HS code · 2-digit chapter

HS Code 48 – Paper and paperboard; articles of paper pulp, of paper or paperboard

What HS 48 covers

HS Chapter 48, "Paper and paperboard; articles of paper pulp, of paper or paperboard," is a vast and fundamental classification in international trade, encompassing a wide array of products derived from cellulose fibers. This chapter spans everything from basic raw materials like paper pulp (though pulp itself is primarily in Chapter 47) and bulk paper/paperboard in rolls or sheets, to highly processed and manufactured articles for industrial, commercial, and domestic use. The scope is broad, covering uncoated and coated papers, special papers, corrugated paperboard, various types of packaging materials, household and sanitary papers, stationery, and other articles of paper or paperboard. It delineates between raw forms and finished products, but carefully excludes certain highly specialized paper products (e.g., abrasive paper in Chapter 68), certain printed matter where the printing is the essential character (Chapter 49), or textile-backed wallpapers (Chapter 59). Key sub-categories include newsprint, printing and writing paper, kraft paper and paperboard, filter paper, tissue paper, cartons, boxes, notebooks, and registers. Correct classification under Chapter 48 is crucial for trade compliance as it directly impacts applicable duties, taxes, eligibility for preferential tariffs under free trade agreements, and adherence to specific import/export regulations, including environmental standards (e.g., recycled content requirements) or anti-dumping measures. Historically, paper has been a cornerstone of communication, packaging, and hygiene, making this chapter perpetually significant in global commerce. Major headings within this chapter range from unprinted paper and paperboard (e.g., 4801-4811) to household and sanitary papers (e.g., 4818), paper sacks and bags (4819), stationery (4820), and other articles of paper pulp, paper or paperboard (4823).

Covers
  • Newsprint in rolls
  • Uncoated woodfree paper
  • Coated art paper
  • Self-adhesive paper in sheets
  • Carbon paper
  • Toilet tissue paper
  • Paper hand towels
  • Corrugated paperboard boxes
  • Folding cartons
  • Multi-ply paper sacks
  • Paper grocery bags
  • Spiral-bound notebooks
  • Diaries
  • Paper-based calendars
  • Coffee filter papers
  • Paper labels
  • Paper-based packaging materials
  • Disposable paper cups
  • Paper plates
  • Paper serviettes
  • Molded pulp egg trays
  • Medical examination paper rolls
  • Wallpaper base paper
  • Paper-based filing folders
  • Paper tablecloths
Examples

A Chinese manufacturer exports thousands of corrugated cardboard boxes (HS 4819.10) to a large e-commerce fulfillment center in the United States via ocean freight across the Pacific, where they are used for shipping consumer goods. A European pulp and paper company ships large rolls of coated printing paper (HS 4810.13) to a printing house in India, where it will be used to produce high-gloss magazines and brochures, typically transported by sea from Rotterdam to Mumbai. A Brazilian company exports truckloads of toilet paper and paper towels (HS 4818.10, 4818.20) to supermarket chains in neighboring Argentina and Chile, utilizing efficient overland routes within Mercosur. A Japanese stationery brand exports premium quality notebooks and diaries (HS 4820.10) to specialty stores and office supply retailers across Europe and North America, often using a combination of sea and air freight for timely distribution.

Headings in chapter 48 22

48.01Newsprint, in rolls or sheets48.02Uncoated paper and paperboard, used for writing, printing or other graphics, non perforated punch-cards and punch tape paper, in rolls or rectangular sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard48.03Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded48.04Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 480348.05Uncoated paper and paperboard n.e.c., in rolls or sheets48.06Vegetable parchment, greaseproof papers, tracing papers, glassine and other glazed transparent or translucent papers, in rolls or sheets48.07Composite paper and paperboard, (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets48.08Paper 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 480348.09Carbon 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 sheets48.10Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size48.11Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 481048.12Filter blocks, slabs and plates of paper pulp48.13Cigarette paper, whether or not cut to size or in the form of booklets or tubes48.14Wallpaper and similar wall coverings; window transparencies of paper48.16Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxes48.17Envelopes, letter cards, plain postcards and correspondence cards, of paper, paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard containing assortment of paper stationery48.18Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres48.19Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the like48.20Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard48.21Paper or paperboard labels of all kinds, whether or not printed48.22Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)48.23Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48

182 Brazil NCM codes in chapter 48 →

Codes often confused with 48

Common mistake. Traders often misclassify products under Chapter 48, primarily confusing it with Chapter 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). The key distinction lies in whether the printing gives the article its essential character. For example, a blank notebook (4820) is in Chapter 48, but a fully printed book (4901) is in Chapter 49. A common mistake is classifying simple printed forms or registers in 49 when they belong in 4820. Another area of confusion is with Chapter 68 for products like abrasive paper (6805), which, despite being paper-backed, is classified based on the abrasive material applied, changing its fundamental character from plain paper. Similarly, wall coverings can be tricky: paper-based wallpapers are in 4814, but if they have a textile backing, they might fall under 5905, depending on the predominant material.

