Product classification
HS code for Paper towels: 4818.20
Paper articles, handkerchiefs, cleansing or facial tissues and towels.
Classification of paper towels under HS 4818.20
Paper towels are classified under HS code 4818.20 because they are finished paper products intended for household, sanitary, or hospital use. This specific subheading falls under Heading 4818, which covers toilet paper and similar paper of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape. The classification is determined by the product's end-use as a cleansing or drying medium and its physical form, typically perforated rolls or folded sheets. Unlike bulk paper rolls used in industrial manufacturing, these items are retail-ready and processed for consumer convenience. The General Rules for the Interpretation (GRI) of the Harmonized System dictate that products are classified according to the terms of the headings and any relative section or chapter notes. Chapter 48 Note 8 specifies the dimensions and types of paper products that fall under this category, ensuring that paper towels for domestic use are clearly separated from industrial-sized rolls.
- Covers
- Kitchen paper towels in rolls
- Multi-fold hand towels for dispensers
- C-fold and Z-fold paper towels
- Disposable guest towels made of paper
- Perforated paper towel rolls for household use
- Also under 4818.20
- Kleenex Tissues
- Bounty Paper Towels
- Viva Paper Towels
- Puffs Plus Lotion Tissues
- Scott Multifold Paper Towels
Codes often confused with 4818.20
Common mistake. Paper towels are frequently confused with HS code 4803.00, which covers stock paper used for towels but in large, industrial-sized rolls (exceeding 36 cm in width). Another common error is using 4818.10, which is strictly reserved for toilet paper. It is essential to distinguish between the two based on the texture, ply, and intended application of the paper.
Top exporters and importers of HS 481820 (the code used for paper towels), 2025
In 2025, the largest exporter of HS 481820 (the code used for paper towels) in UN Comtrade data was China, with 16% of world exports; the largest importer in UN Comtrade data was the United States, with 11% 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 481820, not only paper towels.
Top exporters 2025 · share of world exports
- 1 China $994M 16% of world exports
- 2 Germany $803M 13% of world exports
- 3 Italy $727M 11% of world exports
World total: $6.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $667M 11% of world imports
- 2 Germany $585M 9.3% of world imports
- 3 France $420M 6.6% of world imports
World total: $6.3B 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 code for paper towels
Brazil classifies paper towels under NCM 4818.20.00: HS 4818.20 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 paper towels
What is the HS code for Paper towels?
The HS code for Paper towels is 481820 (Paper articles; handkerchiefs, cleansing or facial tissues and towels). The primary HS code for paper towels intended for household or sanitary use is 4818.20.
How do I classify Paper towels for customs?
Paper towels is classified under HS code 481820 — Paper articles; handkerchiefs, cleansing or facial tissues and towels. This is a 6-digit subheading level code.
Does the width of the roll affect the HS code?
Yes, if the roll width exceeds 36 cm, it is generally classified under heading 4803 as bulk stock rather than a finished consumer product under 4818.
Which countries are the top exporters of paper towels (HS 481820)?
In 2025, the top exporters of HS 481820 (the code used for paper towels) in UN Comtrade data were China ($994M, 16% of world exports), Germany ($803M) and Italy ($727M). World exports came to about $6.4B, 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 towels (HS 481820)?
In 2025, the top importers of HS 481820 (the code used for paper towels) in UN Comtrade data were the United States ($667M, 11% of world imports), Germany ($585M) and France ($420M). World imports came to about $6.3B, 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 towels the same in all countries?
The base HS code 481820 for Paper towels 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 towels in Brazil?
In Brazil, paper towels (HS 481820) is classified under NCM 4818.20.00.