HS code · 6-digit subheading
HS Code 4807.00 – Paper and paperboard; composite (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
HS code 4807.00 is the 6-digit subheading for paper and paperboard, composite (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. It is used for multi-ply carton board, laminated paperboard for packaging, composite insulation paper, reinforced paper for industrial use and adhesive-bonded paper sheets.
What HS 4807.00 covers
This category encompasses composite paper and paperboard products, formed by laminating multiple layers together with an adhesive, without any surface coating or impregnation. These materials are crucial in packaging, construction, and specialized industrial applications where enhanced strength, rigidity, or barrier properties are required. Importers often include manufacturers of packaging materials, construction companies, and producers of specialty papers, seeking robust and versatile base materials. Exporters are typically large paper mills and converting operations in countries with significant forest resources and advanced paper manufacturing capabilities, such as those in North America and Europe. Key considerations in trade involve the specific composition, ply count, and strength characteristics, as well as compliance with increasingly stringent environmental regulations like EUDR and EUTR, which focus on the legality and sustainability of timber sources. The versatility and performance of these composite materials make them a staple in various industrial supply chains, from consumer goods packaging to advanced industrial insulation and protective barriers.
- Covers
- Multi-ply carton board
- Laminated paperboard for packaging
- Composite insulation paper
- Reinforced paper for industrial use
- Adhesive-bonded paper sheets
- Layered paper for partitions
- Heavy-duty composite paper
- Examples
- Tetra Pak (for aseptic packaging layers)
- Georgia-Pacific (various paperboard products)
- Smurfit Kappa (laminated packaging solutions)
- International Paper (specialty paperboard)
Codes often confused with 4807.00
Common mistake. This code can be confused with 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked) if the composite nature isn't clearly defined, or with 4811 (coated, impregnated, or covered paper and paperboard) if there's any surface treatment.
Top exporters and importers of HS code 480700, 2025
In 2025, the largest exporter of HS code 480700 in UN Comtrade data was the Netherlands, with 25% 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 Netherlands $209M 25% of world exports
- 2 Germany $156M 19% of world exports
- 3 United States $59M 7.1% of world exports
World total: $826M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $88M 10% of world imports
- 2 Belgium $70M 8.2% of world imports
- 3 United Kingdom $67M 7.8% of world imports
World total: $857M 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 4807.00
Brazil does not split HS 4807.00: its NCM code is 4807.00.00.
All Brazil NCM codes in heading 48.07 →
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 4807.00
What is HS code 480700?
HS code 480700 is a 6-digit subheading in the Harmonized System that covers: Paper and paperboard; composite (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. This category encompasses composite paper and paperboard products, formed by laminating multiple layers together with an adhesive, without any surface coating or impregnation. These materials are crucial in packaging, construction, and specialized industrial applications where enhanced strength, rigidity, or barrier properties are required. Importers often include manufacturers of packaging materials, construction companies, and producers of specialty papers, seeking robust and versatile base materials. Exporters are typically large paper mills and converting operations in countries with significant forest resources and advanced paper manufacturing capabilities, such as those in North America and Europe. Key considerations in trade involve the specific composition, ply count, and strength characteristics, as well as compliance with increasingly stringent environmental regulations like EUDR and EUTR, which focus on the legality and sustainability of timber sources. The versatility and performance of these composite materials make them a staple in various industrial supply chains, from consumer goods packaging to advanced industrial insulation and protective barriers.
What products fall under HS code 480700?
Multi-ply carton board, Laminated paperboard for packaging, Composite insulation paper, Reinforced paper for industrial use, Adhesive-bonded paper sheets, Layered paper for partitions, Heavy-duty composite paper
What are common misclassifications for HS code 480700?
This code can be confused with 4805 (other uncoated paper and paperboard, in rolls or sheets, not further worked) if the composite nature isn't clearly defined, or with 4811 (coated, impregnated, or covered paper and paperboard) if there's any surface treatment.
Which countries are the top exporters of goods under HS code 480700?
In 2025, the top exporters of HS code 480700 in UN Comtrade data were the Netherlands ($209M, 25% of world exports), Germany ($156M) and the United States ($59M). World exports came to about $826M, 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 480700?
In 2025, the top importers of HS code 480700 in UN Comtrade data were the United States ($88M, 10% of world imports), Belgium ($70M) and the United Kingdom ($67M). World imports came to about $857M, 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 480700 structured?
HS code 480700 is a 6-digit subheading under the Harmonized System. The first 2 digits (48) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (00) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 480700?
In Brazil, HS code 480700 is NCM 4807.00.00. The last two digits are 00 because Brazil does not split this HS code further.