Every paper cone that crosses an international border travels under a specific customs classification. That classification determines your import duty rate, your GSP eligibility, your L/C documentation requirements, and — in countries with anti-dumping measures — whether your shipment sails through customs or sits in a bonded warehouse for three weeks.
The classification for paper cones used in yarn winding and textile processing is HSN code 48221000, also written as HS code 4822.10.00 in some country systems.
This guide explains what the code covers, what it excludes, and exactly what duty rates apply in the 12 most important textile import markets in the world as of 2026.
What Is HSN Code 48221000?
HSN stands for Harmonised System of Nomenclature — a globally standardised six-digit product classification framework developed by the World Customs Organisation and adopted by 212 countries and territories. Most countries extend it to eight or ten digits for national tariff specificity.
The full classification hierarchy for paper cones is:
Chapter 48 — Paper and paperboard; articles of paper pulp, paper or paperboard
Heading 4822 — Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened)
Subheading 48221000 — Of a kind used for winding textile yarn
This is the exact subheading that covers auto-machine paper cones, yarn winding cones, TFO cones, and ring-frame bobbins made from paper or paperboard. It is the correct code for the Alishan 5°57′ and Glass 4°20′ cones manufactured by Aziz Packaging Limited.
What it does not cover: plastic yarn carriers (classified under Chapter 39), wooden bobbins (Chapter 44), or paper cores used in industrial roll applications outside textile yarn winding (classified under 4822.90).
Why Getting the Code Right Matters
Using the wrong HSN code on your import documentation is not a paperwork technicality. It has direct commercial and legal consequences.
If you declare paper cones under a broader code — for example 4811 (coated paper) or 4819 (cartons and boxes) — customs will assess duty based on that code's rate, which may be higher or lower than 48221000. In either case, misclassification creates a compliance liability that can trigger penalties, delayed clearance, or retroactive duty assessments on prior shipments.
If your L/C specifies HSN 48221000 and your supplier's invoice declares a different code, the documentary discrepancy can trigger an L/C rejection, freezing payment until corrected.
If you are claiming a GSP (Generalised System of Preferences) preferential duty rate for Bangladesh-origin goods, the GSP certificate of origin must reference the same HS code as the commercial invoice and packing list. A mismatch voids the GSP claim and you pay the standard (MFN) duty rate instead.
The bottom line: confirm HSN 48221000 appears on every document before you sign the LC.
Import Duty Rates by Country (2026)
All rates below are the MFN (Most Favoured Nation) standard rate applicable to imports from countries without a preferential trade agreement. Bangladesh-specific GSP rates — where applicable — are noted separately. Rates are sourced from publicly available national tariff schedules and WTO tariff databases. Always verify with your customs broker before committing to a landed-cost calculation, as rates are subject to annual review.
India
MFN duty rate: 10% basic customs duty plus 5% IGST (Integrated Goods and Services Tax). Effective total duty burden including social welfare surcharge: approximately 16-17%.
Bangladesh GSP rate: India does not offer GSP to Bangladesh specifically — South Asian trade is governed by SAFTA (South Asian Free Trade Area), under which Bangladesh exports to India at concessional rates. The SAFTA rate for HS 4822.10 is typically 0-5% for LDC members — Bangladesh qualifies as an LDC. Confirm with your Indian customs broker before relying on this.
Key note: India is both a major importer and the world's largest exporter of paper cones (HS 48221000) with over 27,000 export shipments per year per Volza trade data. Indian mills sourcing from Bangladesh are typically doing so for price or supply-chain diversification reasons, not duty arbitrage.
Vietnam
MFN duty rate: 20% under the standard schedule.
ASEAN-India FTA / VKFTA preference: Vietnam has bilateral or ASEAN-bloc FTAs with India and South Korea but not Bangladesh specifically. Bangladesh goods enter Vietnam at MFN rates unless covered by a specific bilateral arrangement.
GSP benefit: Vietnam no longer grants GSP to imports from Bangladesh as Vietnam itself graduated from LDC status in 2024. Standard MFN applies.
Key note: Vietnam is the world's second-largest paper cone import market by shipment volume (approximately 20% of global imports per Volza). Vietnamese spinning mills — particularly large operations like Texhong and Vinatex-affiliated units — are active importers. The 20% MFN duty makes locally sourced Vietnamese cones or ASEAN-origin cones more competitive unless FOB price differentials are significant.
