Product classification
HS code for NCR paper: 4809.20
Paper, self-copy paper, whether or not printed, in rolls or sheets.
Classification of NCR paper under HS 4809.20
NCR (No Carbon Required) paper, also known as self-copy paper, is classified under HS code 4809.20. This classification applies when the paper is presented in large rolls or sheets. Heading 4809 covers carbon paper, self-copy paper, and other copying or transfer papers. The primary characteristic of NCR paper is its coating of micro-encapsulated dye or reactive clay, which allows for the transfer of images or text to subsequent sheets without the use of carbon paper. According to the Chapter 48 notes, heading 4809 is restricted to paper in rolls of a width exceeding 36 cm or in rectangular sheets with at least one side exceeding 36 cm in the unfolded state. This classification is based on the bulk format of the material, intended for further industrial conversion into forms or pads.
- Covers
- Bulk rolls of self-copy paper
- Large sheets of carbonless copy paper
- CB (Coated Back) bulk paper
- CF (Coated Front) bulk paper
- CFB (Coated Front and Back) bulk paper
- Also under 4809.20
- Appleton Coated (NCR Paper)
- Koehler Paper (REACTO carbonless paper)
- Mitsubishi HiTec Paper (thermoscript)
- Domtar (specialty papers)
Codes often confused with 4809.20
Common mistake. The most frequent misclassification occurs between 4809.20 and 4816.20. The difference is entirely based on size. If the rolls are 36 cm or less in width, or the sheets are 36 cm or less on all sides, the paper must be classified under 4816.20. Additionally, if the paper is already printed and bound into manifold business forms, it should be classified under 4820.40 rather than 4809.20.
Top exporters and importers of HS 480920 (the code used for NCR paper), 2025
In 2025, the largest exporter of HS 480920 (the code used for NCR paper) in UN Comtrade data was Indonesia, with 25% of world exports; the largest importer in UN Comtrade data was France, with 8.0% 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 480920, not only NCR paper.
Top exporters 2025 · share of world exports
- 1 Indonesia $90M 25% of world exports
- 2 Germany $79M 23% of world exports
- 3 China $68M 19% of world exports
World total: $352M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 France $30M 8.0% of world imports
- 2 United States $21M 5.7% of world imports
- 3 Italy $17M 4.4% of world imports
World total: $377M 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 NCR paper
Brazil classifies NCR paper under NCM 4809.20.00: HS 4809.20 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 NCR paper
What is the HS code for NCR paper?
The HS code for NCR paper is 480920 (Paper; self-copy paper, whether or not printed, in rolls or sheets). The HS code for NCR paper in bulk rolls or large sheets is 4809.20.
How do I classify NCR paper for customs?
NCR paper is classified under HS code 480920 — Paper; self-copy paper, whether or not printed, in rolls or sheets. This is a 6-digit subheading level code.
What size determines if NCR paper falls under 4809?
The paper must be in rolls wider than 36 cm or in sheets where at least one side exceeds 36 cm to be classified under 4809.
Which countries are the top exporters of NCR paper (HS 480920)?
In 2025, the top exporters of HS 480920 (the code used for NCR paper) in UN Comtrade data were Indonesia ($90M, 25% of world exports), Germany ($79M) and China ($68M). World exports came to about $352M, 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 NCR paper (HS 480920)?
In 2025, the top importers of HS 480920 (the code used for NCR paper) in UN Comtrade data were France ($30M, 8.0% of world imports), the United States ($21M) and Italy ($17M). World imports came to about $377M, 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 NCR paper the same in all countries?
The base HS code 480920 for NCR 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 NCR paper in Brazil?
In Brazil, NCR paper (HS 480920) is classified under NCM 4809.20.00.