Product classification
HS code for Creped kraft paper: 4808.40
Paper and paperboard, kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803.
Classification of creped kraft paper under HS 4808.40
Creped kraft paper is classified under HS code 4808.40. This classification is governed by the General Rules for the Interpretation of the Harmonized System, specifically falling within Chapter 48, which covers paper and paperboard. Heading 4808 is designated for paper and paperboard that has been mechanically worked after the initial manufacturing process, such as being creped, crinkled, embossed, or perforated. Subheading 4808.40 specifically identifies kraft paper that has undergone the creping or crinkling process. The creping process involves the use of a doctor blade to scrape the paper off a drying cylinder, creating a micro-folded texture that increases the paper's stretchability and energy absorption capacity. This makes it distinct from standard flat kraft paper. To qualify for this code, the base material must meet the definition of kraft paper (primarily chemical wood pulp) and must exhibit the characteristic crinkled surface. This classification applies regardless of whether the paper is in rolls or sheets, and whether or not it has been further embossed or perforated, provided it is not a sanitary paper product of heading 4803.
- Covers
- Creped kraft paper in industrial rolls
- Crinkled kraft paper sheets for heavy-duty packaging
- Embossed and creped kraft paper for decorative wrapping
- Perforated creped kraft paper for specialized filtration
- Stretchable kraft paper used in the manufacture of multi-wall sacks
- Also under 4808.40
- BillerudKorsnäs (kraft paper solutions)
- Mondi Group (specialty kraft paper)
- International Paper (packaging kraft)
- Smurfit Kappa (industrial papers)
Codes often confused with 4808.40
Common mistake. Creped kraft paper is frequently misclassified under HS code 4804.11 or 4804.19, which covers uncoated kraft paper and paperboard. However, 4804 is reserved for paper that has not been mechanically worked (creped or crinkled). Another common error is using HS code 4803.00, which covers toilet or facial tissue stock; while these are also creped, 4803 is strictly for household or sanitary purposes, whereas 4808.40 is for industrial or packaging kraft.
Top exporters and importers of HS 480840 (the code used for creped kraft paper), 2025
In 2025, the largest exporter of HS 480840 (the code used for creped kraft paper) in UN Comtrade data was France, with 27% of world exports; the largest importer in UN Comtrade data was Italy, 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 480840, not only creped kraft paper.
Top exporters 2025 · share of world exports
- 1 France $50M 27% of world exports
- 2 United States $40M 21% of world exports
- 3 Sweden $23M 13% of world exports
World total: $187M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $33M 15% of world imports
- 2 Germany $23M 10% of world imports
- 3 China $23M 10% of world imports
World total: $227M 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 creped kraft paper
Brazil classifies creped kraft paper under NCM 4808.40.00: HS 4808.40 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 creped kraft paper
What is the HS code for Creped kraft paper?
The HS code for Creped kraft paper is 480840 (Paper and paperboard; kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803). The specific HS code for creped or crinkled kraft paper, other than sanitary paper, is 4808.40.
How do I classify Creped kraft paper for customs?
Creped kraft paper is classified under HS code 480840 — Paper and paperboard; kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803. This is a 6-digit subheading level code.
How does 4808.40 differ from 4804?
HS code 4804 is for standard, flat, uncoated kraft paper. Once that paper is mechanically processed to have a crinkled or creped texture, it moves to heading 4808.
Which countries are the top exporters of creped kraft paper (HS 480840)?
In 2025, the top exporters of HS 480840 (the code used for creped kraft paper) in UN Comtrade data were France ($50M, 27% of world exports), the United States ($40M) and Sweden ($23M). World exports came to about $187M, 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 creped kraft paper (HS 480840)?
In 2025, the top importers of HS 480840 (the code used for creped kraft paper) in UN Comtrade data were Italy ($33M, 15% of world imports), Germany ($23M) and China ($23M). World imports came to about $227M, 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 Creped kraft paper the same in all countries?
The base HS code 480840 for Creped kraft 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 creped kraft paper in Brazil?
In Brazil, creped kraft paper (HS 480840) is classified under NCM 4808.40.00.