Product classification
HS code for Napkin paper stock: 4803.00
Tissue, towel, napkin stock or similar, for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state.
Classification of napkin paper stock under HS 4803.00
Napkin paper stock is classified under HS code 4803.00. This heading is reserved for tissue, towel, napkin stock, and similar paper used for household or sanitary purposes. To qualify for this code, the paper must be in large formats: rolls exceeding 36 cm in width or rectangular sheets where at least one side exceeds 36 cm in the unfolded state. This classification focuses on the intermediate product—the bulk paper before it is converted into final consumer products like individual napkins or toilet rolls. The material is typically creped, crinkled, embossed, or perforated and is made from cellulose fibers or wadding webs. The classification is based on the intended sanitary use and the specific dimensions of the bulk stock.
- Covers
- Cellulose wadding in bulk rolls
- Webs of cellulose fibers
- Multi-ply tissue stock
- Bulk rolls of absorbent paper for napkins
- Toilet tissue stock in large rolls
- Also under 4803.00
- Georgia-Pacific Tissue Stock
- Kimberly-Clark Professional Jumbo Rolls
- Essity Tork Parent Rolls
- Cascades Tissue Stock
Codes often confused with 4803.00
Common mistake. The most common error is using HS code 4818. Code 4818 is for finished goods like toilet paper, handkerchiefs, and napkins that have been cut to size for retail sale. If the paper is already cut or in rolls narrower than 36 cm, 4803.00 is incorrect. It may also be confused with 4703, which covers the chemical wood pulp used to make the paper, rather than the paper stock itself.
Top exporters and importers of HS 480300 (the code used for napkin paper stock), 2025
In 2025, the largest exporter of HS 480300 (the code used for napkin paper stock) in UN Comtrade data was Indonesia, with 15% of world exports; the largest importer in UN Comtrade data was the United States, 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 480300, not only napkin paper stock.
Top exporters 2025 · share of world exports
- 1 Indonesia $802M 15% of world exports
- 2 Italy $552M 11% of world exports
- 3 China $524M 10.0% of world exports
World total: $5.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $634M 11% of world imports
- 2 United Kingdom $561M 10% of world imports
- 3 Germany $327M 5.9% of world imports
World total: $5.5B 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 napkin paper stock
Brazil splits HS 4803.00 into 2 NCM codes. Pick the one that matches your product:
- 4803.00.10Cellulose wadding and webs of cellulose fibres
- 4803.00.90Other tissue, towel and napkin stock
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 napkin paper stock
What is the HS code for Napkin paper stock?
The HS code for Napkin paper stock is 480300 (Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state). The HS code for bulk napkin paper stock in rolls over 36 cm is 4803.00.
How do I classify Napkin paper stock for customs?
Napkin paper stock is classified under HS code 480300 — Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state. This is a 6-digit subheading level code.
What is the width limit for this code?
The rolls must exceed 36 cm in width to be classified under 4803.00; otherwise, they fall under 4818.
Which countries are the top exporters of napkin paper stock (HS 480300)?
In 2025, the top exporters of HS 480300 (the code used for napkin paper stock) in UN Comtrade data were Indonesia ($802M, 15% of world exports), Italy ($552M) and China ($524M). World exports came to about $5.2B, 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.
Which countries are the top importers of napkin paper stock (HS 480300)?
In 2025, the top importers of HS 480300 (the code used for napkin paper stock) in UN Comtrade data were the United States ($634M, 11% of world imports), the United Kingdom ($561M) and Germany ($327M). World imports came to about $5.5B, 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.
Is the HS code for Napkin paper stock the same in all countries?
The base HS code 480300 for Napkin paper stock 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 napkin paper stock in Brazil?
Brazil splits HS 480300 into 2 NCM codes, so the right one for napkin paper stock depends on the product's details: 4803.00.10 (Cellulose wadding and webs of cellulose fibres), 4803.00.90 (Other tissue, towel and napkin stock).