Product classification

HS code for Corrugated medium: 4805.12

Paper and paperboard, uncoated, straw fluting paper, rolls or sheets.

Classification of corrugated medium under HS 4805.12

Corrugated medium, specifically straw fluting paper, is classified under HS code 4805.12. This classification is determined by the material composition and the intended industrial application of the paper. Under Chapter 48, which covers paper and paperboard, heading 4805 is reserved for other uncoated paper and paperboard in rolls or sheets. Subheading 4805.12 specifically identifies straw fluting paper. This material is characterized by its stiffness and ability to be formed into waves (flutes) to provide structural integrity to corrugated fiberboard. The classification relies on the fact that the paper is uncoated and has not undergone further processing that would place it in a more specific category like kraft paper or multi-ply paperboard. The manufacturing process involves pulping straw or other cereal stalks, which results in a specific fiber length and density suitable for the fluting process. Customs authorities look for the absence of chemical treatments that would otherwise classify the paper under 4805.11. The paper must be in rolls or sheets to meet the requirements of this heading. Furthermore, the weight and thickness must comply with the standards for fluting paper used in the packaging industry. According to the General Rules of Interpretation (GRI) 1 and 6, the classification is governed by the terms of the headings and subheadings. Since 4805.12 specifically mentions straw fluting, it takes precedence over more general categories. The paper must also not be kraft paper, which is defined by its high sulfate pulp content and strength, typically falling under 4804. Technical tests like the Concora Medium Test (CMT) are often used to verify the fluting properties of the paper, ensuring it meets the mechanical requirements for the middle layer of corrugated boxes.

Covers
  • Straw fluting paper in rolls
  • Uncoated straw paperboard in sheets
  • Recycled straw-based medium for corrugation
  • Non-chemical fluting paper made from cereal stalks
Also under 4805.12
  • Nine Dragons Paper (straw-based products)
  • Shanying International (straw pulp paper)
  • various local Chinese manufacturers
  • European mills experimenting with straw pulp

Codes often confused with 4805.12

Common mistake. This code is frequently confused with 4805.11, which covers semi-chemical fluting paper. The distinction lies in the pulping process; 4805.11 requires a semi-chemical process, whereas 4805.12 is specifically for straw-based materials. It may also be confused with 4805.19, which is a residual category for other fluting paper not made of straw or semi-chemical pulp. Additionally, if the paper is coated, it must be classified under heading 4810 or 4811.

4805.19Paper and paperboard; uncoated, fluting paper other than semi-chemical or straw, rolls or sheets4805.11Paper and paperboard; uncoated, semi-chemical fluting paper, rolls or sheets48.10Paper 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 480512 (the code used for corrugated medium), 2025

In 2025, the largest exporter of HS 480512 (the code used for corrugated medium) in UN Comtrade data was Saudi Arabia, with 68% of world exports; the largest importer in UN Comtrade data was Denmark, with 46% 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 480512, not only corrugated medium.

Top exporters 2025 · share of world exports

  1. 1 Saudi Arabia $2.8M
  2. 2 China $536K
  3. 3 Malaysia $199K

World total: $4.1M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Denmark $4.1M
  2. 2 Bahrain* ~$1.5M
  3. 3 Jordan* ~$825K

World total: $8.9M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 medium

Brazil classifies corrugated medium under NCM 4805.12.00: HS 4805.12 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 medium

What is the HS code for Corrugated medium?

The HS code for Corrugated medium is 480512 (Paper and paperboard; uncoated, straw fluting paper, rolls or sheets). The HS code for corrugated medium made of straw fluting paper is 4805.12.

How do I classify Corrugated medium for customs?

Corrugated medium is classified under HS code 480512 — Paper and paperboard; uncoated, straw fluting paper, rolls or sheets. This is a 6-digit subheading level code.

Does this code include recycled fluting paper?

Yes, provided the recycled paper is primarily composed of straw fibers and is uncoated, it falls under 4805.12. If it is made from other recycled pulps, it may fall under 4805.19.

Which countries are the top exporters of corrugated medium (HS 480512)?

In 2025, the top exporters of HS 480512 (the code used for corrugated medium) in UN Comtrade data were Saudi Arabia ($2.8M, 68% of world exports), China ($536K) and Malaysia ($199K). World exports came to about $4.1M, 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 medium (HS 480512)?

In 2025, the top importers of HS 480512 (the code used for corrugated medium) in UN Comtrade data were Denmark ($4.1M, 46% of world imports), Bahrain (about $1.5M) and Jordan (about $825K). World imports came to about $8.9M, 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 medium the same in all countries?

The base HS code 480512 for Corrugated medium 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 medium in Brazil?

In Brazil, corrugated medium (HS 480512) is classified under NCM 4805.12.00.