Product classification

HS code for Shopping 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 shopping bags under HS 4819.40

Shopping bags made of paper are classified under HS code 4819.40. This code specifically addresses sacks and bags, including cones, made of paper, paperboard, cellulose wadding, or webs of cellulose fibers, provided they have a base width of less than 40 cm. The classification is based on the material composition (paper) and the physical dimensions of the product. These bags are typically used in retail environments for carrying purchased goods. The construction of the bag, whether it has handles or is a simple flat-bottomed sack, falls under this heading as long as the material and size criteria are met. This heading excludes bags made of textile materials or plastics, which are classified based on their respective material chapters. The 40 cm width threshold is a critical distinction in the Harmonized System, separating smaller retail bags from larger industrial sacks used for bulk commodities.

Covers
  • Paper retail shopping bags with handles
  • Small paper grocery sacks
  • Boutique paper bags
  • Paper gift bags with a base width under 40cm
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. A common misclassification occurs when paper shopping bags are confused with plastic shopping bags, which fall under HS code 3923.21 or 3923.29. Another frequent error involves the size of the bag; if the base width is 40 cm or more, the bag must be classified under HS code 4819.30. Furthermore, high-end shopping bags made of reinforced materials or those intended for long-term reuse are sometimes incorrectly classified under HS code 4202, which covers trunks, suitcases, and handbags. However, if the primary material is paper or paperboard, heading 4819 remains the correct classification regardless of the bag's durability or aesthetic finish.

3923.21Ethylene polymers; sacks and bags (including cones), for the conveyance or packing of goods3923.29Plastics; sacks and bags (including cones), for the conveyance or packing of goods, of plastics other than ethylene polymers4819.30Paper and paperboard; sacks and bags of paper, paperboard, cellulose wadding or fibres, having a base of a width of 40cm or more42.02Trunks; suit, camera, jewellery, cutlery cases; travel, tool, similar bags; wholly or mainly covered by leather, composition leather, plastic sheeting, textile materials, vulcanised fibre, paperboard48.19Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the like

Top exporters and importers of HS 481940 (the code used for shopping bags), 2025

In 2025, the largest exporter of HS 481940 (the code used for shopping 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 shopping bags.

Top exporters 2025 · share of world exports

  1. 1 China $1.9B
  2. 2 Germany $447M
  3. 3 Italy $406M

World total: $6.0B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $1.1B
  2. 2 Germany $461M
  3. 3 France $398M

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 shopping bags

Brazil classifies shopping 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 shopping bags

What is the HS code for Shopping bags?

The HS code for Shopping 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). The HS code for paper shopping bags with a base width of less than 40 cm is 4819.40.

How do I classify Shopping bags for customs?

Shopping 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 if the paper bag is larger than 40 cm?

If the base width of the paper bag is 40 cm or more, it should be classified under HS code 4819.30.

Which countries are the top exporters of shopping bags (HS 481940)?

In 2025, the top exporters of HS 481940 (the code used for shopping 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 shopping bags (HS 481940)?

In 2025, the top importers of HS 481940 (the code used for shopping 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 Shopping bags the same in all countries?

The base HS code 481940 for Shopping 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 shopping bags in Brazil?

In Brazil, shopping bags (HS 481940) is classified under NCM 4819.40.00.