Product classification
HS code for Carbon paper: 4809.90
Paper, carbon paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
Classification of carbon paper under HS 4809.90
Classification of carbon paper under HS code 4809.90 is determined by the material composition and the physical dimensions of the product. Chapter 48 of the Harmonized System governs paper and paperboard articles. Heading 4809 specifically addresses carbon paper, self-copy paper, and other copying or transfer papers, including coated or impregnated paper for duplicator stencils or offset plates. The sub-classification 4809.90 is used for carbon paper and similar transfer papers that are presented in large formats, typically rolls with a width exceeding 36 cm or rectangular sheets where at least one side exceeds 36 cm in the unfolded state. The classification relies on the fact that these are bulk or semi-finished goods intended for further processing or professional use rather than immediate retail consumption in small stationery sizes. The coating, which usually consists of a wax or plastic-based ink layer, is the defining characteristic that allows for the transfer of text or images upon pressure. This code is essential for manufacturers and wholesalers who trade in industrial-sized rolls of transfer media used in the production of business forms or specialized stationery.
- Covers
- Carbon paper in rolls exceeding 36 cm width
- Large format carbon sheets (one side > 36 cm)
- Coated paper for duplicator stencils in bulk
- Impregnated paper for offset plates
- Bulk transfer paper for industrial copying
- Also under 4809.90
- Riso Kagaku (duplicator stencils)
- Kodak (offset plates)
- Mitsubishi HiTec Paper (specialty coated papers)
- Grafix (transfer papers)
Codes often confused with 4809.90
Common mistake. The most frequent confusion occurs with HS code 4816.90. While both codes cover carbon paper, 4816.90 is reserved for paper cut to size or put up in retail forms (width 36 cm or less). Additionally, 4810 is sometimes incorrectly used for coated papers, but 4809 is more specific for copying and transfer functions.
Top exporters and importers of HS 480990 (the code used for carbon paper), 2025
In 2025, the largest exporter of HS 480990 (the code used for carbon paper) in UN Comtrade data was China, with 49% of world exports; the largest importer in UN Comtrade data was India, 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 480990, not only carbon paper.
Top exporters 2025 ยท share of world exports
- 1 China $207M 49% of world exports
- 2 South Korea $127M 30% of world exports
- 3 Netherlands $38M 9.2% of world exports
World total: $418M Reported figures on UN Comtrade โ
Top importers 2025 ยท share of world imports
- 1 India $51M 12% of world imports
- 2 Indonesia $38M 8.8% of world imports
- 3 Mexico $23M 5.4% of world imports
World total: $425M Reported figures on UN Comtrade โ
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 paper
Brazil classifies carbon paper under NCM 4809.90.00: HS 4809.90 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 paper
What is the HS code for Carbon paper?
The HS code for Carbon paper is 480990 (Paper; carbon paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets). The HS code for carbon paper in large rolls or sheets is 4809.90.
How do I classify Carbon paper for customs?
Carbon paper is classified under HS code 480990 โ Paper; carbon paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. This is a 6-digit subheading level code.
Does this code include self-copy paper?
No, self-copy paper (NCR paper) in large formats is specifically classified under HS code 4809.20.
Which countries are the top exporters of carbon paper (HS 480990)?
In 2025, the top exporters of HS 480990 (the code used for carbon paper) in UN Comtrade data were China ($207M, 49% of world exports), South Korea ($127M) and the Netherlands ($38M). World exports came to about $418M, 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 paper (HS 480990)?
In 2025, the top importers of HS 480990 (the code used for carbon paper) in UN Comtrade data were India ($51M, 12% of world imports), Indonesia ($38M) and Mexico ($23M). World imports came to about $425M, 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 paper the same in all countries?
The base HS code 480990 for Carbon paper 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 paper in Brazil?
In Brazil, carbon paper (HS 480990) is classified under NCM 4809.90.00.