Product classification
HS code for Paper bags: 4819.40
Paper and paperboard, sacks and bags, including cones, of paper, paperboard, cellulose wadding or fibres, having a base width less than 40cm.
Classification of paper bags under HS 4819.40
Paper bags and sacks are classified under Chapter 48, which deals with paper and paperboard articles. Heading 4819 covers containers used for the packing or transport of goods, including boxes, cases, and bags. Subheading 4819.40 specifically targets sacks and bags, including cones, that have a base width of less than 40 centimeters. This classification is primarily based on the physical dimensions of the bag's base. These items are typically used for retail packaging, grocery transport, or as lightweight industrial sacks. The material must be paper, paperboard, or cellulose-based. The distinction between 4819.40 and other subheadings is strictly quantitative, focusing on the measurement of the base to differentiate between small-scale consumer bags and larger industrial sacks. This code is essential for the packaging industry to correctly identify products for international trade, as paper packaging is often subject to specific environmental regulations and recycling standards that differ from plastic alternatives.
- Covers
- Small paper grocery bags
- Boutique paper shopping bags
- Paper sandwich bags
- Paper cones for food
- Gift bags made of paper
- Pharmacy paper bags
- Also under 4819.40
- Starbucks paper bags
- McDonald's paper bags
- Sephora gift bags
- CVS pharmacy bags
- small boutique shopping bags
Codes often confused with 4819.40
Common mistake. The most frequent misclassification is with HS code 4819.30, which is for bags with a base width of 40 cm or more. Additionally, paper bags with handles made of leather or reinforced materials might be confused with 4202 (handbags), but if the body is primarily paper, 4819 remains the correct heading.
Top exporters and importers of HS 481940 (the code used for paper bags), 2025
In 2025, the largest exporter of HS 481940 (the code used for paper bags) in UN Comtrade data was China, with 32% of world exports; the largest importer in UN Comtrade data was the United States, with 19% 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 481940, not only paper bags.
Top exporters 2025 · share of world exports
- 1 China $1.9B 32% of world exports
- 2 Germany $447M 7.5% of world exports
- 3 Italy $406M 6.8% of world exports
World total: $6.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.1B 19% of world imports
- 2 Germany $461M 8.3% of world imports
- 3 France $398M 7.2% 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 code for paper bags
Brazil classifies paper bags under NCM 4819.40.00: HS 4819.40 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 paper bags
What is the HS code for Paper bags?
The HS code for Paper bags is 481940 (Paper and paperboard; sacks and bags, including cones, of paper, paperboard, cellulose wadding or fibres, having a base width less than 40cm).
How do I classify Paper bags for customs?
Paper bags is classified under HS code 481940 — Paper and paperboard; sacks and bags, including cones, of paper, paperboard, cellulose wadding or fibres, having a base width less than 40cm. This is a 6-digit subheading level code.
What is the HS code for small paper bags?
Paper bags with a base width of less than 40 cm are classified under HS code 4819.40.
How do I measure the base width for classification?
The base width is measured across the bottom of the bag when it is fully opened. If this measurement is 40 cm or greater, the code changes to 4819.30.
Which countries are the top exporters of paper bags (HS 481940)?
In 2025, the top exporters of HS 481940 (the code used for paper bags) in UN Comtrade data were China ($1.9B, 32% of world exports), Germany ($447M) and Italy ($406M). World exports came to about $6.0B, 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 bags (HS 481940)?
In 2025, the top importers of HS 481940 (the code used for paper bags) in UN Comtrade data were the United States ($1.1B, 19% of world imports), Germany ($461M) and France ($398M). 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 Paper bags the same in all countries?
The base HS code 481940 for Paper bags 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 bags in Brazil?
In Brazil, paper bags (HS 481940) is classified under NCM 4819.40.00.