Product classification
HS code for Composite paperboard: 4807.00
Paper and paperboard, composite (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.
Classification of composite paperboard under HS 4807.00
HS code 480700 applies to composite paper and paperboard that has been manufactured by bonding two or more layers of paper or paperboard together using an adhesive. This classification is governed by the notes in Chapter 48, which covers paper and paperboard, articles of paper pulp, of paper or of paperboard. The defining characteristic of products under 480700 is the "composite" nature achieved through lamination with an adhesive, rather than the mechanical bonding of wet layers during the paper-making process. Furthermore, to qualify for this specific code, the material must not be surface-coated or impregnated. It can, however, be internally reinforced. This code is used for heavy-duty packaging materials and structural paper products where multiple plies are required for strength and rigidity. The absence of surface treatments like kaolin coating or plastic lamination is a critical factor in distinguishing this code from other processed paper products. The classification relies on the physical construction of the board, specifically the use of an adhesive layer between the plies, which provides distinct structural properties compared to single-ply or mechanically bonded multi-ply boards.
- Covers
- Laminated paperboard joined with adhesive
- Multi-ply paperboard with internal reinforcement
- Non-surface coated composite sheets
- Adhesive-bonded strawboard
- Composite containerboard
- Also under 4807.00
- Tetra Pak (for aseptic packaging layers)
- Georgia-Pacific (various paperboard products)
- Smurfit Kappa (laminated packaging solutions)
- International Paper (specialty paperboard)
Codes often confused with 4807.00
Common mistake. Composite paperboard is often misclassified under HS code 4805, which covers other uncoated paper and paperboard. However, 4805 is for multi-ply paperboard where the layers are pressed together while wet without adhesive. Another common error is using HS code 4810, which is reserved for paperboard that has been surface-coated with inorganic substances like kaolin or calcium carbonate. If the composite board is coated, it must move to 4810.
Top exporters and importers of HS 480700 (the code used for composite paperboard), 2025
In 2025, the largest exporter of HS 480700 (the code used for composite paperboard) in UN Comtrade data was the Netherlands, with 25% of world exports; the largest importer in UN Comtrade data was the United States, with 10% 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 480700, not only composite paperboard.
Top exporters 2025 · share of world exports
- 1 Netherlands $209M 25% of world exports
- 2 Germany $156M 19% of world exports
- 3 United States $59M 7.1% of world exports
World total: $826M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $88M 10% of world imports
- 2 Belgium $70M 8.2% of world imports
- 3 United Kingdom $67M 7.8% of world imports
World total: $857M 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 composite paperboard
Brazil classifies composite paperboard under NCM 4807.00.00: HS 4807.00 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 composite paperboard
What is the HS code for Composite paperboard?
The HS code for Composite paperboard is 480700 (Paper and paperboard; composite (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets). The HS code for composite paper and paperboard (made by sticking layers together with an adhesive) is 480700.
How do I classify Composite paperboard for customs?
Composite paperboard is classified under HS code 480700 — Paper and paperboard; composite (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. This is a 6-digit subheading level code.
Can composite paperboard be coated?
No, if the paperboard is surface-coated or impregnated, it cannot be classified under 480700 and must be classified under headings such as 4810 or 4811.
Which countries are the top exporters of composite paperboard (HS 480700)?
In 2025, the top exporters of HS 480700 (the code used for composite paperboard) in UN Comtrade data were the Netherlands ($209M, 25% of world exports), Germany ($156M) and the United States ($59M). World exports came to about $826M, 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 composite paperboard (HS 480700)?
In 2025, the top importers of HS 480700 (the code used for composite paperboard) in UN Comtrade data were the United States ($88M, 10% of world imports), Belgium ($70M) and the United Kingdom ($67M). World imports came to about $857M, 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 Composite paperboard the same in all countries?
The base HS code 480700 for Composite paperboard 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 composite paperboard in Brazil?
In Brazil, composite paperboard (HS 480700) is classified under NCM 4807.00.00.