RESTRICTED GENERAL AGREEMENT ON 7(S^^'2 TARIFFS AND TRADE Limited Distribution

Multilateral Trade Negotiations Group "Sector Approach"

POSSIBLE SECTORS OF INTEREST TO DEVELOPING COUNTRIES

Note by the Secretarial:

Addendum

Pulpwood, Particles and Chips, Wood and and Paper Products

1. The Group "Sector Approach" at its meeting on 3-7 November 1975 agreed that the secretariat should undertake-, in the light of various suggestions made by delegations, to improve the data relating to possible sectors of interest to developing countries so as, inter alia, to provide profiles on the total level of protection to be found in importing countries with respect to certain specific sectors (MTN/3EC/3, paragraph 9). This note, in addition to providing information on profiles of tariff protection and certain available material concerning effective protection in the pulp and paper products sector, also includes more detailed information on the structures of tariffs in the main importing countries and on non-tariff measures than is provided in the original document (MTN/SEC/ty/2). As was indicated in the note on wood and wood products (HTN/iiEC/w/2/iidd.l), there arc also certain difficulties in directly relating data on trade flows in respect of pulp and paper products in the aggregated forms in which they are available, to particular rates of duty, or in satisfactorily explaining trade flows in terms of the incidence of tariff rate structures and of relevant non- tariff measures.

The trade of developing countries

2. For information on production and trade in this sector, delegations are invited to refer to the material contained in MTN/SSC/w/2, especially pages 98-100 and .annex 1, Tables 1-4 of the section dealing with pulp and paper products. It may be noted from this document that the share of developing countries in the value of world trade in a number of items falling within the sector rose during the period 1962-1972. More recent figures indicate that production and consumption of pulp and paper products in industrial countries rose substantially during 1973. Developing countries' exports of certain items also recorded a significant increase in 1973* For example, their exports of pulp and were valued at $235 million in 1973» compared with MTN/SEC/w/2/Add.2 Page 2

$151 million in 1972 and their exports of other paper and paperboard increased in value from $69 million in 1972 tc $123 million in 1973.

Recent developments and prospects

3. Slower growth in production and consumption during the first half of 1974 was followed by a marked reversal in trends which occurred in the second half of that year, largely as a result of the recession in general economic activity in industrial countries. The doimturn in general economic conditions affected certain categories of products more evidently than others. Thus, production, demand and prices of and board, wrapping paper and board, and waste paper were seriously affected. In 1974» production of woodpulp in OEGD countries, in contrast, exceeded output in 1973 (99 million tons in 1974 compared with 97 million tons in 1973), while the production of paper and board remained more or less the same as in 1973. The fall in the demand for paper and board was significant in the United States and Japan which are the leading world producing countries. In these two countries, in particular, stock levels rose sharply, particularly in the case of stocks at pulp mills. Developments in prices during 1974 and in early 1975 were as differentiated as were those in production and demand. Prices of pulp paper and board increased substantially in 1974> with this trend continuing into 1975. Prices of paper and board for export rose by some 50 to 60 per cent on average during 1974» On. the other hand, prices of waste paper fell particularly sharply after the collapse in demand for this product which occurred during the second half of 1974»

4. The developments in demand, consumption and prices noted above are not • expected to invalidate longer-term forecasts relating to the sector which have been made by a number of specialized agencies. In particular, it has been fore­ cast that there will be a scarcity of paper pulp by the beginning of the 1980's, a product in which a number of developing countries have a significant export interest.

Tariff profiles by stages of processing

5. The Annex contains a compilation of m.f.n. and preferential duty rates, and of information on certain non-tariff measures identified in the GATT inventory, applied to imports of pulp and paper products in eleven major markets. Provisional

The information in this section is based on The , 1974-1975. OËCD, Paris 1976. This publication may be consulted for further details on trends and prospects in production, consumption and trade in pulp and paper products. MTN/SEC/w/2/£dd.2 Page 3

or temporary rates are also indicated. Individual tariff rates are underlined where imports of the item into the market concerned were in excess of $1 million in 1971. Table 1 below provides profiles of protection in respect of the following aggregated product categories: paper pulp and paper waste (/+7.01-02) ; paper and paperboard (48.01-09) : printed matter (4.9.01-11); manufactured articles (48.10-11; 48.13-21). Duty rates are m.f.n. rates in force generally as of 1 January 1973 ^nd import values used are those for 1971. For each country and each product category, figures in the first column ("NB.L") show the percen­ tage of tariff lines falling within the various ranges of duty indicated. The second column ("IMP'D shows the percentage of the country's imports in the product category which are subject to the relevant duty ranges.

6. Tariff averages as related to the different stages of processing are shown in Table 2 below.2 The rates shown in this T?ble are post-Kennedy Round m.f.n. rates in national tariffs (excluding temporary suspensions and fiscal duties), * with specific, mixed or combined rates expressed as ad valorem equivalents using import unit values in respect of m.f.n. trade in 1970 and 1971. Since the relevant m.f.n. tariff rates in force on 1 January 1973 may be expected to be broadly similar to the post-Kennedy Round rates used in the study, the pattern of unweighted average rates as at 1 January 1973 should remain generally unchanged.

7. From Table 2 it may be noted that, in all markets shown, average rates of duty are lowest on "raw materials" comprising the category "paper pulp and paper waste". The highest average rates of duty apply to items represented in the product ^roup ''manufactured articles", which includes imports at their most advanced stage of processing, .average rates of duty on "paper and paperboard" exceed those on "printed matter" in virtually all markets.

