Product classification
HS code for Recycled linerboard: 4805.25
Paper & paperboard, uncoated, testliner (recycled linerboard), weight over 150g/m2, in rolls or sheets.
Classification of recycled linerboard under HS 4805.25
Recycled linerboard, technically referred to as testliner, is classified under HS code 480525. This code applies to uncoated paper and paperboard, in rolls or sheets, that is composed primarily of recycled fibers and has a weight exceeding 150 grams per square meter (g/m2). Linerboard is a critical component in the production of corrugated shipping containers, serving as the flat facing material. The classification under heading 4805 is reserved for "other" uncoated paper and paperboard that does not meet the specific criteria for kraft paper (which is mostly virgin pulp). The sub-heading 25 specifically targets testliner with a high grammage. The determination for this code relies on the fiber composition (recycled content) and the physical weight of the paper. According to the Chapter 48 notes, the paper must not have undergone further processing beyond what is allowed for uncoated grades. This classification ensures that recycled packaging materials are correctly identified for both customs duties and sustainability tracking.
- Covers
- Testliner 2 (recycled liner)
- Testliner 3 (recycled liner)
- Recycled containerboard over 150g/m2
- Uncoated recycled board for corrugated boxes
- High-grammage recycled facing paper
- Also under 4805.25
- Smurfit Kappa Testliner 3
- DS Smith Heavy Testliner
- Mondi ProVantage Testliner
- International Paper Testliner
Codes often confused with 4805.25
Common mistake. Recycled linerboard is frequently misclassified under HS code 480411, which is the code for unbleached kraftliner. The key difference is that 4804 requires at least 80% virgin wood fibers, whereas 480525 is for recycled content. Another common error is using HS code 480524, which is for testliner weighing 150g/m2 or less. Accurate weighing and fiber analysis are necessary to distinguish between these codes. Additionally, if the board is coated with kaolin or other substances, it must be moved to heading 4810.
Top exporters and importers of HS 480525 (the code used for recycled linerboard), 2025
In 2025, the largest exporter of HS 480525 (the code used for recycled linerboard) in UN Comtrade data was Malaysia, with 19% of world exports; the largest importer in UN Comtrade data was China, with 34% 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 480525, not only recycled linerboard.
Top exporters 2025 · share of world exports
- 1 Malaysia $525M 19% of world exports
- 2 Canada $364M 13% of world exports
- 3 United States $364M 13% of world exports
World total: $2.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $932M 34% of world imports
- 2 United States $378M 14% of world imports
- 3 Canada $226M 8.2% of world imports
World total: $2.8B 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 recycled linerboard
Brazil classifies recycled linerboard under NCM 4805.25.00: HS 4805.25 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 recycled linerboard
What is the HS code for Recycled linerboard?
The HS code for Recycled linerboard is 480525 (Paper & paperboard; uncoated, testliner (recycled linerboard), weight over 150g/m2, in rolls or sheets). The HS code for recycled linerboard (testliner) weighing more than 150g/m2 is 480525.
How do I classify Recycled linerboard for customs?
Recycled linerboard is classified under HS code 480525 — Paper & paperboard; uncoated, testliner (recycled linerboard), weight over 150g/m2, in rolls or sheets. This is a 6-digit subheading level code.
How does testliner differ from kraftliner in HS codes?
Kraftliner (4804) is made from virgin pulp, while testliner (4805) is made from recycled pulp.
Which countries are the top exporters of recycled linerboard (HS 480525)?
In 2025, the top exporters of HS 480525 (the code used for recycled linerboard) in UN Comtrade data were Malaysia ($525M, 19% of world exports), Canada ($364M) and the United States ($364M). World exports came to about $2.8B, 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.
Which countries are the top importers of recycled linerboard (HS 480525)?
In 2025, the top importers of HS 480525 (the code used for recycled linerboard) in UN Comtrade data were China ($932M, 34% of world imports), the United States ($378M) and Canada ($226M). World imports came to about $2.8B, 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 Recycled linerboard the same in all countries?
The base HS code 480525 for Recycled linerboard 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 recycled linerboard in Brazil?
In Brazil, recycled linerboard (HS 480525) is classified under NCM 4805.25.00.