Product classification
HS code for Carbonless paper: 4809.20
Paper, self-copy paper, whether or not printed, in rolls or sheets.
Classification of carbonless paper under HS 4809.20
Carbonless paper in its bulk, industrial format is classified under HS code 480920. This heading is designated for self-copy paper that is presented in rolls with a width exceeding 36 cm or in large rectangular sheets where at least one side exceeds 36 cm. This product is the raw material used by printers and stationery manufacturers to create business forms. The classification is based on the chemical coating applied to the paper surface. Carbonless paper, also known as NCR (No Carbon Required) paper, utilizes a Coated Back (CB), Coated Front and Back (CFB), or Coated Front (CF) system. Heading 4809 is part of the group of headings in Chapter 48 that covers paper in rolls or sheets of a size that requires further conversion. The technical specifications, such as the weight of the coating and the base paper weight, do not typically change the four-digit heading but are essential for verifying the product's identity as self-copy paper. It is distinguished from thermal paper or standard offset paper by the presence of the reactive chemical layers that allow for image transfer without carbon sheets.
- Covers
- Carbonless paper rolls (width > 36cm)
- Large sheets of self-copy paper
- CB (Coated Back) bulk rolls
- CFB (Coated Front and Back) master sheets
- CF (Coated Front) industrial paper
- Also under 4809.20
- Appleton Coated (NCR Paper)
- Koehler Paper (REACTO carbonless paper)
- Mitsubishi HiTec Paper (thermoscript)
- Domtar (specialty papers)
Codes often confused with 4809.20
Common mistake. Carbonless paper is often confused with HS code 481620. The difference is strictly dimensional: 480920 is for bulk/large formats, while 481620 is for paper cut to small sizes or put up in boxes. Another misclassification occurs with 481190, which covers other coated papers. However, because carbonless paper has a specific dedicated subheading (480920), it must be used according to the principle of specificity in GIR 3(a).
Top exporters and importers of HS 480920 (the code used for carbonless paper), 2025
In 2025, the largest exporter of HS 480920 (the code used for carbonless paper) in UN Comtrade data was Indonesia, with 25% of world exports; the largest importer in UN Comtrade data was France, with 8.0% 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 480920, not only carbonless paper.
Top exporters 2025 · share of world exports
- 1 Indonesia $90M 25% of world exports
- 2 Germany $79M 23% of world exports
- 3 China $68M 19% of world exports
World total: $352M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 France $30M 8.0% of world imports
- 2 United States $21M 5.7% of world imports
- 3 Italy $17M 4.4% of world imports
World total: $377M 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 paper
Brazil classifies carbonless paper under NCM 4809.20.00: HS 4809.20 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 paper
What is the HS code for Carbonless paper?
The HS code for Carbonless paper is 480920 (Paper; self-copy paper, whether or not printed, in rolls or sheets). The HS code for carbonless paper in large rolls or sheets is 480920.
How do I classify Carbonless paper for customs?
Carbonless paper is classified under HS code 480920 — Paper; self-copy paper, whether or not printed, in rolls or sheets. This is a 6-digit subheading level code.
Is thermal paper the same as carbonless paper?
No, thermal paper reacts to heat and is classified under 481190, whereas carbonless paper reacts to pressure and is classified under 480920.
Which countries are the top exporters of carbonless paper (HS 480920)?
In 2025, the top exporters of HS 480920 (the code used for carbonless paper) in UN Comtrade data were Indonesia ($90M, 25% of world exports), Germany ($79M) and China ($68M). World exports came to about $352M, 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 paper (HS 480920)?
In 2025, the top importers of HS 480920 (the code used for carbonless paper) in UN Comtrade data were France ($30M, 8.0% of world imports), the United States ($21M) and Italy ($17M). World imports came to about $377M, 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 paper the same in all countries?
The base HS code 480920 for Carbonless 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 carbonless paper in Brazil?
In Brazil, carbonless paper (HS 480920) is classified under NCM 4809.20.00.