«p

Basic Documentation for the Tariff Study, Tariffs and Trade Profiles by Industrial Product Categories. GATT, Geneva, May 1974 2 Basic Documentation for the Tariff Study, Summary by Industrial Product Categories. GATT, Geneva, March 1974 S 3C oq se * w" *~ w Table 1 o Paper and PaDer Products Tariffs and Trade Profiles by Industrial Product Categories PaDer DUID and DaDer waste All items I a- N. 11 TARIFFS u. S. CANADA JAPAN E.C AUSTRIA FINLAND NORWAY SWEDEN SWIT7ERL. AUSTRALIA M Pr«qu»nci«l NB.L IMP. NBL. IMP. 1NB. L M-.l IMP. NB.L IMP. NB.L IMP. NB.L IMP. NB.L IMP. NB.L IMP. NB.L IMP. NB.L IMP. 1MB. L IMP. Z. IMP. FREC/EXEMPT 76.4 66.4 10C ICO 100 100 28.6 S.9 77.8 44.3 44.4 BB.S 100 100 100 100 100 1 00 0.0 0.0 66.7 1 00 100 100 0.1- 5.0 15.7 33.5 o.o 0.0 0.0 0.0 71.4 ' 94.1 22.2 55.7 33.4 11.5 0.0 0.0 0.0 0.0 0.0 0.0 7^.0 65.0 0.0 0.0 0. 0 0.0 £.1- 10.0 3.9 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 22.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 25.0 35.0 0.0 0.0 0. 0 0.0 10.1- 19.0 C.O 0.0 0.0 C.O 0.0 o.o o.o o..o o. o 0.0 0.0 o.o 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 15.1- 20.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 16.6 0.0 0.0 0.0 20.1- 25.0 0.0 0.0 o.c 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 CVEft 25.0 1.0 0.0 C.O 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 16.7 0.0 0. 0 o.o PaDer and DaDerboard FPEE/EXÉMPT ICI £2.7 10. 3 91.1 46.8 25.0 0.0 0.0 5.9 1.9 11.1 0.0 12.8 9.0 1.6 0.0 3.4 0.2 0.0 0.0 39.0 24.9 15.7 32.5 0.1- 5.0 31.1 6.1 32.9 6.5 2.4 0.7 19.2 0.5 11.7 0.4 4.5 0. 1 61.7 41.3 88.6 99.8 96.6 99.8 15.8 1.2 11.8 31.5 1. 0 0. 2 5.1- 10.0 24.1 6.6 53.4 2.4 6.3 4.5 57.7 89.0 23.6 12.9 13.3 1.3 25.5 49.7 9.8 0.2 0.0 0.0 36.8 43.9 11.9 2.0 15. 7 59.2 10.1- 15.0 12.5 22.9 2.0 0.0 31.0 67.9 19.3 9.5 58.8 84.8 44.4 80.5 0.0 0.0 0.0 0.0 0.0 0.0 39.5 54.8 6.8 3.2 1.9 0. 0 15.1- 20.0 4.4 0.1 1.4 C.C 9.S 1.9 3.8 1.0 0.0 0.0 11.1 11.6 0.0 0.0 0.0 0.0 0.0 0.0 7.9 0.1 3.4 1.3 8. 8 0.9 20.1- 25.0 2.C 0.5 0. 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 15.6 6.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5.1 1 1.9 7.9 0.9 OVER 25.0 9.2 1.1 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 22.0 25.2 49. 0 6.3

Printed matter

FREE/EXEMPT EC.4 61.6 50.0 e6.7 59.0 71.3 66.7 95.8 50.0 80. 1 37.5 74.1 77.8 89.0 63.2 64.9 87.5 98.9 57.9 70.5 48.5 95.0 52.0 95.5 0.1- 5.0 7.é 1.'. 26.7 7.5 0.0 0.0 0.0 0.0 6.3 0.1 0.0 0.0 5.5 0.3 5.2 0.8 12.5 1.1 10.5 1.5 0.0 0.0 0. 0 0.0 S.t- 10.0 1S.S 10.2 23.3 s.a i3.i 15.2 33.3 4.2 31.2 16.3 20.8 15.3 0.0 0.0 21.1 33.4 0.0 0.0 ?6.3 27.7 6.0 1.3 0. 0 0.0 10.1- 15.0 ;.< o.6 0.0 0.0 0.0 0.0 0.0 0.0 12.5 3.5 33.4 9.1 16.7 10.7 10.5 0.9 0.0 0.0 5.3 0.3 0.0 0.0 4.0 1.8 15.1- 20.0 s.a 2.7 0.0 0.0 23.0 7.1 0.0 0.0 0. 0 0.0 8.3 1.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0. 0 0.0 20.1- 25.0 1.0 2.4 0.0 0.0 4.9 6.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 CVEP 25.0 e.« 0.6 O.O O.O 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0>0 0.0 0.0 0.0 0.0 0.0 45.5 3.7 44.0 2.7 Pulp flfld. Pflper

FCEE/EXEMPT 9.6 2.6 C.C 0.0 19.6 2.5 4.2 2.7 0.0 C.O 0.0 0.0 6.1 17.9 4.3 2.0 0.0 0.0 0.0 0.0 43.8 24.9 7.1 32.8 0.1- 5.0 23.6 13.5 23.1 27.6 0.0 0.0 16.6 22.5 0.0 0.0 0.0 0.0 15.1 20.7 57.4 78.2 100 100 7.7 1.1 2.0 0.6 0.0 0.0 5.1- 10.0 25.4 34.6 72.3 72.1 5.9 2.4 70.9 58.8 23.1 ie.4 15.0 3.7 9.1 1.5 10.6 9.7 0.0 0.0 50.0 76.9 8.4 7.S 7.2 0.0 10.1- 15.0 2C.3 re.6 3.1 0.3 43.1 29.0 8.3 16.0 76.9 81.6 5.0 0.0 69.7 59.9 17.1 8.8 0.0 0.0 38.5 19.9' ?.1 0.7 3.6 0.7 15.1- 20.0 8.2 16.3 1.Ï 0.0 31.4 66.1 0.0 0.0 0.0 0.0 40.0 43.0 0.0 0.0 6.3 1.3 0.0 0.0 0.0 0.0 2.0 1.0 10.7 4.2 20.1- 25.0 2.0 0.1 0.0 0.0 0.0 C.O 0.0 0.0 0.0 0.0 35.0 50.5 0.0 0.0 0.0 0.0 0.0 0.0 3.8 0.1 0.0 O.O 0.0 0.0 CVER 25.0 1C.9 4.3 0.0 C.O 0.0 0.0 0.0 0.0 0.0 0.0 5.0 2.8 0.0 0.0 4.3 0.0 0.0 0.0 0.0 0.0 41.7 65.3 71.4 62.3 Souroet Basic Documentation for the Tariff Study, Tariffs and Trade Profiles by Industrial Product Categories. GATT, Geneva, May 1974. Tabic 2

Pulp and Paper Products' Tariff Profiles by Industrial Product Categories

(Post-Kcrne^y Round m.f.n. duty rates ad valorem) All items 11 ' rt- US .Canada Japan EEC Austria 'Finland Norway Sweden Svitz- ,Austr- New 1 81*2.1 IS- , erland alia • Zealand

Pulp, paper and paper- 7.1 5.1 8.3 6.9 7.2 12.2 5.5 3.7 2.4 7.6 18.8 25.8 board (nil items)

Paper pulp and paper 1.1 O.o' 0.0 3.6 : 0.5' 2.9 0.0 0.0 2.9 11.3 0.0 waste

Paper and paperboard 7.9 5.i\ 7.0 9.2 \ 9.7 .13.1 5.3 2.1 2.4 9.5 11.4 25.7

Printed matter 4.6 2.4 6.8 2.5 i 4.2 ' 8.4 2.4 3.4 0.5 3.2 27.3 20.4 i Pulp and paper manu­ 10.3 7.0 12.6 7.6 ' 12.2 .18.9 10.2 7.7 3.8 9.6 23.1 I 19.8 factured articles

\ nweighted tariff averages.