Turkey
MFN duty rate: 0% under Turkey's tariff schedule for HS 4822.10.00 — Turkey has eliminated tariffs on this category to support its textile machinery sector.
Bangladesh GSP rate: Turkey's Generalised System of Preferences covers Bangladesh as an LDC. However, since the MFN rate is already 0%, GSP provides no additional duty benefit.
Key note: Turkey's zero MFN tariff makes it one of the most accessible import markets for paper cones in the world. Turkish spinning clusters in Kahramanmaraş, Bursa, Denizli, and Gaziantep collectively represent a large potential import market. The 6 impressions Aziz Packaging already receives from Turkey in Google Search Console confirm active search interest.
Egypt
MFN duty rate: 5% under Egypt's tariff schedule.
Bangladesh GSP rate: Egypt operates a GSP scheme for LDCs. Bangladesh qualifies, and the preferential rate for paper cones may be 0% — confirm with the Egyptian Tax Authority or your customs agent.
Key note: Egypt has Africa's largest spinning industry, centred in Cairo, Alexandria, and the Delta region. The combination of a low MFN rate and potential GSP preference makes it a commercially attractive import corridor for Bangladesh-origin cones.
Pakistan
MFN duty rate: 20% under Pakistan's tariff schedule.
Bangladesh preference: Pakistan and Bangladesh are both SAARC members but bilateral trade in this category does not benefit from meaningful tariff concession under SAFTA due to Pakistan's sensitive list.
Key note: Pakistan has a large domestic paper cone manufacturing industry (Mandahar Mills, Hafeez Packages, Macca Paper Cones). Imports from Bangladesh primarily occur when domestic supply is constrained or for specification types not locally produced.
Bangladesh (domestic)
Bangladesh is primarily a paper cone importer, not exporter, at the domestic level — sourcing from India, Pakistan, and China to supply its spinning mills. The import duty for paper cones entering Bangladesh under HSN 4822.10 is:
Customs duty: 10% Regulatory duty: 3% Value added tax (VAT): 15% Advance income tax (AIT): 5%
Effective duty burden on imports into Bangladesh: approximately 33-38% on CIF value. This creates a meaningful cost advantage for domestic Bangladesh manufacturers like Aziz Packaging over imported paper cones, which is an important consideration for domestic spinning mills evaluating their supply chain.
Indonesia
MFN duty rate: 5% for HS 4822.10.
Bangladesh GSP rate: Indonesia extended GSP to LDC countries including Bangladesh. The preferential rate for HS 4822 under the Indonesian GSP scheme may be 0% — verify with the Indonesian Directorate General of Customs.
United States
MFN duty rate: 0% under HTS code 4822.10.00.00. The United States applies zero tariff to paper cones for textile yarn winding under the MFN schedule.
Bangladesh GSP rate: Bangladesh was included in the US GSP program historically, though US GSP has been subject to Congressional renewal cycles. Since the MFN rate is 0%, GSP provides no additional benefit even when active.
Key note: The US is the world's largest paper cone import market by shipment volume (approximately 29% of global imports per Volza trade data). The zero tariff makes it a pure landed-cost competition based on FOB price plus ocean freight — Bangladesh's FOB competitiveness is therefore directly relevant to the US market without a duty barrier.
United Kingdom
MFN duty rate: 0% under the UK Global Tariff for commodity code 4822100000 post-Brexit.
Bangladesh preference: Bangladesh qualifies for the UK's DCTS (Developing Countries Trading Scheme), which replaced the EU GSP scheme post-Brexit. LDC status gives Bangladesh duty-free, quota-free access. Since MFN is already 0%, no additional preference applies.
Germany (and EU broadly)
MFN duty rate: 3.7% under EU Combined Nomenclature code 48221000 (CN 4822 10 00 00).
Bangladesh GSP rate: Bangladesh qualifies for the EU's EBA (Everything But Arms) scheme under the EU GSP Regulation. The preferential rate for paper cones under EBA is 0%. This means Bangladesh-origin paper cones enter the EU duty-free versus 3.7% for Indian, Chinese, or Pakistani origin goods — a genuine competitive advantage.
