Product classification
HS code for Paper articles: 4823.90
Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres, articles n.e.c. in heading no. 4823.
Classification of paper articles under HS 4823.90
Heading 4823 of the Harmonized System serves as a residual category for paper, paperboard, cellulose wadding, and webs of cellulose fibers that are not specified elsewhere in Chapter 48. Subheading 4823.90 is the "other" category within this heading, covering a wide range of finished paper products that do not fit into more specific descriptions like trays, plates, or filter paper. Classification here is often a matter of exclusion; if a paper article is cut to shape or size and is not covered by headings 4801 through 4822, it likely falls under 4823. This includes technical paper components, specialized industrial paper shapes, and various consumer goods made of paper pulp. The complexity of this code arises from the diversity of products it encompasses, requiring a thorough review of the preceding headings in the chapter to ensure no more specific heading applies. It is the primary code for miscellaneous paper items that have undergone significant conversion or shaping but do not constitute printed matter or stationery items found in other chapters.
- Covers
- Paper gaskets and washers
- Paper dials for instruments
- Paper fans and hand screens
- Filter paper cut to non-standard shapes
- Paper strips for weaving
- Decorative paper shapes (not printed)
- Also under 4823.90
- Whatman filter paper
- Post-it Notes (unprinted base paper)
- Kimberly-Clark (cellulose wadding for specific uses)
- M-real (specialty paperboard)
- Domtar (specialty cellulose fibers)
Codes often confused with 4823.90
Common mistake. Items in 4823.90 are often confused with 4818 (toilet paper and tissues), 4820 (registers and notebooks), or 4911 (other printed matter). If the article is primarily a vehicle for printed text or images, it must be moved to Chapter 49. If it is a household sanitary product, it belongs in 4818.
Top exporters and importers of HS 482390 (the code used for paper articles), 2025
In 2025, the largest exporter of HS 482390 (the code used for paper articles) in UN Comtrade data was China, with 33% of world exports; the largest importer in UN Comtrade data was the United States, with 12% 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 482390, not only paper articles.
Top exporters 2025 · share of world exports
- 1 China $1.9B 33% of world exports
- 2 India $546M 9.6% of world exports
- 3 United States $531M 9.3% of world exports
World total: $5.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $647M 12% of world imports
- 2 Mexico $316M 6.0% of world imports
- 3 Germany $287M 5.4% of world imports
World total: $5.3B 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 paper articles
Brazil splits HS 4823.90 into 4 NCM codes. Pick the one that matches your product:
- 4823.90.10Punched paper cards for Jacquard mechanisms
- 4823.90.20Cut paper, min 600 V dielectric, max 60 g/m²
- 4823.90.91Other paper strips or rolls, 15–36 cm wide
- 4823.90.99Other articles of paper, paperboard or pulp
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 paper articles
What is the HS code for Paper articles?
The HS code for Paper articles is 482390 (Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823).
How do I classify Paper articles for customs?
Paper articles is classified under HS code 482390 — Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823. This is a 6-digit subheading level code.
What is the HS code for miscellaneous paper articles?
Miscellaneous paper articles not elsewhere specified are classified under HS code 4823.90.
Does this code include paper plates?
No, paper plates and trays are specifically classified under HS code 4823.69 or 4823.61 (if made of bamboo).
Which countries are the top exporters of paper articles (HS 482390)?
In 2025, the top exporters of HS 482390 (the code used for paper articles) in UN Comtrade data were China ($1.9B, 33% of world exports), India ($546M) and the United States ($531M). World exports came to about $5.7B, 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.
Which countries are the top importers of paper articles (HS 482390)?
In 2025, the top importers of HS 482390 (the code used for paper articles) in UN Comtrade data were the United States ($647M, 12% of world imports), Mexico ($316M) and Germany ($287M). World imports came to about $5.3B, 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 Paper articles the same in all countries?
The base HS code 482390 for Paper articles 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 paper articles in Brazil?
Brazil splits HS 482390 into 4 NCM codes, so the right one for paper articles depends on the product's details: 4823.90.10 (Punched paper cards for Jacquard mechanisms), 4823.90.20 (Cut paper, min 600 V dielectric, max 60 g/m²), 4823.90.91 (Other paper strips or rolls, 15–36 cm wide), 4823.90.99 (Other articles of paper, paperboard or pulp).