03 0

a. MTN/SEC/W/2Add.2 Page 6

Estimates of effective protection

8. In a note on "Effective protection on products of interest to developing countries" (MTN/TAR/1J/12), it was suggested that the measurement of effective protection had a number of conceptual limitations and involved technical difficulties when applied to empirical data. The estimates in Table 3 below of effective tariffs on pulp and paper products and of protection of certain processing industries in this sector in a number of markets may be viewed in the light of these observations. tfTN/SEC/w/2/Add.2 Page 7 Table '1

Pi>nt-Kennedy Ro'-ncî...Koinlnr.1 Tarif fa and Estimates of Effective Protoctlon on Selected >roducir. p':d OL" l-.rotcclJ.on pT Processing Industries

In p'-rcentnrc ad, valorem

US EEC Japan Canada Sweden Nom. Eff. Norn. Eff. Horn. Eff. Nom. Eff. Horn. Eff.

V/ood pulp" 0.0 -1.1 3.3 5.0 5.0 7.5 - - 0.0 -0.5 ?/ Pulp mills A 0.0 -2.7 1.1 -1.5 5.0 8.4- 0.0 -4.2 - - B 0.0 -3.8 1.3 -1.0 4.2 5.1 0.0 -5.0 - -

Paper and paper 2.5 5.0 6.1 13.0 7.7 17.2 - 1.0 2.0 articles 1/ 2/ A 3.0 4.5 10.8 24.7 8.2 15.1 10.2 23.0 - - Paper mills B 5.6 10.4- 10.3 22.5- 9.1 17.1 9.4 20.3 - -

Bags, except textile bags 2/ A 13.5 48.8 10.0 H.3 15.0 4-2.1 16.9 43.9 B 13.1 38.3 10.0 15.5 15.0 39.3 15.8 41.8 - -

Converted paper ? / products, n. e.s. A 7.8 H.3 12.0 17.1 6.9 8.3 12.3 17.5 B 8.1 13.0 11.6 16.9 7.6 9.0 12.1 18.5 - - 1/rBel a Balassa: "The Effects of the Kennedy Round on the exports of processed goods from developing countries", UNCTAD, TD/69, February 1968, Appendix Table 1. ^9 2/ US International Trade Commission, Frot"ction in major trading countries, Washington, 1975, Tables 8 and 10. Effective Tariff Rates derived from GATT Nominal Tariff Avorages. A: using import weighted nominal tariff averages; B: using unweighted nominal tariff averages. krH/SEC/W/2/Add.2 Page 8

MFN and rroforcntinl Tariff Rates and Hon-Tariff Measures Pu3 T) and P&.rv5r Products in Rl^V'sn Kaiot* MaT,k°ts

Notes and symbols

A. Tn columns sbowinrv I.TFN rates :

The rates shown are those applicable as at January 1973•

- Kates in square brackets are provisionally applied.

- Underlined rates refer to those items for which the importing country registered imports of over one million dollars in 1971.

B: bound rate

N: \inbound rate

P: partially bound rate

wig: v/hichever greater • .

wis: whichever smaller

(Q): quota

(DL): discretionary licensing

(HS): health and sanitary regulations

(STA): standards

'• Tn columns showing C-SP rates:

N: item not included in the GSP scheme

(c): subject to a ceiling limitation

(Q): subject to a quota limitation

C. Tn columns showing Australia's, Canada's and Nov/ Zealand's Commonwealth Preferential Rates

CHD: Canada

DPC: Declared preference countries

PUG: Papua New Guinea

ALA: Australia

CPC: Commonwealth Preferential Countries

UK: United Kingdom MTN/SEC/W/2/Add.2 Page 9

—' Australia's MFK rates indicated are those applicable as at 1.1.73 * prior to the 25 per cent unilateral across the board reduction. Preferential rates are the most recent rates available to the secretariat. —' The MFK rates shown for New Zealand correspond to the 1973 tariff, while the special preferences shown in column 8 are those to be applied on 1.7.77 after a period of transition (see current edition of the Customs Tariff of New Zealand). By that date MFN rates and British Preferential rates on wood and wood products will be identical - as shown in the national tariff. 3/ ^ For details of beneficiary countries, eligible articles etc., delegations are invited to refer to the GSP scheme of the United States, circulated in document L/A299. ** The EEC tariffs applied to EFTA countries are being phased out. According to the most recent information available to the secretariat, the EEC grants duty-free entry on the products listed to African, Caribbea-n and Pacific countries which are signatories to the Lomé Convention, together with Greece, Turkey, Tunisia, Morocco and Malta. Imports from Israel, Spain, Egypt and Lebanon are subject to reduced duties (except plywood from Egypt and Lebanon). Cyprus, Egypt and Lebanon qualify for treatment under the C5P. 5/ s -* EFTA tariffs on pulp and paperproaucts applied to EEC member States are beirg phased out. -1 AAustriai n GSP rates are 50 per cent lower tha.n MFN except for Greece, Portugal, Spain and Turkey for which countries GSP rates are 30 per cent lower than MFN. —' Switzerland grants duty-free treatment under its GSP on the items shown, except for imports from Greece and Spain v/hich are subject to rates of duty shown in the Swiss GSP notification (L/4020). MPX and Preferential Tariff Ratas and Non-Tariff Measures on Paper and Paper Produots In Eleven Major Markets MTN/SEC/V/2/Add.2 Paga 10/11

US v New Zealan Canada Japan Specific rates in //lb Australia F (Specified rates In %/w1 unless otherwise Indicated) BTN Description Preferential Preferential Preferential HFN HFH MFN OSP MPS SE*/ OSP Commonwealth (Specific rates In OSP ! Commonwealth OSP Commonwealth $/cubic feet unless (Speclflo rates In $/m^ otherwise Indicated) unless otherwise indicated) (1) (2) (3) m (5) (6) (7) (8) (9) (10) (11) (12) (13) (It) (15) ex44.01 Wood waste Free N Free H Free B Free B Free B ex44.03 Wood In the rough for 17-?? » 4* CHD: 6* Free B Free B of conifer: Free N Free B the manufacture of Other: Free Other: Free ? wood pulp 44.09 Chlpwood, particles Free N Chlpwood'. 55* ALA : Free Free B Wood chips Free N Free B and other wood for CND: 27.5* manufacture of wood UK: 35* pulp t7.01 Pulp, derived by Softwood pulp, as by­ Wood pulp: Free B of wood: Free B mechanical or law and wood pulp, - of softwood Free N - mechanical 5* N /Free/ chemical means for use In mfr. of - of hardwood 0/2C£ N ALA: Free - chemical: from any fibrous paper! Free H UK: 0/20* -- sulphite 5* B /Free/ material Softwood pulp for -- kraft 5* B /Free? mfr. of paper, Pulp, other! Free N - other 5* N /Free/ other: If 20* N N Other puîpTU7.5^ N 26* 22.5* - cotton llnter Free B - other 5* N /Free/

