Product classification

HS code for Carbon copy forms: 4820.40

Paper and paperboard, manifold business forms and interleaved carbon sets.

Classification of carbon copy forms under HS 4820.40

Carbon copy forms are classified under HS code 4820.40. This classification is found within Chapter 48, which covers paper and paperboard and articles made from these materials. Heading 4820 includes stationery items such as registers, account books, notebooks, and similar articles. Subheading 4820.40 is specifically designated for manifold business forms and interleaved carbon sets. These products consist of multiple sheets of paper joined together, designed to create duplicate or triplicate copies of a document when written upon. This is achieved either through the use of interleaved carbon paper or through special chemical coatings (carbonless or NCR paper). The classification is based on the assembly of the paper into a functional business form rather than the individual properties of the paper itself.

Covers
  • Multi-part invoice books
  • Interleaved carbon paper sets
  • Carbonless (NCR) business forms
  • Continuous manifold forms for computer printers
  • Triplicate receipt books
Also under 4820.40
  • 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. Carbon copy forms are often misclassified under HS code 4816, which covers carbon paper and self-copy paper in bulk or rolls. However, once the paper is converted into specific business forms or sets, it must be classified under 4820.40. Another common error is using 4911, which covers other printed matter; while these forms are printed, their primary function as stationery for record-keeping places them specifically in heading 4820.

48.16Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxes49.11Printed matter, n.e.c., including printed pictures and photographs48.20Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard

Top exporters and importers of HS 482040 (the code used for carbon copy forms), 2025

In 2025, the largest exporter of HS 482040 (the code used for carbon copy forms) 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.

Figures cover everything classified under HS 482040, not only carbon copy forms.

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 carbon copy forms

Brazil classifies carbon copy forms under NCM 4820.40.00: HS 4820.40 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 carbon copy forms

What is the HS code for Carbon copy forms?

The HS code for Carbon copy forms is 482040 (Paper and paperboard; manifold business forms and interleaved carbon sets). The HS code for carbon copy forms, including manifold business forms and interleaved sets, is 4820.40.

How do I classify Carbon copy forms for customs?

Carbon copy forms is classified under HS code 482040 — Paper and paperboard; manifold business forms and interleaved carbon sets. This is a 6-digit subheading level code.

Does this code include loose sheets of carbon paper?

No, loose sheets of carbon paper not assembled into sets or forms are classified under HS code 4816.90.

Which countries are the top exporters of carbon copy forms (HS 482040)?

In 2025, the top exporters of HS 482040 (the code used for carbon copy forms) 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 carbon copy forms (HS 482040)?

In 2025, the top importers of HS 482040 (the code used for carbon copy forms) 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.

Is the HS code for Carbon copy forms the same in all countries?

The base HS code 482040 for Carbon copy forms 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 carbon copy forms in Brazil?

In Brazil, carbon copy forms (HS 482040) is classified under NCM 4820.40.00.