Product classification
HS code for Carbonless forms: 4816.20
Paper, self-copy paper (other than those of heading no. 4809), whether or not put up in boxes.
Classification of carbonless forms under HS 4816.20
Carbonless forms are classified under HS code 481620. This classification applies to self-copy paper that has been cut to size or put up in boxes for retail or commercial use. The technology behind these forms involves micro-encapsulated dye on the back of one sheet and a reactive clay or resin coating on the front of the next. When pressure is applied, the capsules break and react with the coating to create an image. Under the Harmonized System, Chapter 48 covers paper and paperboard. Heading 4816 specifically addresses copying or transfer papers (other than those of heading 4809) in a form ready for use. The distinction for 481620 is that the paper is no longer in the large bulk rolls or sheets defined by heading 4809. These forms are often pre-printed with fields for invoices, receipts, or delivery notes, but the primary characteristic for classification is the self-copying property and the finished dimensions. Customs authorities look for the presence of multiple plies or the specific chemical coatings that enable carbonless transfer when identifying these goods.
- Covers
- Carbonless invoice pads
- Multi-part business forms
- Self-copying receipt books
- Carbonless paper cut to A4 or letter size
- Pre-collated carbonless sets
- Also under 4816.20
- Appleton Coated NCR Paper
- Domtar Carbonless Paper
- various generic business forms
- Office Depot NCR forms
Codes often confused with 4816.20
Common mistake. The most common misclassification is with HS code 480920. Code 480920 is for carbonless paper in large rolls (width > 36cm) or large sheets. Once that paper is cut down to smaller sizes or put into pads, it must be classified under 481620. Additionally, some importers mistakenly use 4911 for printed forms; however, if the paper has self-copying properties, the functional characteristic of the paper (4816) takes precedence over the fact that it is printed (4911).
Top exporters and importers of HS 481620 (the code used for carbonless forms), 2025
In 2025, the largest exporter of HS 481620 (the code used for carbonless forms) in UN Comtrade data was Germany, with 26% of world exports; the largest importer in UN Comtrade data was Canada, with 13% 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 481620, not only carbonless forms.
Top exporters 2025 · share of world exports
- 1 Germany $40M 26% of world exports
- 2 Indonesia $33M 21% of world exports
- 3 United States $24M 16% of world exports
World total: $154M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Canada $18M 13% of world imports
- 2 United States $16M 11% of world imports
- 3 Thailand $11M 7.6% of world imports
World total: $146M 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 carbonless forms
Brazil classifies carbonless forms under NCM 4816.20.00: HS 4816.20 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 carbonless forms
What is the HS code for Carbonless forms?
The HS code for Carbonless forms is 481620 (Paper; self-copy paper (other than those of heading no. 4809), whether or not put up in boxes). The HS code for carbonless forms, such as invoice pads or multi-part sets cut to size, is 481620.
How do I classify Carbonless forms for customs?
Carbonless forms is classified under HS code 481620 — Paper; self-copy paper (other than those of heading no. 4809), whether or not put up in boxes. This is a 6-digit subheading level code.
Are printed carbonless forms classified differently?
No, even if the forms are printed with company logos or data fields, they remain under 481620 as long as they are self-copying paper cut to size.
Which countries are the top exporters of carbonless forms (HS 481620)?
In 2025, the top exporters of HS 481620 (the code used for carbonless forms) in UN Comtrade data were Germany ($40M, 26% of world exports), Indonesia ($33M) and the United States ($24M). World exports came to about $154M, 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 carbonless forms (HS 481620)?
In 2025, the top importers of HS 481620 (the code used for carbonless forms) in UN Comtrade data were Canada ($18M, 13% of world imports), the United States ($16M) and Thailand ($11M). World imports came to about $146M, 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 Carbonless forms the same in all countries?
The base HS code 481620 for Carbonless 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 carbonless forms in Brazil?
In Brazil, carbonless forms (HS 481620) is classified under NCM 4816.20.00.