Key note: Germany, Italy, and the Netherlands are the EU's largest spinning mill equipment operators and paper cone importers. The 3.7-point duty advantage for Bangladesh-origin goods is commercially significant for buyers in these markets comparing Bangladesh vs India quotations.
UAE (and GCC broadly)
MFN duty rate: 5% under the GCC Common External Tariff.
Bangladesh preference: No bilateral FTA exists between Bangladesh and the GCC. Standard MFN applies.
Key note: The UAE — particularly Jebel Ali Free Zone — functions as a major transhipment and re-export hub for paper cones into East Africa and South Asia. Importers in JAFZA may re-export under free-zone regulations, making the effective duty calculation more complex.
Brazil
MFN duty rate: 12% under Brazil's TIPI (Tabela de Incidência do Imposto sobre Produtos Industrializados), code 4822.10.00.
Bangladesh preference: Brazil's SGP (Sistema Geral de Preferências) covers Bangladesh as an LDC. The preferential rate for HS 4822 may be significantly reduced. Confirm with Receita Federal (Brazilian Customs) before claiming preference.
The Bangladesh Structural Advantage: EBA and GSP
The single most important tariff fact for international buyers evaluating Bangladesh-origin paper cones is this: Bangladesh exports enter the European Union at 0% duty under the EBA scheme, versus 3.7% for Indian-origin, Chinese-origin, or Pakistani-origin equivalents.
For a buyer importing 2 million paper cones per year into Germany at a CIF value of, say, USD 80,000:
At 3.7% MFN: import duty = USD 2,960 per year. At 0% EBA (Bangladesh origin): import duty = USD 0.
That is nearly USD 3,000 in annual duty saving — before factoring in any FOB price differential. For buyers in the EU, Canada, Japan, or Australia operating under similar preferential schemes, Bangladesh-origin paper cones carry a structural cost advantage that is completely independent of the manufacturer's FOB price.
Documentation Checklist for HSN 48221000 Shipments
Before your Bangladesh paper cone shipment leaves Chittagong port, ensure you have:
- Commercial invoice declaring HSN 48221000 with per-piece and per-carton breakdown
- Packing list with carton count, pieces per carton, gross weight, and CBM
- Certificate of Origin (Form A for GSP, or Generalised Certificate of Origin for non-GSP markets)
- Bill of Lading (ocean) or Airway Bill (if air freight is used)
- Export declaration from Bangladesh NBR (National Board of Revenue)
- Pre-shipment inspection certificate (if required by buyer or L/C)
- Country-specific import permit if required (rare for this HS code)
Frequently Asked Questions
Is HSN 48221000 the same as HS code 4822.10? Yes. The first six digits (482210) are globally standardised under the World Customs Organisation Harmonised System. The additional digits (00 at the end, making 48221000) are country-specific extensions. Your supplier's invoice should show 48221000; your own country's customs system may extend this further to 8 or 10 digits — for example, HTS 4822.10.00.00 in the United States.
Does the duty rate change if I import paper cones in a container with other goods? Each commodity in the container is classified and dutiable independently. Mixing paper cones with other goods does not change the duty rate for the cones — they are assessed on their CIF value at the applicable rate for HSN 48221000.
How do I claim the Bangladesh GSP or EBA preferential rate? Request a Form A (Certificate of Origin under GSP) or EUR.1 movement certificate (for EU EBA) from your Bangladesh supplier at the time of shipment. The certificate must be issued by Bangladesh's Export Promotion Bureau or a designated authority. Your customs broker files the certificate with the import declaration to claim the preferential rate.
Can I verify a supplier's export history under HSN 48221000? Yes. Trade intelligence platforms such as Volza, Panjiva, Zauba, and Seair publish documented export shipment records by HS code, country of origin, and exporter name. Searching "48221000 Bangladesh" on Volza will show documented export records for Bangladesh-based paper cone manufacturers.
For all export shipments from Aziz Packaging Limited, HSN 48221000 is declared on the commercial invoice, packing list, and Certificate of Origin as standard. We provide full documentation support for GSP and EBA certificate issuance on request.
[Request a Proforma Invoice with HSN 48221000 Declaration →] [Read: Sourcing Paper Cones from Bangladesh — FOB, MOQ, Lead Times Explained →]
