Product classification
HS code for Carbon paper sheets: 4816.90
Paper, carbon paper and other copying or transfer papers (other than those of heading no. 4809), n.e.c. in item no. 4816.20.
Classification of carbon paper sheets under HS 4816.90
HS code 4816.90 is designated for carbon paper and other copying or transfer papers that are cut to size or put up in forms for retail sale, excluding those already covered by heading 4809. The distinction between 4809 and 4816 is primarily one of dimension and packaging. While 4809 covers bulk rolls and large sheets, 4816 covers the same functional material when it is presented in smaller dimensions (width not exceeding 36 cm) or in specific retail packaging like boxes of 100 sheets. This classification follows the General Rules of Interpretation (GRI) which prioritize the specific presentation of the goods. Carbon paper in this category is often used in manual typewriters, for hand-written receipts, or in specialized duplicating processes. The n.e.c. (not elsewhere classified) designation in 4816.90 ensures that any copying paper not specifically identified as self-copy paper (4816.20) falls into this residual category. Importers must verify the dimensions of the sheets to ensure they do not exceed the 36 cm threshold, as this would trigger a reclassification into the bulk category of Chapter 48.
- Covers
- Retail-ready carbon paper sheets
- Small format transfer paper (width <= 36 cm)
- Hectograph paper cut to size
- Carbon paper in boxes for office use
- Transfer sheets for manual duplicating
- Also under 4816.90
- Pacon Carbon Paper
- Siser EasySubli
- Neenah Jet-Pro SS
- Spirit Thermal Transfer Paper
- Cricut Infusible Ink Transfer Sheets
Codes often confused with 4816.90
Common mistake. This code is often confused with 4809.90, which applies to the same material but in larger, industrial dimensions. It may also be confused with 4820.10 if the carbon paper is bound into a book or register, as 4820 covers stationery articles like receipt books.
Top exporters and importers of HS 481690 (the code used for carbon paper sheets), 2025
In 2025, the largest exporter of HS 481690 (the code used for carbon paper sheets) in UN Comtrade data was China, with 54% of world exports; the largest importer in UN Comtrade data was South Korea, with 39% 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 481690, not only carbon paper sheets.
Top exporters 2025 · share of world exports
- 1 China $82M 54% of world exports
- 2 Japan $13M 8.5% of world exports
- 3 United States $9.5M 6.2% of world exports
World total: $153M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 South Korea $80M 39% of world imports
- 2 Poland $11M 5.5% of world imports
- 3 Indonesia $9.6M 4.7% of world imports
World total: $203M 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 carbon paper sheets
Brazil splits HS 4816.90 into 2 NCM codes. Pick the one that matches your product:
- 4816.90.10Carbon paper and similar, small formats
- 4816.90.90Stencils, offset plates and other copy paper
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 sheets
What is the HS code for Carbon paper sheets?
The HS code for Carbon paper sheets is 481690 (Paper; carbon paper and other copying or transfer papers (other than those of heading no. 4809), n.e.c. in item no. 4816.20). The HS code for carbon paper sheets cut to retail size is 4816.90.
How do I classify Carbon paper sheets for customs?
Carbon paper sheets is classified under HS code 481690 — Paper; carbon paper and other copying or transfer papers (other than those of heading no. 4809), n.e.c. in item no. 4816.20. This is a 6-digit subheading level code.
Is there a different code for self-copy sheets?
Yes, self-copy paper (carbonless) cut to size is classified under HS code 4816.20.
Which countries are the top exporters of carbon paper sheets (HS 481690)?
In 2025, the top exporters of HS 481690 (the code used for carbon paper sheets) in UN Comtrade data were China ($82M, 54% of world exports), Japan ($13M) and the United States ($9.5M). World exports came to about $153M, 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 sheets (HS 481690)?
In 2025, the top importers of HS 481690 (the code used for carbon paper sheets) in UN Comtrade data were South Korea ($80M, 39% of world imports), Poland ($11M) and Indonesia ($9.6M). World imports came to about $203M, 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 sheets the same in all countries?
The base HS code 481690 for Carbon paper sheets 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 sheets in Brazil?
Brazil splits HS 481690 into 2 NCM codes, so the right one for carbon paper sheets depends on the product's details: 4816.90.10 (Carbon paper and similar, small formats), 4816.90.90 (Stencils, offset plates and other copy paper).