Product classification
HS code for OCC scrap: 4707.10
Paper or paperboard, waste and scrap, of unbleached kraft paper or paperboard or corrugated paper or paperboard.
Classification of OCC scrap under HS 4707.10
Old Corrugated Containers (OCC) scrap is classified under HS code 4707.10. This code is part of Chapter 47, which covers pulp of wood or of other fibrous cellulosic material, as well as recovered (waste and scrap) paper or paperboard. The classification 4707.10 specifically applies to waste and scrap of unbleached kraft paper or paperboard, or corrugated paper or paperboard. The logic for this classification is based on the material's state as waste and its specific fiber composition. OCC is primarily composed of unbleached kraft fibers, which are characterized by their brown color and high strength. The "corrugated" aspect refers to the fluted layer found in cardboard boxes. This code is essential for the global recycling industry, as it distinguishes high-value kraft-based scrap from other types of paper waste. To be classified here, the material must be intended for the recovery of fiber through a recycling process and must not be new, unused paper products.
- Covers
- Used corrugated cardboard boxes
- Unbleached kraft paper scraps
- Industrial corrugated trimmings from box manufacturing
- Discarded kraft paper packaging materials
- Recovered unbleached paperboard
- Also under 4707.10
- International Paper OCC
- Smurfit Kappa recycled fiber
- WestRock corrugated waste
- DS Smith recovered paper
Codes often confused with 4707.10
Common mistake. OCC scrap is frequently confused with 4707.20, which covers waste of other paper or paperboard made mainly of bleached chemical pulp (like office paper), or 4707.90, which is for unsorted waste and scrap. Another error is classifying scrap under 4819.10, which is the code for new, finished corrugated boxes. Once a box is used and discarded as waste, it must move from Chapter 48 to Chapter 47.
Top exporters and importers of HS 470710 (the code used for OCC scrap), 2025
In 2025, the largest exporter of HS 470710 (the code used for OCC scrap) in UN Comtrade data was the United States, with 34% of world exports; the largest importer in UN Comtrade data was India, with 14% of world imports. Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 1.5% of its imports here ($9.9M, CEPII BACI), so it may rank higher.
Figures cover everything classified under HS 470710, not only OCC scrap.
Top exporters 2025 · share of world exports
- 1 United States $1.5B 34% of world exports
- 2 United Kingdom $515M 11% of world exports
- 3 Netherlands $259M 5.7% of world exports
World total: $4.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $599M 14% of world imports
- 2 Vietnam* ~$589M 13% of world imports · partner records ↗
- 3 Malaysia $576M 13% of world imports
Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 1.5% of its imports here ($9.9M, CEPII BACI), so it may rank higher.
World total: $4.4B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 OCC scrap
Brazil classifies OCC scrap under NCM 4707.10.00: HS 4707.10 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 OCC scrap
What is the HS code for OCC scrap?
The HS code for OCC scrap is 470710 (Paper or paperboard; waste and scrap, of unbleached kraft paper or paperboard or corrugated paper or paperboard). The specific HS code for Old Corrugated Containers (OCC) and unbleached kraft scrap is 4707.10.
How do I classify OCC scrap for customs?
OCC scrap is classified under HS code 470710 — Paper or paperboard; waste and scrap, of unbleached kraft paper or paperboard or corrugated paper or paperboard. This is a 6-digit subheading level code.
Does this code include shredded office paper?
No, shredded office paper is typically made from bleached chemical pulp and is classified under HS code 4707.20.
Which countries are the top exporters of OCC scrap (HS 470710)?
In 2025, the top exporters of HS 470710 (the code used for OCC scrap) in UN Comtrade data were the United States ($1.5B, 34% of world exports), the United Kingdom ($515M) and the Netherlands ($259M). 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 OCC scrap (HS 470710)?
In 2025, the top importers of HS 470710 (the code used for OCC scrap) in UN Comtrade data were India ($599M, 14% of world imports), Vietnam (about $589M) and Malaysia ($576M). World imports came to about $4.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 1.5% of its imports here ($9.9M, CEPII BACI), so it may rank higher.
Is the HS code for OCC scrap the same in all countries?
The base HS code 470710 for OCC scrap 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 OCC scrap in Brazil?
In Brazil, OCC scrap (HS 470710) is classified under NCM 4707.10.00.