47.02 Waste paper and Free N Free N Free N paperboardj scrap articles of paper and board fit only for use In paper- making Paper and paperboard, in rolls or sheets : 10* P AIA,CND,CPC:Free For mfr. of duplicating Tissue, not over 30/m : Pressboard and paper: 48.01 Paper and paperboard As prescribed by by­ Free (including law: H Free UK: 10* paper: 7.5* B Free cigacigarettr e paper: 10* B 7.5* B Other printing and Plain photographic Free Strawboard and paper, wadding), machine Other: Free made. In rolls or - Felt paper: 40* H 20* 30* less 2.96. writing! base; Free B other 15* B £2} Free over 0.008": 3.5* B sheets - Dyeline, etc.: 37.5/6 H 18* 17* - in rolls below For mfr. of decal- Printing, writing or Test or container comania: Free B drawing, between 30 and boards, strength over - For filter, with 254 mm: 40* B (DL) Free asbestos: 27.5% N 11* 11* - in sheets below AIA: Free Strawboard) blotting! 300g/ii?: 60 lb: 3* B - For filter, other: 1935 cm : PIP/30* f CND, CPC: 0/20* etc.: 15* B 10* 15* - Newspring with ground Beer mat! Free B 7-5* N Free Free (ex DL, ox Q) UK: 5/30* Shoeboard, D.012" or wood pulp, 58g/nr or Pulpboard for mfr. - newsprint: 7.87,- N Free Free and board: over: 5* B 3* 5* less. In rolls over building board: Free B - Other: - below l83g/«i:: AIA: Free Beermat, 0.012" or 80 cm wide: 5.5SB 3-2/ Free Shoeboard: 3* B 2 over : Free 3 - Other 10* N /%/ Free Paperboard n.e.s.:Free B - not over 22g/m : 10/50* H (ex DL) CND,CPC:10/25* Base for photography: 41.25. CND: 37.25.- - l83g/m2 or over: Pulpboard in rolls : Wrapping, between 30/ 55- » SOOg/m^N 15* 3-y Free X B Free Other: 38.25.- (ex DL) - 0.009" or over for 2 * Free -- between 22/205g/m2: 30* or 30* less 2.96.- - 1935 cm or over! AIA: Free wrapping: Free B Paperboard, over 300g/m : Blueprint paper: 4£ B 25*N , 10* B /§/ Free 10% or 464.30.-wis N 48.23 wis or 41.58.- UK: 25* - for mfr. of wall- Bristol board, over Free otherher: 4pft or 20* or CND: 30* less - below 1935 cm' 55* N ALA: Free board: Free B Other: 18 lb/ream: O.6.- * 2* ver 130g/m 48.23.- 9.84.- or CND,CPC: 25* Electrical insulating - in rolls Carbonizing, below Free less 10* 38.39.- UK: 40* pressboard: 12.5* B Free 20* N /Î6, Free 9 lb/ream: 1.-+ 3.5* wis Other: 30* less Cigarette paper-. Free B Paperboard in rolls, - other 15: N/Î27 Free Carbonizing, below 7.38 or 40.85.- Cellulose wadding 500 sq.ft. or over, 9/18 lb/ream: O.8.- * Free wis $10.20/ton ALA: Free for certain mfr; Free B 2.5* UK: $10.20/ton Rope paper for mfr. abrasives! Free B Cellulose wadding: Free Filter paper' Free B 2.5.- 3* Free Carpet felt and paper 10* ALA: Free Hanging papert Free B Cigarette paper !7-5!» felt: 30* N CND,CPC: 10* Newsprint : Free B Condenser, copying, UK: 15* Paper for periodicals: Free B --below 9 lb/ream: Wrapping or tissue _ ALA: Free Free paper, below l83g/m : CND,CPC:0/25* Cigarette paper:15* B 10* 10* 1.5.-+5* - between 9/l8 lb/ream: 10/50* (ex DL, ex Q) UK: 0/4o* For mfr. of stencils'. Free Other, below l83g/mz 7.5* B Free Free 1.2.-+ 3.7* a . - rolls below 254mm ALA: Free Electric cable Drawing, over 18 lb/ ream: O.3.- + 1.5* Free 40* B (DL) CND,CPC: 25* insulating and Free UK: 35* condenser paper, not Filter: 6* B - sheets below 1935 cm* ALA: Free over 0.0045": 7.5* B Free Hanging: Free B 35* B (DL) CND,CPC: 20* Capaoitor tissue, not Cover: 6* B UK: 35* over 0.01": Free 3 India and bible: Carbon tissue, 40//lb - below 15 lb/ream: - other 10/30* P (DL) ALA: Free Free CND,CPC: 0/20* or over for mfr. of 1.2.-f 3.5*/l-5.-+ 5*3 UK: 5/30* : 7-5* M Free Free - between 15/30.75 lb/ Other, l83g/m or over: For tea bags:7.5* B Free Free ream: 0.5.-+ 1.5* B ( ex Q) - For mfr. of cleaner Standard newsprint: - 1935 cm or over: AIA: Free bags : 10* B 10* Free B Printing, over l8lb/ Book and printing, 0/25* K , UK: 0/25* Free - below 1935 cm*: 55* N AIA: Free ream:Free B n.e.s.: 0.08.- 4 2* B CND,CPC: 25* Matrix paper, for Writing, over IB lb/ printing: Free B ream: 0.7 3.5* B UK: 40* Paper of all kinds - below 9 lb/ream: Free n.o.p.: 15* B 10* 15* 0.6.- + 3* HTN/SEC/V/2/Add. 2 Paqe 12 (3) (4) (1) (2) (5) (6) (7) (9) (10) (11) (12) (13) (14) (15)

48.01 between 9/A18 lb/ream: (oont'd) 0i5_ + 2* over lb" lb/re am : — wrapping, sulphate: 4* B Free — wrapping, sulphite: 6* B Free — wrapping, other: 5* Free — other 10* B Free 48.02 Handmade paper and Free Free 10* B N ALA,CND,CPC:Free Valued $0.4/lb or 10* 10* 7.5* B/E/ 0.5.-t 2.5* B Free paperboard OK: 5* over: 20* B 48.03 Parchment or grease­ For wrapping fruit Vegetable parchment: Wrapping paper, of all 7.5* B/57 Vegetable parchment: proof paper and Free N (ex Q) kinds 15* B 10* 15* 0.5*1.5* B paperboard, and Other, by-law:Free N o,2 Paper of all kinds, - below l83g/m : Free B Oreaseproof and Imitations Other; 15$ N Free CND: 5* less n.o.p.: 15* B 15* Imitation parchment: 3.94.- - Frel83g/e Nm or overî Manufactures of paper, 0.54-2.5* B Other: 5* Oreaseproof and n.o.p.: 17.5* B 11.5* 15* imitations: (ex Q) - as det. by Minister: N ALA: Free 27.5* B UK: 27.5* - other: Free B Qlasslne paper: Free B

