Product classification

HS code for Recording paper: 4823.40

Paper and paperboard, rolls, sheets and dials, printed for self-recording apparatus.

Classification of recording paper under HS 4823.40

HS code 4823.40 is specifically designated for paper and paperboard that has been prepared for use in self-recording apparatus. This classification is determined by the physical format and the presence of printed markings, such as grids, scales, or lines, which are essential for the interpretation of data recorded by the instrument. Unlike standard writing paper, recording paper is often treated to react to specific stimuli like heat, pressure, or light, or it is simply precision-cut into rolls, sheets, or circular dials to fit specific diagnostic or monitoring equipment. The classification falls under Chapter 48, which covers paper and paperboard, specifically within the heading for other paper cut to size or shape. The key distinguishing factor for 4823.40 is the "printed for self-recording" aspect, which excludes plain paper even if used in similar machines. The technical nature of the printing—designed to align with the mechanical or electronic movement of a recording pen or thermal head—is what necessitates this specific classification.

Covers
  • Electrocardiograph (ECG) chart paper
  • Seismograph recording rolls
  • Circular chart paper for pressure gauges
  • Thermal recording paper with pre-printed grids
  • Laboratory instrument recording sheets
Also under 4823.40
  • GE Healthcare ECG paper
  • Honeywell chart recorder paper
  • Siemens medical recording paper
  • Kanzaki specialty papers

Codes often confused with 4823.40

Common mistake. HS code 4811.90 (other coated paper) is often confused with 4823.40. While 4811 covers paper in rolls or sheets that has been coated, impregnated, or covered, 4823.40 is a more specific "use-based" classification for self-recording apparatus. If the paper is printed with a scale or grid specifically for a machine, 4823.40 takes precedence. Another common error is using 4820, which covers registers and account books; however, recording paper is a component of a measuring instrument, not a stationary item. Additionally, plain thermal paper without any printed scales should be classified under 4811 or 4823.90 depending on its dimensions.

4811.90Paper, paperboard, cellulose wadding and webs of soft cellulose fibres; coated, impregnated, covered, surface-decorated or surface-coloured, n.e.c. in heading no. 4811, in rolls or sheets48.11Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 481048.20Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard4823.90Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823

Top exporters and importers of HS 482340 (the code used for recording paper), 2025

In 2025, the largest exporter of HS 482340 (the code used for recording paper) in UN Comtrade data was China, with 34% of world exports; the largest importer in UN Comtrade data was Germany, with 5.4% 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 482340, not only recording paper.

Top exporters 2025 · share of world exports

  1. 1 China $54M
  2. 2 United States $12M
  3. 3 Italy $11M

World total: $158M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $6.6M
  2. 2 France $5.7M
  3. 3 United States $4.8M

World total: $122M 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 recording paper

Brazil classifies recording paper under NCM 4823.40.00: HS 4823.40 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 recording paper

What is the HS code for Recording paper?

The HS code for Recording paper is 482340 (Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus). The HS code for recording paper, specifically rolls, sheets, and dials printed for self-recording apparatus, is 4823.40.

How do I classify Recording paper for customs?

Recording paper is classified under HS code 482340 — Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus. This is a 6-digit subheading level code.

Does this include thermal printer paper?

If the thermal paper is pre-printed with scales or grids for a recording instrument, it falls under 4823.40. If it is plain thermal paper for receipts, it typically falls under 4811.90 or 4823.90.

Which countries are the top exporters of recording paper (HS 482340)?

In 2025, the top exporters of HS 482340 (the code used for recording paper) in UN Comtrade data were China ($54M, 34% of world exports), the United States ($12M) and Italy ($11M). World exports came to about $158M, 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 recording paper (HS 482340)?

In 2025, the top importers of HS 482340 (the code used for recording paper) in UN Comtrade data were Germany ($6.6M, 5.4% of world imports), France ($5.7M) and the United States ($4.8M). World imports came to about $122M, 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 Recording paper the same in all countries?

The base HS code 482340 for Recording paper 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 recording paper in Brazil?

In Brazil, recording paper (HS 482340) is classified under NCM 4823.40.00.