30%	30%
4820.40.00	Manifold business forms and interleaved carbon sets	kg	30%	30%
4820.50.00	Albums for samples or for collections	kg	30%	30%
4820.90.00	Other	kg	30%	30%

48.21 — Paper or paperboard labels of all kinds, whether or not printed

HS code	Description	Unit	General duty	SAARC duty
4821.10.00	Printed	kg	20%	20%
4821.90.00	Other	kg	20%	20%

48.22 — Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

HS code	Description	Unit	General duty	SAARC duty
4822.10.00	Of a kind used for winding textile yarn	kg	15%	7.25%
4822.90.00	Other	kg	15%	7.25%

48.23 — Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres

HS code	Description	Unit	General duty	SAARC duty
4823.20.10	Tea bag filter paper	kg	10%	6%
4823.20.90	Filter paper and paperboard — Other	kg	15%	7.25%
4823.40.10	Cardiograph, ultrasonography, spirometre, encephalograph and fetal monitoring papers	kg	10%	6%
4823.40.90	Rolls, sheets and dials, printed for self- recording apparatus — Other	kg	15%	7.25%
4823.61.00	Of bamboo	kg	20%	7.25%
4823.69.00	Trays, dishes, plates, cups and the like, of paper or paperboard — Other	kg	20%	7.25%
4823.70.00	Moulded or pressed articles of paper pulp	kg	20%	7.25%
4823.90.00	Other	kg	20%	7.25%

Chapter 48 legal notes

Notes. 1.- For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m2). 2.- This Chapter does not cover : (a) Articles of Chapter 30; (b) Stamping foils of heading 32.12; (c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05); (e) Sensitised paper or paperboard of headings 37.01 to 37.04; (f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22); (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39); (h) Articles of heading 42.02 (for example, travel goods); (ij) Articles of Chapter 46 (manufactures of plaiting material); (k) Paper yarn or textile articles of paper yarn (Section XI); (l) Articles of Chapter 64 or Chapter 65; (m) Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); (n) Metal foil backed with paper or paperboard (generally Section XIV or XV); (o) Articles of heading 92.09; (p) Articles of Chapter 95 (for example, toys, games, sports requisites); or (q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners). 3.- Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. 4.- In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper : (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state. 5.- For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria : (A) For paper or paperboard weighing not more than 150 g/m2: (a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and 1. weighing not more than 80 g/m2, or 2. coloured throughout the mass; or (b) containing more than 8 % ash, and 1. weighing not more than 80 g/m2, or 2. coloured throughout the mass; or (c) containing more than 3 % ash and having a brightness of 60 % or more; or (d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 % , and a burst index equal to or less than 2.5 kPa m2/g; or (e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa m2/g. (B) For paper or paperboard weighing more than 150 g/m2: (a) coloured throughout the mass; or (b) having a brightness of 60 % or more, and 1. a caliper of 225 micrometres (microns) or less, or 2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3 %; or (c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content more than 8 %. Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 6.- In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7.- Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature. 8.- Headings 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres : (a) in strips or rolls of a width exceeding 36 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. 9.- For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to : (a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration : (i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23. 10.- Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 11.- Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. 12.- Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. Subheading Notes. 1.- For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight g/m2 Minimum Mullen bursting strength kPa 115 393 125 417 200 637 300 824 400 961 2.- For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications : a) Having a Mullen burst index of not less than 3.7 kPa m2/g and a stretch factor of more than 4.5 % in the cross direction and of more than 2 % in the machine direction. b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight : Weight g/m2 Minimum tear mN Minimum tensile kN/m Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 60 700 1,510 1.9 6 70 830 1,790 2.3 7.2 80 965 2,070 2.8 8.3 100 1,230 2,635 3.7 10.6 115 1,425 3,060 4.4 12.3 3.- For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50 % relative humidity, at 23 °C. 4.- Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a cmT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50 % relative humidity, at 23 °C. 5.- Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa m2/g. 6.- For the purposes of subheading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1.47 kPa m2/g. 7.- For the purposes of subheading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

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