HS code · 6-digit subheading

HS Code 4810.99 – Paper and paperboard; coated with inorganic substances only, whether or not surface-coloured, surface-decorated or printed, n.e.c. in heading no. 4810, in rolls or sheets

HS code 4810.99 is the 6-digit subheading for paper and paperboard, coated with inorganic substances only, whether or not surface-coloured, surface-decorated or printed, n.e.c. in heading no. 4810, in rolls or sheets. It is used for coated specialty paper, coated decorative paper, coated label paper (non-kraft), coated release paper and coated barrier paper.

What HS 4810.99 covers

This is a broad "not elsewhere specified" category for paper and paperboard coated with inorganic substances, encompassing a wide array of products that don't fit into more specific 4810 subheadings. It covers both single-ply and multi-ply materials, for graphic or non-graphic purposes, as long as they feature an inorganic coating and are not covered by other specific codes. This flexibility makes it a catch-all for many specialty coated papers and boards, including those that are surface-colored, decorated, or pre-printed. These materials find applications in diverse sectors, from specialized packaging and labels to decorative papers and certain industrial uses. Importers are global, reflecting the varied applications, with significant demand from countries with diverse manufacturing and consumer markets like the USA, Germany, and Japan. Exporters are typically countries with advanced paper manufacturing capabilities. Trade considerations include the specific functional properties imparted by the coating, environmental certifications, and compliance with various product-specific regulations. EUDR and EUTR are relevant due to the wood fiber content.

Covers
  • Coated specialty paper
  • Coated decorative paper
  • Coated label paper (non-kraft)
  • Coated release paper
  • Coated barrier paper
  • Coated art board (non-kraft)
  • Coated gift wrap paper
Examples
  • Avery Dennison Coated Label Stock
  • Sappi Atelier
  • UPM Fine Coated
  • Stora Enso Ensocoat
  • International Paper Coated Specialty Board

Codes often confused with 4810.99

Common mistake. As a residual code, 481099 is frequently confused with almost any other 4810 subheading if the specific characteristics (e.g., kraft, multi-ply, specific fiber content, graphic/non-graphic purpose) are not precisely met. Careful classification is needed to avoid misplacing products that belong in more specific codes like 481029 or 481032.

48.10Paper 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 size4810.29Paper and paperboard; coated with kaolin or other inorganic substances only, having more than 10% of mechanically processed fibres, (excluding light-weight paper), for writing, printing or other graphic purposes, in rolls or sheets4810.32Kraft paper and paperboard; uniformly bleached throughout, coated with inorganic substances, more than 95% of chemically processed wood fibres, weight more than 150g/m2, for non-graphic purposes, in rolls or sheets

Top exporters and importers of HS code 481099, 2025

In 2025, the largest exporter of HS code 481099 in UN Comtrade data was Germany, with 25% of world exports; the largest importer in UN Comtrade data was Poland, with 9.6% 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 Germany $125M
  2. 2 India $98M
  3. 3 United States $80M

World total: $492M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Poland $64M
  2. 2 United States $48M
  3. 3 Canada $47M

World total: $668M 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 codes for 4810.99 2

Brazil splits HS 4810.99 into 2 NCM codes, Mercosur's 8-digit tariff lines.

  1. 4810.99.10 Other coated paper/board, max 15 cm/360 mmEm tiras ou rolos de largura não superior a 15 cm ou em folhas em que nenhum lado exceda 360 mm, quando não dobradas
  2. 4810.99.90 Other inorganic-coated paper and paperboardOutros

All Brazil NCM codes in heading 48.10 →

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 4810.99

What is HS code 481099?

HS code 481099 is a 6-digit subheading in the Harmonized System that covers: Paper and paperboard; coated with inorganic substances only, whether or not surface-coloured, surface-decorated or printed, n.e.c. in heading no. 4810, in rolls or sheets. This is a broad "not elsewhere specified" category for paper and paperboard coated with inorganic substances, encompassing a wide array of products that don't fit into more specific 4810 subheadings. It covers both single-ply and multi-ply materials, for graphic or non-graphic purposes, as long as they feature an inorganic coating and are not covered by other specific codes. This flexibility makes it a catch-all for many specialty coated papers and boards, including those that are surface-colored, decorated, or pre-printed. These materials find applications in diverse sectors, from specialized packaging and labels to decorative papers and certain industrial uses. Importers are global, reflecting the varied applications, with significant demand from countries with diverse manufacturing and consumer markets like the USA, Germany, and Japan. Exporters are typically countries with advanced paper manufacturing capabilities. Trade considerations include the specific functional properties imparted by the coating, environmental certifications, and compliance with various product-specific regulations. EUDR and EUTR are relevant due to the wood fiber content.

What products fall under HS code 481099?

Coated specialty paper, Coated decorative paper, Coated label paper (non-kraft), Coated release paper, Coated barrier paper, Coated art board (non-kraft), Coated gift wrap paper

What are common misclassifications for HS code 481099?

As a residual code, 481099 is frequently confused with almost any other 4810 subheading if the specific characteristics (e.g., kraft, multi-ply, specific fiber content, graphic/non-graphic purpose) are not precisely met. Careful classification is needed to avoid misplacing products that belong in more specific codes like 481029 or 481032.

Which countries are the top exporters of goods under HS code 481099?

In 2025, the top exporters of HS code 481099 in UN Comtrade data were Germany ($125M, 25% of world exports), India ($98M) and the United States ($80M). World exports came to about $492M, 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 481099?

In 2025, the top importers of HS code 481099 in UN Comtrade data were Poland ($64M, 9.6% of world imports), the United States ($48M) and Canada ($47M). World imports came to about $668M, 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 481099 structured?

HS code 481099 is a 6-digit subheading under the Harmonized System. The first 2 digits (48) identify the chapter, digits 3-4 (10) identify the heading, and digits 5-6 (99) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 481099?

Brazil splits HS code 481099 into 2 NCM codes: 4810.99.10 (Other coated paper/board, max 15 cm/360 mm), 4810.99.90 (Other inorganic-coated paper and paperboard). The first 6 digits of each match the HS code.