Product classification
HS code for Lightweight testliner: 4805.24
Paper & paperboard, uncoated, testliner (recycled linerboard), weight 150g/m2, or less, in rolls or sheets.
Classification of lightweight testliner under HS 4805.24
HS code 4805.24 covers lightweight testliner, which is a specific type of paperboard used primarily as the outer or inner layers of corrugated cardboard. Unlike kraftliner, which is made predominantly from virgin wood fibers, testliner is manufactured from recycled fibers, often sourced from recovered paper or paperboard. The classification under 4805.24 is specifically for testliner weighing 150 g/m2 or less. This material is essential in the packaging industry for creating lightweight yet durable shipping containers. The classification process involves verifying that the paper is uncoated and has not been subjected to the chemical sulfate or soda processes that would define it as kraft paper under heading 4804. Because it is made from recycled content, the strength properties are generally lower than virgin kraftliner, but it offers a more sustainable and cost-effective alternative for non-heavy-duty packaging applications.
- Covers
- Recycled linerboard
- Lightweight testliner rolls
- Jute liner
- Multi-ply recycled liner
- Lightweight packaging liners
- Also under 4805.24
- Smurfit Kappa Testliner 2
- DS Smith Testliner
- Mondi ProVantage Testliner
- International Paper Testliner
Codes often confused with 4805.24
Common mistake. The most common misclassification is with 4804.11 (unbleached kraftliner). The distinction lies in the fiber source; 4804 requires virgin chemical pulp, while 4805 is for recycled content. Another error is classifying it under 4805.25, which is for testliner weighing more than 150 g/m2. Customs authorities often perform 'burn tests' or microscopic fiber analysis to determine if the material is truly kraft or recycled testliner, as the duty rates can vary significantly between these categories.
Top exporters and importers of HS 480524 (the code used for lightweight testliner), 2025
In 2025, the largest exporter of HS 480524 (the code used for lightweight testliner) in UN Comtrade data was Germany, with 29% of world exports; the largest importer in UN Comtrade data was Poland, with 11% 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 480524, not only lightweight testliner.
Top exporters 2025 · share of world exports
- 1 Germany $1.3B 29% of world exports
- 2 Spain $298M 6.6% of world exports
- 3 France $274M 6.1% of world exports
World total: $4.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Poland $522M 11% of world imports
- 2 China $408M 8.7% of world imports
- 3 Italy $316M 6.8% of world imports
World total: $4.7B 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 lightweight testliner
Brazil classifies lightweight testliner under NCM 4805.24.00: HS 4805.24 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 lightweight testliner
What is the HS code for Lightweight testliner?
The HS code for Lightweight testliner is 480524 (Paper & paperboard; uncoated, testliner (recycled linerboard), weight 150g/m2, or less, in rolls or sheets). The HS code for lightweight testliner (recycled linerboard) weighing 150 g/m2 or less is 4805.24.
How do I classify Lightweight testliner for customs?
Lightweight testliner is classified under HS code 480524 — Paper & paperboard; uncoated, testliner (recycled linerboard), weight 150g/m2, or less, in rolls or sheets. This is a 6-digit subheading level code.
What is the difference between testliner and kraftliner?
Kraftliner (4804.11) is made from at least 80% virgin sulfate or soda pulp, while testliner (4805.24) is made primarily from recycled fibers and generally has lower burst strength.
Which countries are the top exporters of lightweight testliner (HS 480524)?
In 2025, the top exporters of HS 480524 (the code used for lightweight testliner) in UN Comtrade data were Germany ($1.3B, 29% of world exports), Spain ($298M) and France ($274M). World exports came to about $4.5B, 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 lightweight testliner (HS 480524)?
In 2025, the top importers of HS 480524 (the code used for lightweight testliner) in UN Comtrade data were Poland ($522M, 11% of world imports), China ($408M) and Italy ($316M). World imports came to about $4.7B, 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 Lightweight testliner the same in all countries?
The base HS code 480524 for Lightweight testliner 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 lightweight testliner in Brazil?
In Brazil, lightweight testliner (HS 480524) is classified under NCM 4805.24.00.