2 48.04 Composite paper and As prescribed by by­ Below l83g/m : (Q) Duplex backing , 7.5*B/17 Paperboard n.e.s. paperboard law: 8.- N Free Free - rolls below 254 mm: N ALA: Free etc.: 12.5* B 5 Free B Other: 40* or 64.30.- N CND: 30* less 40* B CND.CPC: 25* Other: 15* B 10* £ wis N 9.84.- or UK: 35* 15* 38.39.- wis - sheets below 1935 cm: ALA: Free Other: 30* 35* B N CND.CPC: 20* less 7.38.- or UK: 35* 40.85.- wis - other: 10/30* P N ALA: Free CND.CPC: 0/20* UK: 0/30* l83g/m or over: (Q) - 1935 cur or over: N ALA: Free 0/25* N UK: 0/25* - other: 55* N N ALA: Free CND.CPC: 25* UK: 40* 48.05 Corrugated, creped. As prescribed by by­ Free Free Below I83g/m2: Paper of all kinds, 7-5* 2 £J Paper, creped or crinkled, embossed law: 8.- N - creped or crinkled N ALA: Free n.o.p.: 15* B 10* 15* part creped as or perforated paper Other, n.e.s.: 40* N CND: Various (DL) 10/30* N CND.CPC: 0/20* Manufactures of paper, secondary process: and paperboard or 64.30.- wis N Other: 30* less UK: 0/30* n.o.p.: 17.5* B 11.5* 15* 1.-1-2.5* Free 2.96.- or - embossed, corrugated N ALA: Free Paper, creped or 41.58.- wis or perforated: (ex DL, CND.CPC: 0/25* part creped, other: ex Q) 10/40* N UK: 5/35* 0.75.-+ 2* l83g/m or over: (Q) - 1935 oar or over: N ALA: Free 0/25* N , CND,CPC:UKîO/25* - below 1935 cm*: 55* N N ALA: Free CND.CPC: 25* UK: 40* 48.06 Ruled, lined or 40* or 64.30.- wis N 20* or 22.5* or 48.23.- Below l83g/m2 (ex Q): N ALA: O/27.5* Ruled and border Weighing below 300g/m Drawing, over 18 lb/ squared 23.- wis less 7.5* wis 0/50* N CND.CPC: 0/32.5* paper, board, pads, 7 5 B Free ream: 0.4.- + 4* Free UK: OAO* etc. 15* B 10* 15* Othe- *r 45*7 B n,S>fly Free - below 9 lb/ream: l83g/m or over (Q): N ALA,CND,CPC:0/25* 0.6.- + 3* Free 0/55* N UK: 0/40* - below 9/18 lb/ream: 0.5.- + 2* Free - over 18 lb/ream: 1.5.- + 4* Free 48.07 Impregnated, coated. As prescribed by by­ Printing and writing: Coated duplicating Art paper: 15* N /§7 Building paper and paper felts: Free B surface-coloured, law: Free N - Printed: (ex DL, ex Q) N ALA: 0/27.5* paper: 7-5* B Free Free Tracing, lithographic Tarred and roofings: or carbon paper: Stereotype-matrix surface decorated Other: 20/50* N CND.CPC: 0/32.5* board or mat: 10* B - Carbon and copying) UK: 0/40* 15* B 10* 15* 7.5* B & Free Felt roofings and Paraffined, waxed, Pulpboard rolls for roof coverings; - Carbon and similar: N ALA: 0/27.5* buildings: 2.5* B filter with asbestos: (Q) 20/47.5* N CND.CPC: 0/32.5* shingles: 15* B Free Free oiled or tarred _ Gasket stock Free B papers: 5* B/4*_/ Paperboard n.e.s.: 27-5* N 11* 13* UK: 0/37-5* Free B - for photocopying: - Self adhesive: 10* N H ALA,CND.CPC:Free Asphalt Impregnated Coated with natural or felt for mfr. floor synthetic rubber Hand-made: 0.6.-+5* B Free 10/17* N 0/4* 0/7-5* UK: 5* Creped: 0.75-- + 2* B - Enamelled blotting, - Other (ex DL, ex Q): N coverings: Free B adhesive: 7.5* B /E/ Free Free ALA: Free For photography: 1* B Free print wrapping, filter 10/40* N CND.CPC: 0/25* Filter paper for mfr. Other adhesive 15*N Z§7 Free of oil filters: Free B Other 10* B /§7 Free Bristol board: O.6.- + 4* without asbestos. UK: 5/35* Cigarette paper: 7.5* B etc.: 0/7.5* N Free Printing, coated or Free Other: not, over 18 lb/ream: Decolcomanla, not Printed or embossed: - : (Q) H ALA,CND.CPC: 20* printed: 8* 57.5* or 303.- wlg+ 33* or 35* N UK: 35* 12.5* B 12.5* - Simplex: 0.5.-+ 2* 5*N , 182.-+ 17* or 123.- - Carbon and similar: For mfr. of phenoplasts, - Duplex: Free B Not over 205g/m , 3* (0.) 20A7-5* N N AIA.CND.CPC: aminoplasts, alkyds Printing, except India coated: O/27.5* v etc.: Free B and Bible, not litho­ - waxed; gummed; fancy; UK: O/37.5* Coated periodical paper Free B graphically printed: designed; plastic - With tar, bitumen. N AIA.CND.CPC: 1.-+2* B coated: 30* N 12.5* 15* etc.: (0.) 15/42.5* N 0/27.5* _ For mfr. of oap liner Free UK: 5/35* gasket stock: Free B Printing, litho- - olay coated on base raphioally printed: paper with less than - Waxed: (ex DL, ex Q): AIA.CND.CPC: For mfr. recording N .- B Free 70* unbleached pulp: 15/42.5* 0/27.5* _ charts: Free B f UK: O/37.5* Wax or paraffin coated ?o* « N 20* For mfr. waterproof or Impregnated: - wrappings n.e.s.: ALA: Free abrasive: Free B N CND.-30* or 48.23.- - Fruit wrapping: (Q) N 0.6.-+4* Free 40* or 64.30.- K wis 0/50* CND.CPC: 0/25* Electro-conductive, UK: 0/4Q* to be further coated: Free B HTN/S£C/K/2/Add.2 Page 13

