Product classification
HS code for Corrugated paper: 4808.10
Paper and paperboard, corrugated, whether or not perforated, in rolls or sheets, other than paper of heading 4803.
Classification of corrugated paper under HS 4808.10
Corrugated paper in rolls or sheets is classified under HS code 4808.10. This heading covers paper and paperboard that has been corrugated, creped, crinkled, embossed, or perforated. Unlike finished boxes, 4808.10 refers to the raw material or semi-finished product. The process of corrugation involves passing the paper through heated rollers to create the characteristic wave-like pattern (fluting). This classification is distinct from the base paper used to make the corrugated sheet (which might fall under 4805) and the finished containers made from it (4819). This material is often used as a protective wrapping or as an intermediate product in the manufacture of boxes. The key to this classification is that the paper has been physically altered to have a corrugated surface but has not yet been converted into a specific article like a box or a bag. It must be in the form of rolls or sheets to stay within heading 4808. If the paper is perforated but not corrugated, it still falls under heading 4808, but 4808.10 is specifically for the corrugated variety.
- Covers
- Single-face corrugated paper rolls
- Corrugated paperboard sheets for DIY crafts
- Fluted paper sheets for protective packaging
- Corrugated paper in bulk rolls for industrial use
- Perforated corrugated paperboard
- 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 paper is often confused with HS code 4805.11, which covers semi-chemical fluting paper. The difference is that 4805.11 is the flat paper intended to be corrugated, while 4808.10 is the paper after the corrugation process has occurred. Another common error is using 4819.10, which is only for finished corrugated boxes. If the material is just a sheet and not a box, 4808.10 is the correct code.
Top exporters and importers of HS 480810 (the code used for corrugated paper), 2025
In 2025, the largest exporter of HS 480810 (the code used for corrugated paper) 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 paper.
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 paper
Brazil classifies corrugated paper 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 paper
What is the HS code for Corrugated paper?
The HS code for Corrugated paper 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 paper for customs?
Corrugated paper 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.
Is this the same as cardboard?
In common language, yes, but in HS terms, "cardboard" is a general term for heavy paperboard. 4808.10 specifically requires the material to be corrugated (having a fluted or wavy profile).
Which countries are the top exporters of corrugated paper (HS 480810)?
In 2025, the top exporters of HS 480810 (the code used for corrugated paper) 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 paper (HS 480810)?
In 2025, the top importers of HS 480810 (the code used for corrugated paper) 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 paper the same in all countries?
The base HS code 480810 for Corrugated paper 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 paper in Brazil?
In Brazil, corrugated paper (HS 480810) is classified under NCM 4808.10.00.