Product classification
HS code for Corrugated cardboard: 4808.10
Paper and paperboard, corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803.
Classification of corrugated cardboard under HS 4808.10
Corrugated cardboard is classified under HS code 4808.10. This classification applies to paper and paperboard that has been mechanically processed to create a fluted or ridged profile. Heading 4808 specifically includes paper and paperboard that is corrugated (with or without glued flat surface sheets), creped, crinkled, embossed, or perforated, in rolls or sheets. The classification is based on the physical transformation of the paper into a corrugated form, which provides structural rigidity and cushioning properties. This material typically consists of a fluted corrugated medium joined to one or more flat liners (kraftliner or testliner). Under the General Rules for the Interpretation (GRI) of the Harmonized System, heading 4808 is the most specific description for paper that has been worked in this manner. It is important to distinguish this raw material from the finished containers made from it. This code is essential for manufacturers who import the sheets or rolls for further conversion into packaging products.
- Covers
- Single-face corrugated paper rolls
- Double-face corrugated cardboard sheets
- Triple-wall corrugated board
- Fluted paperboard for packaging
- Corrugated fiberboard sheets
- Also under 4808.10
- WestRock (corrugated packaging)
- DS Smith (corrugated solutions)
- Oji Holdings (corrugated board)
- Mondi Group (corrugated materials)
Codes often confused with 4808.10
Common mistake. Corrugated cardboard is most often misclassified under HS code 4819.10, which is the code for finished boxes, cases, and cartons made of corrugated paper. HS code 4808.10 only applies to the material in rolls or sheets. Another error is using the codes for the base paper, such as 4804 (uncoated kraft paper), which applies only before the paper has been corrugated. Finally, 4808.90 is sometimes used, but 4808.10 is the specific subheading for the corrugated variety.
Top exporters and importers of HS 480810 (the code used for corrugated cardboard), 2025
In 2025, the largest exporter of HS 480810 (the code used for corrugated cardboard) in UN Comtrade data was the United States, with 29% of world exports; the largest importer in UN Comtrade data was Canada, with 15% 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 480810, not only corrugated cardboard.
Top exporters 2025 · share of world exports
- 1 United States $463M 29% of world exports
- 2 Germany $368M 23% of world exports
- 3 France $86M 5.3% of world exports
World total: $1.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Canada $252M 15% of world imports
- 2 Mexico $227M 13% of world imports
- 3 Poland $151M 8.7% of world imports
World total: $1.7B 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 corrugated cardboard
Brazil classifies corrugated cardboard under NCM 4808.10.00: HS 4808.10 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 corrugated cardboard
What is the HS code for Corrugated cardboard?
The HS code for Corrugated cardboard is 480810 (Paper and paperboard; corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803). The HS code for corrugated paper and paperboard in rolls or sheets is 4808.10.
How do I classify Corrugated cardboard for customs?
Corrugated cardboard is classified under HS code 480810 — Paper and paperboard; corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803. This is a 6-digit subheading level code.
Does this code include corrugated boxes?
No, finished corrugated boxes and cartons are classified under HS code 4819.10. Code 4808.10 is strictly for the material in its sheet or roll form.
Which countries are the top exporters of corrugated cardboard (HS 480810)?
In 2025, the top exporters of HS 480810 (the code used for corrugated cardboard) in UN Comtrade data were the United States ($463M, 29% of world exports), Germany ($368M) and France ($86M). World exports came to about $1.6B, 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 corrugated cardboard (HS 480810)?
In 2025, the top importers of HS 480810 (the code used for corrugated cardboard) in UN Comtrade data were Canada ($252M, 15% of world imports), Mexico ($227M) and Poland ($151M). World imports came to about $1.7B, 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 Corrugated cardboard the same in all countries?
The base HS code 480810 for Corrugated cardboard 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 corrugated cardboard in Brazil?
In Brazil, corrugated cardboard (HS 480810) is classified under NCM 4808.10.00.