HS code · 6-digit subheading
HS Code 4805.19 – Paper and paperboard; uncoated, fluting paper other than semi-chemical or straw, rolls or sheets
HS code 4805.19 is the 6-digit subheading for paper and paperboard, uncoated, fluting paper other than semi-chemical or straw, rolls or sheets. It is used for recycled fluting paper, virgin fiber fluting, testliner fluting, medium paper for corrugating and kraft fluting.
What HS 4805.19 covers
This code covers uncoated fluting paper, excluding semi-chemical or straw-based types, supplied in rolls or sheets. Fluting paper is the crucial corrugated (wavy) layer within corrugated cardboard, providing structural integrity, cushioning, and crush resistance to packaging. This specific category refers to other types of fluting, often made from recycled fibers or virgin pulp, essential for the global packaging industry. International trade is driven by the massive and continuous demand for packaging materials, particularly for e-commerce, logistics, and industrial goods. Importers are typically countries with large manufacturing and consumer goods sectors requiring extensive packaging, while exporters are nations with significant pulp and paper production capacities and efficient recycling infrastructures. Compliance with EUDR and EUTR is relevant for virgin fiber content.
- Covers
- Recycled fluting paper
- Virgin fiber fluting
- Testliner fluting
- Medium paper for corrugating
- Kraft fluting
- Semi-recycled fluting
- Examples
- Smurfit Kappa fluting
- International Paper fluting
- WestRock fluting
- Mondi fluting
- DS Smith fluting
Codes often confused with 4805.19
Common mistake. Can be confused with semi-chemical fluting (480511) or straw fluting (480512), or with other types of uncoated paperboard like testliner (480524, 480525) if its specific use as the corrugated layer isn't clear.
Top exporters and importers of HS code 480519, 2025
In 2025, the largest exporter of HS code 480519 in UN Comtrade data was Germany, with 25% of world exports; the largest importer in UN Comtrade data was China, with 17% 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 Germany $1.0B 25% of world exports
- 2 France $333M 8.0% of world exports
- 3 Austria $212M 5.1% of world exports
World total: $4.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $719M 17% of world imports
- 2 Poland $412M 9.7% of world imports
- 3 Germany $303M 7.1% of world imports
World total: $4.2B 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.
Brazil NCM code for 4805.19
Brazil does not split HS 4805.19: its NCM code is 4805.19.00.
All Brazil NCM codes in heading 48.05 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
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.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 4805.19
What is HS code 480519?
HS code 480519 is a 6-digit subheading in the Harmonized System that covers: Paper and paperboard; uncoated, fluting paper other than semi-chemical or straw, rolls or sheets. This code covers uncoated fluting paper, excluding semi-chemical or straw-based types, supplied in rolls or sheets. Fluting paper is the crucial corrugated (wavy) layer within corrugated cardboard, providing structural integrity, cushioning, and crush resistance to packaging. This specific category refers to other types of fluting, often made from recycled fibers or virgin pulp, essential for the global packaging industry. International trade is driven by the massive and continuous demand for packaging materials, particularly for e-commerce, logistics, and industrial goods. Importers are typically countries with large manufacturing and consumer goods sectors requiring extensive packaging, while exporters are nations with significant pulp and paper production capacities and efficient recycling infrastructures. Compliance with EUDR and EUTR is relevant for virgin fiber content.
What products fall under HS code 480519?
Recycled fluting paper, virgin fiber fluting, testliner fluting, medium paper for corrugating, kraft fluting, semi-recycled fluting
What are common misclassifications for HS code 480519?
Can be confused with semi-chemical fluting (480511) or straw fluting (480512), or with other types of uncoated paperboard like testliner (480524, 480525) if its specific use as the corrugated layer isn't clear.
Which countries are the top exporters of goods under HS code 480519?
In 2025, the top exporters of HS code 480519 in UN Comtrade data were Germany ($1.0B, 25% of world exports), France ($333M) and Austria ($212M). World exports came to about $4.1B, 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.
Which countries are the top importers of goods under HS code 480519?
In 2025, the top importers of HS code 480519 in UN Comtrade data were China ($719M, 17% of world imports), Poland ($412M) and Germany ($303M). World imports came to about $4.2B, 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.
How is HS code 480519 structured?
HS code 480519 is a 6-digit subheading under the Harmonized System. The first 2 digits (48) identify the chapter, digits 3-4 (05) identify the heading, and digits 5-6 (19) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 480519?
In Brazil, HS code 480519 is NCM 4805.19.00. The last two digits are 00 because Brazil does not split this HS code further.