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48.07 30* N , 15* Other wrapping: (DL) ALA: O/27.5* Not mfr. In Canada, for Paper n.e.s. gummed: (cont'd) Not over JoTl*2. not 10/50* N CHD.CPC: 0/332.5; * cars, etc: Free B 1.2.- B coated! TO: 0/4<# Paper of all kinds Paper n.e.s.: 1.-+ 2*/ - parchment and grease­ Other: , n.o.p.: 15* B 10* 15* 4* B proof: 15* N Free Free - below l83g/m<:: Wrappings of all kinds - wrappings: 40* or H 30* less 2.96.- — printed: (ex DL, ALA: O/27.5* n.o.p.: 15* B 10* 15* 64.30.- wis N or 45.27.- exQ) 20/50* N CXD.CPC: 0/32.5* Manufactures of paper - other: 40* or 64.30.- 20* or 22.5* or 48.75.- TO: 0/40* n.o.p.: 17.5* B 11.5* 15* wls H 48.23.- l»ss 7.5* wis — imprinted, in' rolls ALA: Free less 10* or sheets: (DL) CND.CPC: 20* wis 35/40* N TO: 35* Other: - I83g/m2 or over: - coated, valued over 12.5* 22.5* less 7.38.- (ex DL, ex Q) 214.33.-: 30* N -- 1935 cm or over: ALA: Free - other 40* or 04.30.- 20* or 30* less 7.38.- O/25* N , CHD.CPC,TO: 0/2 5* wls H 48.23.- or 40.85.- wis -- below 1935 cm : ALA: o/25* less 10* 55* N CND.CPC: 25* TO: 40* Filter blocks of 27-5* N 11* 11* Free B No relation established 2.5* B/2*y Filter masse of pulp: paper pulp 5* B Fibreboard (see Wood Products) Paper and paperboard. cut to size or shape and articles thereof 15* B 10* 15* 10* B ^8/ 7-5* B Cigarette paper In rolls for mfr. of In rolls, for mfr. of cigarettes by certain cigarette papers or manufacturers cigarettes: Free B - as by by-law: Free H Other: (Q) 17//1000 - other: 60* N papers ALA: If Other: $0.025/60 tubes $0.017/60 tubes CND.CPC: 10/ TO: 17/

Wallpaper and 7-5* H Free and llcustra: ALA,CND.CPC:Free 1?*B 10* 15* Wallpaper and llcustra! Wallpaper 5* B Ileustra (Q) 20* N TO: 20* 5* * & Free Window transparencies: Free 7.5* B £g Floor coverings Coated with plastic: 30/35* N ALA,CND.CPC: Linoleum, felt base Free Linoleum, inlaid: 24* 26* 15/20* floor covering: 20* B 13* 15* 7.5* B [ÇJ 10.5* B Other: 35* N 16* 19* TO: 30/35* Other: 17.5* B 11.5* 15* Linoleum, other: 6* B With felt base: 5* B Floor coverings n.e.s. 8.5* B Carbon and other As prescribed by by­ Carbon and similar: (Q) ALA,CND.CPC: Master units in offset 7-5*B/S7 Paper and board n.e.s. copying papers law: Free N 20/47-5* N 0/27.5* duplicating machines: 7.5* B Other: 27.5* N 13* TO: 0/37.5* 7-5* N Free Free Stencils: (ex Q) 50* B ALA,CND.CPC:32.5* Waxed stenoil paper: TO: 42.5* 15* B 10* 10* Transfer paper: 35* B ALA,CND,CPC:20* Manufactures of paper TO: 35* n.o.p.: 17.5* B 11.5* 15* Other: (Q) 47.5* N ALA,CND,CPC:27.5* TO: 40* Writing blocks, As prescribed by by­ (Q) 55/60* N AIA,CND,CPC:32.5* Unprinted paper in pads, 7.5* /5? Writing paper and envelopes, letter- law: Free N TO: 45* etc: 15* B 10* 15* correspondence cards, cards, stationery Other: 45* + 5* N 24*+3* 17* I Manufactures of paper over 18 lb/ream: n.o.p.: 17.5* B 11.5* 15* - not coloured: 0.7.-+ 5* - coloured, ruled, etc 0.7.- + 7-5* Papeteries: 6* B Paper for combination with envelopes: 8* B Envelopes, not decorated: 7.5* B Envelopes, decorated: 10* B Postcards: 4/6* B

Other paper and For wrapping fruit: Filter paper: Free N Blank forms and printed Printing, writing or Filtering paper, cut: paperboard, cut to Free N Fruit wrapping: (Q) 55* If ALA: Free matter n.o.p.: 20* B 13* 17.5* drawings 30/300 g/m : 5g B size Filter, monotype, CND.CPC: 32.5* Paper of all kinds 5* B/y Paper and paperboard aseptic, etc., without TO: 45* n.o.p.: 15* B 10* 15* Filter and test paper: n.e.s.: 7.5* B asbestos: 7.5* N Free Free Other: (ex Q) 55* N ALA: 0/32.5* Manufactures of paper Free Sheets, strips, etc., Diagnostic reagent, CND.CPC: 32.5* n.o.p.: 17.5* B 11.5* 15* pressure sensitive with directions: 45* N 24* 24* TO: 45* a B A7 Free Paperboard, over _ n.e.s.: 10* B Gummed, In strips or 2 Free rolls n.s.a., containing 300 g/m : 5* B 2V asbestos for filter: Other: 7.5* B /E*7 30* N 12.5* _, 13* Other: 50* + 10* N 27.5*+7? 21*+ 3* MTN/SEC/g/2/Md.2 DPA- 11K tI --_ - -U- (13) (l~~~~~~~~~~)- (11) 1l2) (1) (2) (3) (4) (6) (7) (8) (10) I(1-) (14) (15) I I- -I- I -- Paper eack or bzas: Paper bgest 15% D Dozen of paper end AMtA16,5/12 . 511 PMIr 48.16 Dkae, bags, and other Printed or embovsads (Q) 5o/64% N CMDUM27b51 10% 15% Others 1% Lb. L board: paoldng containers 575,% or 302.- wIS N 32. - Ulned with soe Otlwh bags: 2.5% or SvoarCI or paper- Free speoif.crapers: 4S-wig I bosuad n.o~p.s 1 .j ptee Free Fibreboard shi1i x.-+ 2.5% Othar:5d%+l0% I ceutalnerst i Pre - not folded or !'ra of pulp or FMe assembled: 7.5% B Dozoo, begsand other apples, peaches, pears - other: l Free oonntriars 25% it 15% Fee P Nnufaotwve of paper Proo n.o.p.s 17,5 3R 11.5% 15% Free 17% (Q; 5 it fancy cases of all 6.5% B 53, Eare n.e.a.t 7% 48.17 Dc0X files, letter 45% 5 w kinds, pocket books, trays, etc . for ate: B 12.5% Offce; 20% 12.5% work Fibreboard or paper. board contaliors Free n.o.p.s 17.5% B W4nufactres of paper Albums: 10 D 187 P. Plank books, boud: Pgistrs*, Diaries, billheda, Oiled, and drawing for Aree 48.18 exercise n.O.p.: AUe59 Othsr: 7.5% 2 - diarlss, notobooks books, note books, account books, note- artists, in blocks: and address books: diarlos, eta. books, etct ,y5% 17% IQ) 15% 13 4 UK:I 15% - Ms 4% D Other 34 Other: (Q) 55% N ASAL ND,CPO t 32.5 frwe UK: 45% Al~bi for phot phs, Free staemps,etas bands, litho- or 17% or 124.- (Q) 50% N AL.,CIfDCtC32.5% Wabels and tickets: 7.5% '3 7 Free Cigar 48.19 Labels, Uhether or 57.5% or 302.- wlz*5% t 33% U:t 45% 13% 17,5% graphic printed, not not Printed or 190.- wig on 13.- +.3% mmu!aoturva of paper metal leafs gwmd n.o.pF,: 17,5% 3 11.5% 15% Other labels, litho- grphic printed not on mtal leaf: 9.- Ftee Other: 6% B Pree 7.5% BL7 Pros Tubes for holding photo or cne flMast Paper tubes and cones: 48.20 Bobbins, spools, For use in textile For ALA: Free thread or yarns (ex DL) 20% B Free B P~w cops, etc. industry: CNDCPa: 20% Hinufactureg of paper - parallels 0.2.- 4 - conos parallel - 0.7.- + $ Free spnaiing tubes: 128r-I N 70.- TXs 20% n-o.p. 17.5% 3 11.5% 15% tapered: - other: 37.- N Free Filee Other (Q) 50% D AA: 25% 21% + 3% OND,CPI':32.5% Others 50%+ 10% N 27.5%+ 7% UK:140% A;La: Free Photographs, paintings Cards or tapes. Of Pulp, U.a.S. except 48.21 Other artiolos of Perforted Zacquarsd Patterns for apparel: perforated: Free B of paper or paperboard: (Q) 32.5% N and other works of Free p.per pulp, paper, cards, illters wholly Mt 32.5% 12.5% of filter paper 7.5% N Fee Free Solid rods or sticks: art neo.p.2 20% 3 12.5% Articles of cellulose payprbosrd, or CIID,PC;2C52.5% Paper of an kinds wadding: lo% 3 7 Wree orpapier maoh n.e ,.: cellulose wadding Printed recordings for (Q) 50% N 10. 15% Froe yrov self-reoording Instru- UK: 45% n.o~p.:ZA% Others 7.5,% BA o ellulose adding Free aentst: 50% N 27.5% Other: (on Q) 50/52.5% U N AIA,CSD,CPC: fnufa.oturw of paper 1%t or iA.- wig 30/32.5% n.o.p.s 17.5% 11.5% 135' M.S.D. 2 .- + 3% 2 PrInted cards paper 3 or UK: 45 Of paper, coated or patterns, eto: 57.5% or 190.- wig parchment, greaseproof, 3e.- vi4+5% +I 3% cloth linod or certain (Sae rates other pper:i± oth5o Appeal ftveFree applicable If made of Other: textioes woven with paper yarn) Others 50g t 10% N 21% + 3%

