Product classification

HS code for Old corrugated containers: 4707.10

Paper or paperboard, waste and scrap, of unbleached kraft paper or paperboard or corrugated paper or paperboard.

Classification of old corrugated containers under HS 4707.10

Old corrugated containers (OCC) are classified under HS code 4707.10. This code is found in Chapter 47, which pertains to pulp of wood or of other fibrous cellulosic material and recovered (waste and scrap) paper or paperboard. Heading 4707 is dedicated to recovered paper and paperboard intended for recycling. Subheading 4707.10 specifically targets waste and scrap of unbleached kraft paper or paperboard or of corrugated paper or paperboard. This classification is essential for the global recycling industry, as it distinguishes high-quality long-fiber material from other types of waste paper. To qualify for this code, the material must be waste or scrap; new, unused boxes are classified elsewhere. The material is typically baled and must consist primarily of unbleached kraft fibers, which provide the structural strength required for corrugated fluting and liners. This code is used by customs authorities to monitor the flow of secondary raw materials and to enforce environmental regulations regarding waste transboundary movements.

Covers
  • Used corrugated cardboard boxes (OCC Grade 11)
  • Double-sorted corrugated (DS OCC Grade 12)
  • Unbleached kraft paper scrap
  • Corrugated paperboard trimmings from manufacturing
  • Baled post-consumer cardboard waste
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 is frequently misclassified under HS code 4707.90, which is a catch-all category for \"other\" paper and paperboard waste, including mixed paper. Using 4707.90 for pure OCC can lead to issues with recycling permits and valuation. Another common error is using 4707.20, which is reserved for waste paper made mainly of bleached chemical pulp that has not been colored in the mass. Additionally, importers sometimes mistakenly use 4819.10, which is the code for new, finished corrugated boxes. If the boxes are used and intended for recovery, 4707.10 is the only correct classification.

4707.90Paper or paperboard; waste and scrap, of paper or paperboard n.e.c. in heading no. 4707 and of unsorted waste and scrap4707.20Paper or paperboard; waste and scrap, paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass4819.10Paper and paperboard; cartons, boxes and cases, of corrugated paper or paperboard

Top exporters and importers of HS 470710 (the code used for old corrugated containers), 2025

In 2025, the largest exporter of HS 470710 (the code used for old corrugated containers) 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 old corrugated containers.

Top exporters 2025 · share of world exports

  1. 1 United States $1.5B
  2. 2 United Kingdom $515M
  3. 3 Netherlands $259M

World total: $4.5B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 India $599M
  2. 2 Vietnam* ~$589M
  3. 3 Malaysia $576M

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 old corrugated containers

Brazil classifies old corrugated containers 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 old corrugated containers

What is the HS code for Old corrugated containers?

The HS code for Old corrugated containers is 470710 (Paper or paperboard; waste and scrap, of unbleached kraft paper or paperboard or corrugated paper or paperboard).

How do I classify Old corrugated containers for customs?

Old corrugated containers 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.

What is the HS code for OCC?

The HS code for Old Corrugated Containers (OCC) is 4707.10, covering unbleached kraft and corrugated paper waste.

Can I use this code for mixed office paper?

No, mixed office paper is generally classified under 4707.90 or 4707.20, depending on the pulp composition and whether it is bleached.

Which countries are the top exporters of old corrugated containers (HS 470710)?

In 2025, the top exporters of HS 470710 (the code used for old corrugated containers) 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 old corrugated containers (HS 470710)?

In 2025, the top importers of HS 470710 (the code used for old corrugated containers) 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 Old corrugated containers the same in all countries?

The base HS code 470710 for Old corrugated containers 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 old corrugated containers in Brazil?

In Brazil, old corrugated containers (HS 470710) is classified under NCM 4707.10.00.