HS code · 6-digit subheading

HS Code 4820.40 – Paper and paperboard; manifold business forms and interleaved carbon sets

HS code 4820.40 is the 6-digit subheading for paper and paperboard, manifold business forms and interleaved carbon sets. It is used for carbonless invoice forms, purchase order forms, delivery notes, receipt books (carbon copy) and continuous computer forms.

What HS 4820.40 covers

This HS code covers manifold business forms and interleaved carbon sets, which are specialized paper products designed for creating multiple copies of documents simultaneously. These forms are critical for various business transactions, record-keeping, and data entry, particularly in industries requiring duplicate or triplicate records such as logistics, finance, and sales. They often come pre-printed with specific layouts for invoices, purchase orders, delivery notes, or receipts, and utilize carbonless paper technology or interleaved carbon sheets. Importers and exporters include specialized printing companies, business form suppliers, logistics firms, and financial institutions. Key aspects of trade involve custom printing, sequential numbering, paper quality, and the reliability of the carbon or carbonless transfer. Despite digitalization, these physical forms remain essential for many operational workflows globally.

Covers
  • Carbonless invoice forms
  • Purchase order forms
  • Delivery notes
  • Receipt books (carbon copy)
  • Continuous computer forms
  • Multi-part shipping manifests
  • Work order forms
Examples
  • NCR (No Carbon Required) forms
  • custom printed invoice books
  • continuous feed computer paper with carbon
  • multi-part delivery receipts
  • QuickBooks carbonless forms

Codes often confused with 4820.40

Common mistake. Could be confused with 482010 (receipt books) if the carbonless or interleaved carbon feature is overlooked, or 482390 (other paper articles) if not clearly a business form.

4820.10Paper and paperboard; registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles4823.90Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823

Top exporters and importers of HS code 482040, 2025

In 2025, the largest exporter of HS code 482040 in UN Comtrade data was China, with 23% of world exports; the largest importer in UN Comtrade data was Germany, with 12% 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 China $11M
  2. 2 Germany $6.0M
  3. 3 France $4.2M

World total: $48M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $4.2M
  2. 2 France $3.0M
  3. 3 Netherlands $2.3M

World total: $36M 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 4820.40

Brazil does not split HS 4820.40: its NCM code is 4820.40.00.

  1. 4820.40.00 Manifold business forms, interleaved carbon setsFormulários em blocos de papel múltiplas vias, mesmo com folhas intercaladas de papel-carbono (papel químico)

All Brazil NCM codes in heading 48.20 →

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 4820.40

What is HS code 482040?

HS code 482040 is a 6-digit subheading in the Harmonized System that covers: Paper and paperboard; manifold business forms and interleaved carbon sets. This HS code covers manifold business forms and interleaved carbon sets, which are specialized paper products designed for creating multiple copies of documents simultaneously. These forms are critical for various business transactions, record-keeping, and data entry, particularly in industries requiring duplicate or triplicate records such as logistics, finance, and sales. They often come pre-printed with specific layouts for invoices, purchase orders, delivery notes, or receipts, and utilize carbonless paper technology or interleaved carbon sheets. Importers and exporters include specialized printing companies, business form suppliers, logistics firms, and financial institutions. Key aspects of trade involve custom printing, sequential numbering, paper quality, and the reliability of the carbon or carbonless transfer. Despite digitalization, these physical forms remain essential for many operational workflows globally.

What products fall under HS code 482040?

Carbonless invoice forms, purchase order forms, delivery notes, receipt books (carbon copy), continuous computer forms, multi-part shipping manifests, work order forms

What are common misclassifications for HS code 482040?

Could be confused with 482010 (receipt books) if the carbonless or interleaved carbon feature is overlooked, or 482390 (other paper articles) if not clearly a business form.

Which countries are the top exporters of goods under HS code 482040?

In 2025, the top exporters of HS code 482040 in UN Comtrade data were China ($11M, 23% of world exports), Germany ($6.0M) and France ($4.2M). World exports came to about $48M, 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 482040?

In 2025, the top importers of HS code 482040 in UN Comtrade data were Germany ($4.2M, 12% of world imports), France ($3.0M) and the Netherlands ($2.3M). World imports came to about $36M, 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 482040 structured?

HS code 482040 is a 6-digit subheading under the Harmonized System. The first 2 digits (48) identify the chapter, digits 3-4 (20) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 482040?

In Brazil, HS code 482040 is NCM 4820.40.00. The last two digits are 00 because Brazil does not split this HS code further.