_I _ _II_ _I_ I .______, L , - _ , _ u _ HTN/SEC/K/2/ Add. 2 Pace 15

EEci/ Austria XI Switzerland!!/ Finland 5/ Norway 21 Sweden!/ Specific rates In $/1001cg Spécifia rates in Sw F /100kg Specific rates In Nk^Ag

BTN Description MPN OSP HFN OSP^ MPN ospl/ MFN asp MFN OSP MFN OSP (1) (2) (3) W (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) ex44.01 Wood waste B Free B Free B 0.05.- Free B Free B Free B Free . ex44.03 Wood In the rough for B Free - Coniferous, other than B 0.05.- Free B Free - B Free - B Free - the manufacture of for sawing B 3.50.i 1.70 wood pulp Other B Free B 0.30.- Free B Free B Free B Free - " ex44.09 Chlpwood, particles B h% /Free/ Free N Free and other wood for the manufacture of pulp 47.01 Pulp, derived by Wood pulpj Rag pulp B Free - Rag pulp B 2.- 3 Free - B Free - B Free - mechanical or chemical - for mfr. or regenerated Wood pulp: Mechanlcal B 3.- Free means from any fibrous textile fibres B Free - In sheets or rolls, Chemlcal: material - Sulphite B l.'5£ unperforated B 8* 4* — Unbleached - Other B Free — Cellulose, sulphate Pulp, other B Free - — mechanical B 3* 1.5* or soda, 50* or dry — chemical, matter, through unbleached B 3* 1.5* certain customs B 1.- Free — chemical, bleached B 43 2* -- Cellulose, sulphate Pulp, other: or soda, other B 3.- — In sheets or rolls, — Other unbleached B 4.- Free unperforated B 8* 4* - Bleached, for mfr. of - other B Free fibres B 0.50 Free - Other bleached B 4.-

1*7.0? Waste paper and Fit or to be rendered B Free B 0.05 Free B Free B Free B Free paperboard; scrap fit only for paper- articles of paper and making B Free board fit only for Other waste B 1.55É Free use In paper-making Scrap articles for paper-making B Free Paper and Paperboard, In rolls or sheets 48.01 Paper and paperboard Newsprint, within 2 Wrapping paper: Ordinary paperboard or Newsprint B Free Writing, duplicating, Newsprint B Free (including cellulose annual quota / B Free - Kraft B 12i 6* hardboard: Qrey rag paper and drawing, blotting and Other printing B 2.5* Free wadding), machine Newsprint, over - Kraft made "By soda - Strawboard B 6.- board B 7.5* Free filter papers B 0.13.- Free Writing, duplicating. made, in rolls or quota B j% process B 84.- 42.- - Presspan B 30.- Cellulose wadding B 2.5* Free Cellulose wadding drawing B 2.5* Free sheets Cigarette paper B 1% - Other B 14* 7* - Other B 9.- Free Other B 5* B 0.16.- For mfr. carbon B 2* Free Kraft paper and board Filter paper N 5* 2.5* Duplex and triplex Newsprlnt, kraft and For mfr. wallpaper for mfr. of paper N 14* 7* boards B 15.- Free other paper and B 2.5* Free yarn B J? Unglazed newsprint B 9ï 4.5* Paper_weighlng over board B 0.03.- Free Felt paper B 1.5* Other kraft B 11* Freej/ Electrolytic condenser 30g/»Z Condenser paper B 1.5* Free For stencils, below N Free - Felt paper N 4.- Free Other paper and 15g/m2 B 5< Strawboard N 10* .5* - Newsprint B 20.- paperboard B 2.5* Other D TZ% Free Kraft paperboard H 13* 6.5* - Blotting B '357- Free Newsprint and paper for Other paperboard P 14* 7* - with high * periodicals: DL, STA Other B 14* impurities B 8.- (France) - Kraft paper and the like: 2 -- weighing 30/l80g/m B 14.- , — over iHOg/m1- B 12.- Free - Other, of one colour B 20.- _, Free Paper weighing 30g/m or less: - for cigarettes B 15.- - other B 28.- Free Cellulose wadding B 2(J.- 48.02 Hand made paper and B 7.5* Free N Free - B 50.- B 5* Free B 0.13.- Free B 2.5* Free paperboard 48.03 Parchment or grease­ B 13* Free Genuine N 6* Imitatlon parchment, B 5* Free B 0.08.- Free Free 3* z B 2.5* proof paper and Other H 14* 7* 30g/m or less, for paperboard, and condensators B 4.50.- imitations Other B 28.- 48.04 Composite paper and B 13* Free Special drawing Strawboard and paste- B 7.5* Free Insulating and facing B 2.5* Free paperboard paperboard N Free boards B 0.04.- Other N 16* 8* - not covered with Other B 0.03.- paper B 9.- - other B 14.- Bonded with bitumen B 18.- Free Other B 20.-

