Product classification

HS code for Coated board: 4810.99

Paper and paperboard, coated with inorganic substances only, whether or not surface-coloured, surface-decorated or printed, n.e.c. in heading no. 4810, in rolls or sheets.

Classification of coated board under HS 4810.99

HS code 4810.99 is used for paper and paperboard coated with inorganic substances like kaolin (China clay) or calcium carbonate. This specific subheading is a \"basket\" category for products that do not fit into the more specific descriptions within heading 4810, such as multi-ply paperboard or paper used for writing and printing. The coating must be applied with a binder (like starch or latex) and can be on one or both sides. The classification requires that the coating be inorganic; if the board is coated with plastic or wax, it would fall under heading 4811. Additionally, the board must be in rolls or rectangular sheets. This code is often used for high-quality packaging boards that require a smooth surface for high-resolution printing, provided the printing is not the primary characteristic of the product. The classification process involves testing the coating material and the weight of the board to ensure it meets the criteria for paperboard.

Covers
  • Clay-coated paperboard
  • Kaolin-coated board for packaging
  • Surface-decorated coated board
  • Printed coated board (non-advertising)
  • Inorganic coated multi-ply board
  • Bleached coated paperboard
Also under 4810.99
  • Avery Dennison Coated Label Stock
  • Sappi Atelier
  • UPM Fine Coated
  • Stora Enso Ensocoat
  • International Paper Coated Specialty Board

Codes often confused with 4810.99

Common mistake. Coated board is often confused with 4810.92, which is specifically for multi-ply paperboard. If the board is single-ply but coated, it must go to 4810.99. Another common error is using 4811.51 or 4811.59, which are for paperboard coated with plastics. The distinction between inorganic (clay) and organic (plastic) coatings is the primary factor in choosing between heading 4810 and 4811.

4810.92Paper and paperboard; multi-ply, coated with kaolin or other inorganic substances only, for non-graphic purposes, n.e.c. in heading no. 4810, in rolls or sheets4811.51Paper and paperboard; coated, impregnated or covered with plastics (excluding adhesives), bleached, weighing more than 150g/m2, other than goods of heading no. 4803, 4809, or 48104811.59Paper and paperboard; coated, impregnated or covered with plastics (excluding adhesives), other than bleached and weighing more than 150g/m2, other than goods of heading no. 4803, 4809, or 481048.10Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size48.11Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810

Top exporters and importers of HS 481099 (the code used for coated board), 2025

In 2025, the largest exporter of HS 481099 (the code used for coated board) in UN Comtrade data was Germany, with 25% of world exports; the largest importer in UN Comtrade data was Poland, with 9.6% 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 481099, not only coated board.

Top exporters 2025 · share of world exports

  1. 1 Germany $125M
  2. 2 India $98M
  3. 3 United States $80M

World total: $492M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Poland $64M
  2. 2 United States $48M
  3. 3 Canada $47M

World total: $668M 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 coated board

Brazil splits HS 4810.99 into 2 NCM codes. Pick the one that matches your product:

  • 4810.99.10Other coated paper/board, max 15 cm/360 mm
  • 4810.99.90Other inorganic-coated paper and paperboard

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 coated board

What is the HS code for Coated board?

The HS code for Coated board is 481099 (Paper and paperboard; coated with inorganic substances only, whether or not surface-coloured, surface-decorated or printed, n.e.c. in heading no. 4810, in rolls or sheets). The HS code for paperboard coated with inorganic substances (not elsewhere specified) is 4810.99. This applies to rolls or sheets of various weights.

How do I classify Coated board for customs?

Coated board is classified under HS code 481099 — Paper and paperboard; coated with inorganic substances only, whether or not surface-coloured, surface-decorated or printed, n.e.c. in heading no. 4810, in rolls or sheets. This is a 6-digit subheading level code.

Can the board be printed?

Yes, the board can be printed or surface-decorated, provided that the printing is incidental and the product does not become a printed matter item under Chapter 49 (like a poster or book).

Which countries are the top exporters of coated board (HS 481099)?

In 2025, the top exporters of HS 481099 (the code used for coated board) in UN Comtrade data were Germany ($125M, 25% of world exports), India ($98M) and the United States ($80M). World exports came to about $492M, 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 coated board (HS 481099)?

In 2025, the top importers of HS 481099 (the code used for coated board) in UN Comtrade data were Poland ($64M, 9.6% of world imports), the United States ($48M) and Canada ($47M). World imports came to about $668M, 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 Coated board the same in all countries?

The base HS code 481099 for Coated board 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 coated board in Brazil?

Brazil splits HS 481099 into 2 NCM codes, so the right one for coated board depends on the product's details: 4810.99.10 (Other coated paper/board, max 15 cm/360 mm), 4810.99.90 (Other inorganic-coated paper and paperboard).