Product classification
HS code for Printed sheets: 4901.10
Printed matter, in single sheets, whether or not folded.
Classification of printed sheets under HS 4901.10
The classification of printed sheets under HS code 4901.10 is determined by the nature of the product as printed matter and its physical form as a single sheet. Chapter 49 of the Harmonized System covers products of the printing industry, including books, newspapers, and pictures. Heading 4901 specifically addresses printed books, brochures, leaflets, and similar printed matter. Subheading 4901.10 is reserved for these items when they are presented in single sheets, whether or not they are folded. This classification is governed by General Interpretative Rule (GIR) 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Since these items are primarily intended for reading or providing information and are not specifically covered by more specific headings, such as advertising material, they fall under 4901.10. The folding of the sheet does not change its classification, provided it remains a single unit and is not bound or stitched into a volume.
- Covers
- Single-sheet brochures and leaflets
- Instructional sheets for consumer products
- Unbound printed pamphlets
- Folded information circulars
- Single-page educational handouts
- Also under 4901.10
- IKEA instruction manuals (single sheets)
- McDonald's promotional flyers
- pharmaceutical package inserts
- concert posters
- election campaign leaflets
Codes often confused with 4901.10
Common mistake. Printed sheets are frequently misclassified under HS code 4911.10, which covers trade advertising material and commercial catalogues. While many printed sheets contain promotional content, 4901.10 takes precedence if the item is a simple leaflet or brochure. Another common error is using 4811.90, which refers to coated or impregnated paper; however, if the paper is printed with text or images that constitute its primary character, Chapter 49 must be used. Additionally, if sheets are bound together, they must be classified under 4901.99 rather than 4901.10.
Top exporters and importers of HS 490110 (the code used for printed sheets), 2025
In 2025, the largest exporter of HS 490110 (the code used for printed sheets) in UN Comtrade data was the Netherlands, with 31% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 15% 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 490110, not only printed sheets.
Top exporters 2025 · share of world exports
- 1 Netherlands $833M 31% of world exports
- 2 India $317M 12% of world exports
- 3 Germany $210M 7.8% of world exports
World total: $2.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Netherlands $259M 15% of world imports
- 2 United States $137M 7.7% of world imports
- 3 Germany $130M 7.3% of world imports
World total: $1.8B 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 printed sheets
Brazil classifies printed sheets under NCM 4901.10.00: HS 4901.10 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 printed sheets
What is the HS code for Printed sheets?
The HS code for Printed sheets is 490110 (Printed matter; in single sheets, whether or not folded). The HS code for printed sheets, including brochures and leaflets in single sheets (folded or not), is 4901.10.
How do I classify Printed sheets for customs?
Printed sheets is classified under HS code 490110 — Printed matter; in single sheets, whether or not folded. This is a 6-digit subheading level code.
Does this code include printed posters?
No, printed posters intended for wall decoration or advertising are generally classified under 4911.10 as other printed matter or advertising material, rather than 4901.10.
Which countries are the top exporters of printed sheets (HS 490110)?
In 2025, the top exporters of HS 490110 (the code used for printed sheets) in UN Comtrade data were the Netherlands ($833M, 31% of world exports), India ($317M) and Germany ($210M). World exports came to about $2.7B, 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 printed sheets (HS 490110)?
In 2025, the top importers of HS 490110 (the code used for printed sheets) in UN Comtrade data were the Netherlands ($259M, 15% of world imports), the United States ($137M) and Germany ($130M). World imports came to about $1.8B, 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 Printed sheets the same in all countries?
The base HS code 490110 for Printed sheets 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 printed sheets in Brazil?
In Brazil, printed sheets (HS 490110) is classified under NCM 4901.10.00.