Product classification
HS code for Account books: 4820.10
Paper and paperboard, registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles.
Classification of account books under HS 4820.10
Account books are classified under HS code 482010. This subheading is part of Heading 4820, which covers a wide range of stationery articles made of paper or paperboard. Specifically, 482010 includes registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries, and similar articles. The classification is based on the primary function of the article: to be used for writing or record-keeping. These books may be entirely blank or may contain printed headings, columns, or lines to facilitate data entry (such as date, description, and amount columns in a ledger). The essential character is that they are intended for the user to complete with their own information. This distinguishes them from products in Chapter 49, which are primarily intended for reading and contain significant pre-printed literary or informative content.
- Covers
- Financial ledgers and journals
- Business account registers
- Sales order books and receipt books
- Logbooks for transport or maintenance
- Bound diaries and planners
- Also under 4820.10
- Moleskine notebooks
- Leuchtturm1917 journals
- Staples legal pads
- Filofax diaries
- National Brand ledger books
Codes often confused with 4820.10
Common mistake. A common misclassification occurs with HS code 4901, which covers printed books and brochures. If a book is primarily for reading, it belongs in 4901; if it is for writing in, it belongs in 4820. Another frequent error is confusing account books with exercise books (482020). Exercise books are generally defined as those used by students for schoolwork, often with simple ruled lines, whereas account books (482010) are more complex stationery items used for business or personal record-keeping. Additionally, loose-leaf binders without paper are classified under 482030, so an account book must include the paper to stay in 482010.
Top exporters and importers of HS 482010 (the code used for account books), 2025
In 2025, the largest exporter of HS 482010 (the code used for account books) in UN Comtrade data was China, with 52% of world exports; the largest importer in UN Comtrade data was the United States, with 23% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 482010, not only account books.
Top exporters 2025 · share of world exports
- 1 China $1.8B 52% of world exports
- 2 Vietnam* ~$282M 8.3% of world exports · partner records ↗
- 3 Netherlands $166M 4.9% of world exports
World total: $3.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $626M 23% of world imports
- 2 Germany $204M 7.4% of world imports
- 3 United Kingdom $186M 6.7% of world imports
World total: $2.8B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 account books
Brazil classifies account books under NCM 4820.10.00: HS 4820.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 account books
What is the HS code for Account books?
The HS code for Account books is 482010 (Paper and paperboard; registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles).
How do I classify Account books for customs?
Account books is classified under HS code 482010 — Paper and paperboard; registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles. This is a 6-digit subheading level code.
What is the HS code for a business ledger?
A business ledger or account book is classified under HS code 482010.
Are spiral notebooks classified here?
Yes, spiral-bound notebooks and memorandum pads are generally classified under 482010 as they are similar articles used for writing.
Which countries are the top exporters of account books (HS 482010)?
In 2025, the top exporters of HS 482010 (the code used for account books) in UN Comtrade data were China ($1.8B, 52% of world exports), Vietnam (about $282M) and the Netherlands ($166M). World exports came to about $3.4B, 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 account books (HS 482010)?
In 2025, the top importers of HS 482010 (the code used for account books) in UN Comtrade data were the United States ($626M, 23% of world imports), Germany ($204M) and the United Kingdom ($186M). World imports came to about $2.8B, 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.
Is the HS code for Account books the same in all countries?
The base HS code 482010 for Account books is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for account books in Brazil?
In Brazil, account books (HS 482010) is classified under NCM 4820.10.00.