HS code · 6-digit subheading

HS Code 4811.59 – Paper and paperboard; coated, impregnated or covered with plastics (excluding adhesives), other than bleached and weighing more than 150g/m2, other than goods of heading no. 4803, 4809, or 4810

HS code 4811.59 is the 6-digit subheading for paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), other than bleached and weighing more than 150g/m2, other than goods of heading no. 4803, 4809, or 4810. It is used for liquid packaging board, disposable paper cups with plastic lining, photographic paper base, release liners for labels and moisture-barrier packaging paper.

What HS 4811.59 covers

This HS code encompasses paper and paperboard that has been coated, impregnated, or covered with plastics, excluding those used as adhesives, and specifically not bleached or weighing more than 150g/m2. These materials are crucial in international trade for their barrier properties against moisture, grease, and air, making them ideal for various packaging applications. Major importers and exporters include packaging manufacturers, food and beverage companies, and the construction sector, which utilize these products for their protective qualities. Key things to know involve the environmental impact of plastic coatings, driving demand for recyclable or biodegradable alternatives, and the specific technical requirements for different end-uses, such as liquid packaging or moisture-resistant liners. The trade often involves large rolls or sheets for further processing.

Covers
  • Liquid packaging board
  • Disposable paper cups with plastic lining
  • Photographic paper base
  • Release liners for labels
  • Moisture-barrier packaging paper
Examples
  • Tetra Pak cartons
  • Starbucks paper cups
  • Kodak photographic paper
  • Avery Dennison release liners

Codes often confused with 4811.59

Common mistake. This code can be confused with 4810 (coated paper for printing/writing) if the plastic coating is primarily for surface finish, or 3920 (plastic sheets) if the paper component is minimal.

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 size39.20Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39

Top exporters and importers of HS code 481159, 2025

In 2025, the largest exporter of HS code 481159 in UN Comtrade data was Germany, with 19% of world exports; the largest importer in UN Comtrade data was the United States, with 6.6% 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 $1.4B
  2. 2 China $805M
  3. 3 Poland $483M

World total: $7.4B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $501M
  2. 2 Poland $463M
  3. 3 Germany $393M

World total: $7.6B 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 4811.59 6

Brazil splits HS 4811.59 into 6 NCM codes, Mercosur's 8-digit tariff lines.

  1. 4811.59.10 Other plastic-coated paper, 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. 4811.59.2 Other, covered or coatedOutros, recobertos ou revestidos Group
  3. 4811.59.21 Other photo paper base, PE/PP on both sidesDe polietileno ou polipropileno, em ambas as faces, base para papel fotográfico
  4. 4811.59.22 Other silicone-coated paper and paperboardDe silicone
  5. 4811.59.23 Other printed PE/aluminium laminated paperDe polietileno, estratificado com alumínio, impresso
  6. 4811.59.29 Other plastic-coated paper and paperboardOutros
  7. 4811.59.30 Other plastic-impregnated paper and paperboardOutros, impregnados

All Brazil NCM codes in heading 48.11 →

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 4811.59

What is HS code 481159?

HS code 481159 is a 6-digit subheading in the Harmonized System that covers: Paper and paperboard; coated, impregnated or covered with plastics (excluding adhesives), other than bleached and weighing more than 150g/m2, other than goods of heading no. 4803, 4809, or 4810. This HS code encompasses paper and paperboard that has been coated, impregnated, or covered with plastics, excluding those used as adhesives, and specifically not bleached or weighing more than 150g/m2. These materials are crucial in international trade for their barrier properties against moisture, grease, and air, making them ideal for various packaging applications. Major importers and exporters include packaging manufacturers, food and beverage companies, and the construction sector, which utilize these products for their protective qualities. Key things to know involve the environmental impact of plastic coatings, driving demand for recyclable or biodegradable alternatives, and the specific technical requirements for different end-uses, such as liquid packaging or moisture-resistant liners. The trade often involves large rolls or sheets for further processing.

What products fall under HS code 481159?

Liquid packaging board, disposable paper cups with plastic lining, photographic paper base, release liners for labels, moisture-barrier packaging paper

What are common misclassifications for HS code 481159?

This code can be confused with 4810 (coated paper for printing/writing) if the plastic coating is primarily for surface finish, or 3920 (plastic sheets) if the paper component is minimal.

Which countries are the top exporters of goods under HS code 481159?

In 2025, the top exporters of HS code 481159 in UN Comtrade data were Germany ($1.4B, 19% of world exports), China ($805M) and Poland ($483M). World exports came to about $7.4B, 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 481159?

In 2025, the top importers of HS code 481159 in UN Comtrade data were the United States ($501M, 6.6% of world imports), Poland ($463M) and Germany ($393M). World imports came to about $7.6B, 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 481159 structured?

HS code 481159 is a 6-digit subheading under the Harmonized System. The first 2 digits (48) identify the chapter, digits 3-4 (11) identify the heading, and digits 5-6 (59) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 481159?

Brazil splits HS code 481159 into 6 NCM codes: 4811.59.10 (Other plastic-coated paper, max 15 cm/360 mm), 4811.59.21 (Other photo paper base, PE/PP on both sides), 4811.59.22 (Other silicone-coated paper and paperboard), 4811.59.23 (Other printed PE/aluminium laminated paper), 4811.59.29 (Other plastic-coated paper and paperboard), 4811.59.30 (Other plastic-impregnated paper and paperboard). The first 6 digits of each match the HS code.