Product classification
HS code for Fluting paper: 4805.19
Paper and paperboard, uncoated, fluting paper other than semi-chemical or straw, rolls or sheets.
Classification of fluting paper under HS 4805.19
Fluting paper, other than semi-chemical or straw fluting, is classified under HS code 4805.19. This classification is part of Chapter 48, which covers paper and paperboard. Heading 4805 is for other uncoated paper and paperboard, in rolls or sheets, not further worked than as specified in Note 3 to this Chapter. Fluting paper is the middle layer of corrugated cardboard, providing structural rigidity. Subheading 4805.19 specifically covers fluting paper made from materials other than semi-chemical pulp (which is 4805.11) or straw (4805.12). Most commonly, this includes \"Wellenstoff,\" which is produced from recycled fibers or a mixture of waste paper. The classification is determined by the manufacturing process and the fiber composition. To qualify for this code, the paper must be uncoated and meet specific technical standards for CMT 60 (Concora Medium Test) crush resistance. The Harmonized System distinguishes fluting paper based on the pulping method because semi-chemical fluting (4805.11) typically offers higher strength than the recycled fluting found in 4805.19. Importers must ensure the paper is not corrugated yet; if it has already been corrugated, it moves to heading 4808.
- Covers
- Recycled fluting paper (Wellenstoff)
- Uncoated fluting in rolls
- Waste-paper based corrugating medium
- Test fluting
- Schrenz paper (low-grade fluting)
- Also under 4805.19
- Smurfit Kappa fluting
- International Paper fluting
- WestRock fluting
- Mondi fluting
- DS Smith fluting
Codes often confused with 4805.19
Common mistake. Fluting paper is often misclassified under 4805.11, which is reserved for semi-chemical fluting paper. Semi-chemical fluting is made from virgin wood fibers using a specific chemical-mechanical process, whereas 4805.19 is for recycled or other types. Another common error is classifying it under 4808.10 if the paper has already been corrugated. Furthermore, it should not be confused with Kraftliner (4804), which is used for the outer layers of corrugated boxes rather than the inner fluting medium.
Top exporters and importers of HS 480519 (the code used for fluting paper), 2025
In 2025, the largest exporter of HS 480519 (the code used for fluting paper) in UN Comtrade data was Germany, with 25% of world exports; the largest importer in UN Comtrade data was China, with 17% 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 480519, not only fluting paper.
Top exporters 2025 · share of world exports
- 1 Germany $1.0B 25% of world exports
- 2 France $333M 8.0% of world exports
- 3 Austria $212M 5.1% of world exports
World total: $4.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $719M 17% of world imports
- 2 Poland $412M 9.7% of world imports
- 3 Germany $303M 7.1% of world imports
World total: $4.2B 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 fluting paper
Brazil classifies fluting paper under NCM 4805.19.00: HS 4805.19 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 fluting paper
What is the HS code for Fluting paper?
The HS code for Fluting paper is 480519 (Paper and paperboard; uncoated, fluting paper other than semi-chemical or straw, rolls or sheets).
How do I classify Fluting paper for customs?
Fluting paper is classified under HS code 480519 — Paper and paperboard; uncoated, fluting paper other than semi-chemical or straw, rolls or sheets. This is a 6-digit subheading level code.
What is the HS code for recycled fluting paper?
Recycled fluting paper is classified under HS code 4805.19.
What is the difference between 4805.11 and 4805.19?
4805.11 is for fluting paper made from semi-chemical pulp, while 4805.19 is for fluting paper made from other pulps, most commonly recycled fiber.
Which countries are the top exporters of fluting paper (HS 480519)?
In 2025, the top exporters of HS 480519 (the code used for fluting paper) in UN Comtrade data were Germany ($1.0B, 25% of world exports), France ($333M) and Austria ($212M). World exports came to about $4.1B, 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 fluting paper (HS 480519)?
In 2025, the top importers of HS 480519 (the code used for fluting paper) in UN Comtrade data were China ($719M, 17% of world imports), Poland ($412M) and Germany ($303M). World imports came to about $4.2B, 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 Fluting paper the same in all countries?
The base HS code 480519 for Fluting 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 fluting paper in Brazil?
In Brazil, fluting paper (HS 480519) is classified under NCM 4805.19.00.