Product classification
HS code for Impregnated paper: 4811.90
Paper, paperboard, cellulose wadding and webs of soft cellulose fibres, coated, impregnated, covered, surface-decorated or surface-coloured, n.e.c. in heading no. 4811, in rolls or sheets.
Classification of impregnated paper under HS 4811.90
HS code 481190 is used for paper, paperboard, cellulose wadding, and webs of soft cellulose fibers that have been coated, impregnated, or covered, and which are not specified in other subheadings of heading 4811. The classification under 481190 is determined by the "otherwise" nature of the treatment. Heading 4811 covers paper that has been surface-treated in rolls or rectangular sheets. Subheading 481190 acts as a basket category for various types of impregnated paper, such as those treated with wax, stearin, oil, or specialized chemicals that do not fall under categories like self-adhesive, gummed, or bleached paper. The classification process involves verifying that the paper has undergone a process that penetrates the fibers (impregnation) or covers the surface, and that this process occurs after the initial formation of the paper web. This code is essential for industrial papers used in packaging, technical applications, and construction where the paper requires specific barrier properties or chemical resistance provided by the impregnation.
- Covers
- Oil-impregnated paper for electrical insulation
- Wax-coated or impregnated wrapping paper
- Silicone-impregnated release paper
- Paraffin-coated paperboard
- Resin-impregnated decorative paper (not for laminates)
- Stearin-treated moisture-proof paper
- Also under 4811.90
- UPM Raflatac release liners
- AR Metallizing packaging paper
- 3M abrasive backing paper
- specialty decorative papers
Codes often confused with 4811.90
Common mistake. Impregnated paper is often misclassified under HS code 4807, which covers composite paper and paperboard made by sticking layers together with an adhesive. It is also frequently confused with HS code 481141 or 481149, which are specific to gummed or adhesive paper. If the paper is impregnated with plastics and the plastic constitutes more than half the total thickness, it may be classified under Chapter 39 (Plastics) rather than Chapter 48. Additionally, paper that is simply colored or printed without further impregnation should be checked against 481190 versus 481151 or 481160 depending on the specific coating used.
Top exporters and importers of HS 481190 (the code used for impregnated paper), 2025
In 2025, the largest exporter of HS 481190 (the code used for impregnated paper) in UN Comtrade data was Germany, with 25% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 481190, not only impregnated paper.
Top exporters 2025 · share of world exports
- 1 Germany $1.2B 25% of world exports
- 2 China $897M 19% of world exports
- 3 United States $370M 7.7% of world exports
World total: $4.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $635M 13% of world imports
- 2 Germany $255M 5.1% of world imports
- 3 Italy $233M 4.7% of world imports
World total: $5.0B 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 codes for impregnated paper
Brazil splits HS 4811.90 into 4 NCM codes. Pick the one that matches your product:
- 4811.90.11Electrolytic starch-paste paper, 75–120 g/m²
- 4811.90.19Other coated paper n.e.c., max 15 cm/360 mm
- 4811.90.20Sandpaper base rolls, 105–135 g/m², min 15% latex
- 4811.90.90Other coated or impregnated paper and paperboard
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 impregnated paper
What is the HS code for Impregnated paper?
The HS code for Impregnated paper is 481190 (Paper, paperboard, cellulose wadding and webs of soft cellulose fibres; coated, impregnated, covered, surface-decorated or surface-coloured, n.e.c. in heading no. 4811, in rolls or sheets). The HS code for paper and paperboard that is impregnated or coated (and not elsewhere specified) is 481190.
How do I classify Impregnated paper for customs?
Impregnated paper is classified under HS code 481190 — Paper, paperboard, cellulose wadding and webs of soft cellulose fibres; coated, impregnated, covered, surface-decorated or surface-coloured, n.e.c. in heading no. 4811, in rolls or sheets. This is a 6-digit subheading level code.
Does this include carbon paper?
No, carbon paper and similar copying papers are classified under HS code 4816.
Which countries are the top exporters of impregnated paper (HS 481190)?
In 2025, the top exporters of HS 481190 (the code used for impregnated paper) in UN Comtrade data were Germany ($1.2B, 25% of world exports), China ($897M) and the United States ($370M). World exports came to about $4.8B, 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 impregnated paper (HS 481190)?
In 2025, the top importers of HS 481190 (the code used for impregnated paper) in UN Comtrade data were the United States ($635M, 13% of world imports), Germany ($255M) and Italy ($233M). World imports came to about $5.0B, 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 Impregnated paper the same in all countries?
The base HS code 481190 for Impregnated 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 impregnated paper in Brazil?
Brazil splits HS 481190 into 4 NCM codes, so the right one for impregnated paper depends on the product's details: 4811.90.11 (Electrolytic starch-paste paper, 75–120 g/m²), 4811.90.19 (Other coated paper n.e.c., max 15 cm/360 mm), 4811.90.20 (Sandpaper base rolls, 105–135 g/m², min 15% latex), 4811.90.90 (Other coated or impregnated paper and paperboard).