48.20Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard49.01Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets68.05Abrasive powder or grain; natural or artificial, on a base of textile material, of paper, paperboard or of other material, whether or not cut to shape or sewn or otherwise made up48.14Wallpaper and similar wall coverings; window transparencies of paper59.05Textile wall coverings

Top exporters and importers of HS code 48, 2025

In 2025, the largest exporter of HS code 48 in UN Comtrade data was China, with 15% of world exports; the largest importer in UN Comtrade data was the United States, with 10% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $29.0B
  2. 2 Germany $22.0B
  3. 3 United States $14.3B

World total: $188.2B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $19.9B
  2. 2 Germany $14.9B
  3. 3 France $9.6B

World total: $191.1B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Questions about HS 48

What is HS code 48?

HS code 48 is a 2-digit chapter in the Harmonized System that covers: Paper and paperboard; articles of paper pulp, of paper or paperboard. HS Chapter 48, "Paper and paperboard; articles of paper pulp, of paper or paperboard," is a vast and fundamental classification in international trade, encompassing a wide array of products derived from cellulose fibers. This chapter spans everything from basic raw materials like paper pulp (though pulp itself is primarily in Chapter 47) and bulk paper/paperboard in rolls or sheets, to highly processed and manufactured articles for industrial, commercial, and domestic use. The scope is broad, covering uncoated and coated papers, special papers, corrugated paperboard, various types of packaging materials, household and sanitary papers, stationery, and other articles of paper or paperboard. It delineates between raw forms and finished products, but carefully excludes certain highly specialized paper products (e.g., abrasive paper in Chapter 68), certain printed matter where the printing is the essential character (Chapter 49), or textile-backed wallpapers (Chapter 59). Key sub-categories include newsprint, printing and writing paper, kraft paper and paperboard, filter paper, tissue paper, cartons, boxes, notebooks, and registers. Correct classification under Chapter 48 is crucial for trade compliance as it directly impacts applicable duties, taxes, eligibility for preferential tariffs under free trade agreements, and adherence to specific import/export regulations, including environmental standards (e.g., recycled content requirements) or anti-dumping measures. Historically, paper has been a cornerstone of communication, packaging, and hygiene, making this chapter perpetually significant in global commerce. Major headings within this chapter range from unprinted paper and paperboard (e.g., 4801-4811) to household and sanitary papers (e.g., 4818), paper sacks and bags (4819), stationery (4820), and other articles of paper pulp, paper or paperboard (4823).

What products fall under HS code 48?

Newsprint in rolls, uncoated woodfree paper, coated art paper, self-adhesive paper in sheets, carbon paper, toilet tissue paper, paper hand towels, corrugated paperboard boxes, folding cartons, multi-ply paper sacks, paper grocery bags, spiral-bound notebooks, diaries, paper-based calendars, coffee filter papers, paper labels, paper-based packaging materials, disposable paper cups, paper plates, paper serviettes, molded pulp egg trays, medical examination paper rolls, wallpaper base paper, paper-based filing folders, paper tablecloths

What are common misclassifications for HS code 48?

Traders often misclassify products under Chapter 48, primarily confusing it with Chapter 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). The key distinction lies in whether the printing gives the article its essential character. For example, a blank notebook (4820) is in Chapter 48, but a fully printed book (4901) is in Chapter 49. A common mistake is classifying simple printed forms or registers in 49 when they belong in 4820. Another area of confusion is with Chapter 68 for products like abrasive paper (6805), which, despite being paper-backed, is classified based on the abrasive material applied, changing its fundamental character from plain paper. Similarly, wall coverings can be tricky: paper-based wallpapers are in 4814, but if they have a textile backing, they might fall under 5905, depending on the predominant material.

Which countries are the top exporters of goods under HS code 48?

In 2025, the top exporters of HS code 48 in UN Comtrade data were China ($29.0B, 15% of world exports), Germany ($22.0B) and the United States ($14.3B). World exports came to about $188.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 48?

In 2025, the top importers of HS code 48 in UN Comtrade data were the United States ($19.9B, 10% of world imports), Germany ($14.9B) and France ($9.6B). World imports came to about $191.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 48 structured?

HS code 48 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.