Product classification
HS code for Cheque forms: 4907.00
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value, stamp-impressed paper, cheque forms, banknotes, stock, share or bond certificates and the like of similar title.
Classification of cheque forms under HS 4907.00
Cheque forms are classified under HS code 4907.00. This heading is specifically designated for products of the printing industry that possess a recognized face value or represent a title of property, even if they are currently unused. Cheque forms are considered security documents because they are printed with complex patterns, watermarks, or specialized inks to prevent forgery. Chapter 49 covers printed books, newspapers, and other products of the printing industry. Heading 4907 is unique because it includes items like banknotes, stock certificates, and postage stamps. Even though a blank cheque form does not have a monetary value until signed and filled out, its status as a potential instrument of payment and its specialized security printing requirements mandate classification under this specific heading rather than general stationery.
- Covers
- Blank personal cheque books
- Commercial cheque forms in continuous sheets
- Unused traveler's cheques
- Bank draft forms
- Security-printed cheque paper with watermarks
- Also under 4907.00
- US Dollar banknotes
- Euro banknotes
- Royal Mail unused stamps
- blank Visa chequebooks
- corporate stock certificates
Codes often confused with 4907.00
Common mistake. Cheque forms are sometimes incorrectly classified under HS code 4820.10, which covers registers, account books, and similar stationery. While cheque books are bound like stationery, the security nature of the printing moves them to 4907. Another common error is using 4911.99 (other printed matter). However, because 4907 specifically names "cheque forms," it takes precedence according to GRI 3(a), which states that the most specific description should be used.
Top exporters and importers of HS 490700 (the code used for cheque forms), 2025
In 2025, the largest exporter of HS 490700 (the code used for cheque forms) in UN Comtrade data was Malta, with 17% of world exports; the largest importer in UN Comtrade data was China, with 28% 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 490700, not only cheque forms.
Top exporters 2025 · share of world exports
- 1 Malta $348M 17% of world exports
- 2 Hong Kong $290M 14% of world exports
- 3 Germany $182M 9.1% of world exports
World total: $2.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $994M 28% of world imports
- 2 Hong Kong $537M 15% of world imports
- 3 Angola $268M 7.7% of world imports
World total: $3.5B 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 cheque forms
Brazil splits HS 4907.00 into 4 NCM codes. Pick the one that matches your product:
- 4907.00.10Banknotes
- 4907.00.20Travellers' cheques
- 4907.00.30Validated, signed share or bond certificates
- 4907.00.90Unused stamps, cheque forms and other securities
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 cheque forms
What is the HS code for Cheque forms?
The HS code for Cheque forms is 490700 (Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and the like of similar title). The HS code for unused cheque forms is 4907.00.
How do I classify Cheque forms for customs?
Cheque forms is classified under HS code 490700 — Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and the like of similar title. This is a 6-digit subheading level code.
Does this code include used or cancelled cheques?
No, 4907.00 applies to unused forms. Cancelled or used cheques are typically treated as documents or waste paper (Chapter 47) depending on their purpose, though they are rarely traded as commercial goods.
Which countries are the top exporters of cheque forms (HS 490700)?
In 2025, the top exporters of HS 490700 (the code used for cheque forms) in UN Comtrade data were Malta ($348M, 17% of world exports), Hong Kong ($290M) and Germany ($182M). World exports came to about $2.0B, 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 cheque forms (HS 490700)?
In 2025, the top importers of HS 490700 (the code used for cheque forms) in UN Comtrade data were China ($994M, 28% of world imports), Hong Kong ($537M) and Angola ($268M). World imports came to about $3.5B, 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 Cheque forms the same in all countries?
The base HS code 490700 for Cheque 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 cheque forms in Brazil?
Brazil splits HS 490700 into 4 NCM codes, so the right one for cheque forms depends on the product's details: 4907.00.10 (Banknotes), 4907.00.20 (Travellers' cheques), 4907.00.30 (Validated, signed share or bond certificates), 4907.00.90 (Unused stamps, cheque forms and other securities).