HS code · 6-digit subheading
HS Code 4805.24 – Paper & paperboard; uncoated, testliner (recycled linerboard), weight 150g/m2, or less, in rolls or sheets
HS code 4805.24 is the 6-digit subheading for paper & paperboard, uncoated, testliner (recycled linerboard), weight 150g/m2, or less, in rolls or sheets. It is used for lightweight testliner, recycled linerboard (light), corrugated board facing (light), containerboard (light) and recycled kraftliner (light).
What HS 4805.24 covers
This HS code covers uncoated testliner, a type of recycled linerboard, with a basis weight of 150 grams per square meter or less, supplied in rolls or sheets. Testliner forms the outer layers of corrugated cardboard, providing strength, printability, and protection for packaged goods. Its trade is integral to the global packaging industry, especially for sustainable and cost-effective solutions. Demand is high in countries with extensive manufacturing, e-commerce, and logistics operations that rely heavily on corrugated packaging. Exporters are typically nations with robust paper recycling infrastructure and large-scale paper mills capable of producing high volumes of recycled paperboard. The EUDR and EUTR context emphasizes responsible sourcing of wood fibers, even for recycled products, ensuring supply chain transparency.
- Covers
- Lightweight testliner
- Recycled linerboard (light)
- Corrugated board facing (light)
- Containerboard (light)
- Recycled kraftliner (light)
- Greyboard liner
- Examples
- Smurfit Kappa Testliner 2
- DS Smith Testliner
- Mondi ProVantage Testliner
- International Paper Testliner
Codes often confused with 4805.24
Common mistake. Often confused with heavier testliner (480525) if the basis weight is not precisely known, or with virgin kraftliner (480411-480419) if the recycled content isn't specified.
Top exporters and importers of HS code 480524, 2025
In 2025, the largest exporter of HS code 480524 in UN Comtrade data was Germany, with 29% of world exports; the largest importer in UN Comtrade data was Poland, with 11% 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 $1.3B 29% of world exports
- 2 Spain $298M 6.6% of world exports
- 3 France $274M 6.1% of world exports
World total: $4.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Poland $522M 11% of world imports
- 2 China $408M 8.7% of world imports
- 3 Italy $316M 6.8% of world imports
World total: $4.7B 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 4805.24
Brazil does not split HS 4805.24: its NCM code is 4805.24.00.
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 4805.24
What is HS code 480524?
HS code 480524 is a 6-digit subheading in the Harmonized System that covers: Paper & paperboard; uncoated, testliner (recycled linerboard), weight 150g/m2, or less, in rolls or sheets. This HS code covers uncoated testliner, a type of recycled linerboard, with a basis weight of 150 grams per square meter or less, supplied in rolls or sheets. Testliner forms the outer layers of corrugated cardboard, providing strength, printability, and protection for packaged goods. Its trade is integral to the global packaging industry, especially for sustainable and cost-effective solutions. Demand is high in countries with extensive manufacturing, e-commerce, and logistics operations that rely heavily on corrugated packaging. Exporters are typically nations with robust paper recycling infrastructure and large-scale paper mills capable of producing high volumes of recycled paperboard. The EUDR and EUTR context emphasizes responsible sourcing of wood fibers, even for recycled products, ensuring supply chain transparency.
What products fall under HS code 480524?
Lightweight testliner, recycled linerboard (light), corrugated board facing (light), containerboard (light), recycled kraftliner (light), greyboard liner
What are common misclassifications for HS code 480524?
Often confused with heavier testliner (480525) if the basis weight is not precisely known, or with virgin kraftliner (480411-480419) if the recycled content isn't specified.
Which countries are the top exporters of goods under HS code 480524?
In 2025, the top exporters of HS code 480524 in UN Comtrade data were Germany ($1.3B, 29% of world exports), Spain ($298M) and France ($274M). World exports came to about $4.5B, 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 480524?
In 2025, the top importers of HS code 480524 in UN Comtrade data were Poland ($522M, 11% of world imports), China ($408M) and Italy ($316M). World imports came to about $4.7B, 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 480524 structured?
HS code 480524 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 (24) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 480524?
In Brazil, HS code 480524 is NCM 4805.24.00. The last two digits are 00 because Brazil does not split this HS code further.