48.05 Corrugated, creped, B 1^ Free Pergamyn goffered or Ordlnary paperboard B 5* Free Corrugated B 0.20.- Free Household and toilet crinkled, embossed embossed B 120.- B 15.- Free Creped sulphite Free or perforated paper B 2.5* Other B 22* 11* Hardboard B 15.- paper B 0.13.- Other" B 2.5* and paperboard Pasteboard B 27.- Free Embossed B 0.03.- Paper B 27.- Free Other B 0.16.- Free

48.06 Ruled, lined or B 1J* Free N 15* 7-5* B 35.- Free B 5* Free B 0.50.- Free B 2.5* Free squared HTN/SEC/N/2/Add.2 Page 16

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18.07 Impregnated, coated, Coated with mica powder Gummed B 25* 12.5* Coated or covered with With bitumen, asphalt Laminates B 5* With asphalt, bitumen surface-coloured. B 10X Tracing for decalconn- coated paperj or graphite B 10* Free Other; or coated with graphite surface-decorated Other B 12% nias N 5* 2.5* - ordinary paperboard With paraffin, wax. - with bitumen, asphalt B 2* Free Drawing paperboard B It* 1% B 15.- oiled or chalked B 7.5* or tar B 0.02.- Other B 3% Chemical B It* 1% - hardboard B 20.- Gummed; covered with - for mfr. of wallpaper Oil varnished1 B 23* 11.5* - pasteboard B 27.- carbon or similar B 10* Free B 0.03.- Free With artificial - papers B 33.- Free With plastic B 5* Free - chrome, glossy, enamel, resins B 23* 11.5* Impregnated with oil. Varnished or lacquered and the like; paper Hoofing board B 25£ 12.5* wax, etc: N 15.- B 5* covered with adhesive; Other B 18* 9* - for suitcases, over Covered or Impregnated art paper and board 800g/mz B 20.- Free with n.e.s. materials B 0.25.- - other B 10.- B 10* - carbon and copying B 5* Impregnated with asphalt, - other B 0.10.- etc: , - over t00g/m B 10.- Free - other N 25.- Free Covered with textiles N 10.- Free ta. 08 Filter blocks of B 13% Free B 22* 11* N 15.- Free B 5* Free B Free - B Free - paper pulp 18.09 Pibreboard (See Wood Products) Paper and paperboard, cut to size or shape and articles thereof 18.10 Cigarette paper B 7-5^ Free B 11,3 7* In strips or rolls B 30.- B 7.5* Free In rolls B Free B 2.5* Free Other B 80,- llll Other B 1» Free 18.11 Wallpaper and B 13% Free Wallpaper B 20* 10* B 30.- Free 0.90.- or 12.5* wig Free B 5* Free B_5* Free licustra Other N 10* 5* 18.12 Floor coverings B Ihfi Free B 25* 13* B 30.- Free B 6* Free B 6* Free B 5* Free

18.13 Carbon and other B 12 ', Free B 25* 12.5* Stenclls and transfer Carbon and other B 5* Free B 1* Free copying paper paper B 60.- Free copying B 15* Carbon and other Stencils B 10* copying B 80.- Transfer paper B 5* Free 18.11 Writing blocks, B V$ Free B 21* 10.5* Envelopes in boxes over B 12.5* Boxes, pouches, wallets B 1* Free envelopes, letter 200 B 75.- Free etc. containing cards, stationery Other B 105.- envelopes, writing paper and cards B 1.- Envelopes B 0.50.- Free Other B 0.80.-

18.15 Other paper and Adhesive strips, below Oil varnished, in strips Filter paper B 35.- Free B 12.5* Free Writlng, drawing. Condenser paper B 1.5* Free board, cut to size 10 cm wide, coated with B 22* 11* Greaseproof, 30g/m2 or duplicator, blotting. Other B 3* Free rubber B b.5# Gummed B 26* 13* less, for condensers filter and creped Other B la* Free Other B 22;? 11* B 20.- Free sulphite paper B 0.13.- Free Other B 10.- Free Cellulose wadding B 0.16.- Chromo, glossy, enamel, etc. including adhesive B 0.25.- Uncoated paperboard B 0.03.- Other B 0.16.- Free 18.16 Boxes, bags and other B 15£ Free B 21* io.5* Boxes, not covered with B 12.5* Free Bags, packets and the B 1* Free packing containers paper B 27.- like B 0.50.- Free Sacks, bags, cases 3 60.- mi Prepared for cigarette Other, combined with" paper B 5* leather or fine Other B 1.10.- Free materials B 120.- Free Other B 70.- Free 18.17 Box files, letter B \k% B 20,» 10* Not covered with paper B 12.5* Free B l.tO.- B 1* Free trays, etc. for B 50.- office work Comblne with leather or fine materials B 180.- Free Other B 70.- Free 18.18 Registers, exercise B V?% Free B 20* 10* B 100.- Free B 12.5* Free B 12* Free B 1* Free books, note books, diaries, etc. 18.19 LableB, whether or B lk% Free B 20? 10* B 120,- Free B 5* Free B 5* Free B 1* Free not printed or gummed 18.20 Bobbins, spools, B W% Free B 20* 10* B 30.- Free B 2.5* Free B 3.5* Free B 1* Free cops, etc. 18.21 Other articles of Perforated for Jacquard Luxury paper articles Jacquard cards B 35.- Free Moulded sheets for Moulded sheets for B 1* Free paper pulp, paper, machines B 6,5^ Free B 21* 10.5* Tablecloths, serviettes, packing eggs B Free packing eggs B 15* Free paperboard, or Napkins, for babies, put Paper clothing and etc. B 10.- Free Sausage casings B 7.5* Free Lampshades B 15* Free cellulose wadding up for retail B 12# Free tableware B 21* 10.5* Llngerfë ÏÏ 13 0.- Free Articles of cellulose Jacquard cards; reel Jacquard cards B 18* ends: coffee filters; Other B lUjg Free 9* Honeycombed panels B 22.- Free wadding B 2.5* Free sausage casings; tubes Other B 18* Other articles, combined Articles for use In and pipes B 5* Free with leather or fine machinery or plant B 5* Free Spinning cases; materials B 200.- Free Other B 12.5? Free cigarette filters B Free Other B 85.- Free Other B 1.10.- Free