Product classification

HS code for Straw fluting paper: 4805.12

Paper and paperboard, uncoated, straw fluting paper, rolls or sheets.

Classification of straw fluting paper under HS 4805.12

Straw fluting paper is a specific type of paperboard used as the corrugated medium in the production of cardboard boxes. It is classified under HS code 4805.12. This classification is found in Chapter 48, which covers paper and paperboard, and articles of paper pulp. Heading 4805 is dedicated to other uncoated paper and paperboard, in rolls or sheets, not further worked than as specified in Note 3 to this Chapter. Subheading 4805.12 specifically identifies "straw fluting paper." To qualify for this code, the paper must be uncoated and primarily made from straw pulp. It is characterized by its stiffness and ability to hold a fluted shape, which provides structural integrity to corrugated fiberboard. The classification is strictly based on the material composition (straw) and the intended use (fluting), following the specific subheadings provided for fluting paper within heading 4805.

Covers
  • Uncoated straw fluting paper in rolls
  • Straw-based corrugating medium
  • Semi-chemical straw paper for fluting
  • Straw paperboard for corrugated box layers
  • Recycled straw fluting paper
Also under 4805.12
  • Nine Dragons Paper (straw-based products)
  • Shanying International (straw pulp paper)
  • various local Chinese manufacturers
  • European mills experimenting with straw pulp

Codes often confused with 4805.12

Common mistake. Straw fluting paper is often misclassified under HS code 4805.11, which is for semi-chemical fluting paper made from wood pulp. While they serve the same purpose, the raw material difference (straw vs. wood) necessitates the use of 4805.12. It is also sometimes confused with HS code 4808.10, which covers paper that has already been corrugated. HS code 4805.12 is only for the flat paper before it has been processed into a corrugated shape. Additionally, if the paper is coated, it would move to heading 4810 or 4811.

Top exporters and importers of HS 480512 (the code used for straw fluting paper), 2025

In 2025, the largest exporter of HS 480512 (the code used for straw fluting paper) in UN Comtrade data was Saudi Arabia, with 68% of world exports; the largest importer in UN Comtrade data was Denmark, with 46% 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 480512, not only straw fluting paper.

Top exporters 2025 ยท share of world exports

  1. 1 Saudi Arabia $2.8M
  2. 2 China $536K
  3. 3 Malaysia $199K

World total: $4.1M Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 Denmark $4.1M
  2. 2 Bahrain* ~$1.5M
  3. 3 Jordan* ~$825K

World total: $8.9M Reported figures on UN Comtrade โ†—

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 straw fluting paper

Brazil classifies straw fluting paper under NCM 4805.12.00: HS 4805.12 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 straw fluting paper

What is the HS code for Straw fluting paper?

The HS code for Straw fluting paper is 480512 (Paper and paperboard; uncoated, straw fluting paper, rolls or sheets). The HS code for straw fluting paper in rolls or sheets is 4805.12.

How do I classify Straw fluting paper for customs?

Straw fluting paper is classified under HS code 480512 โ€” Paper and paperboard; uncoated, straw fluting paper, rolls or sheets. This is a 6-digit subheading level code.

What is the difference between 4805.11 and 4805.12?

HS code 4805.11 is for semi-chemical fluting paper (wood-based), while 4805.12 is specifically for fluting paper made from straw pulp.

Which countries are the top exporters of straw fluting paper (HS 480512)?

In 2025, the top exporters of HS 480512 (the code used for straw fluting paper) in UN Comtrade data were Saudi Arabia ($2.8M, 68% of world exports), China ($536K) and Malaysia ($199K). World exports came to about $4.1M, 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 straw fluting paper (HS 480512)?

In 2025, the top importers of HS 480512 (the code used for straw fluting paper) in UN Comtrade data were Denmark ($4.1M, 46% of world imports), Bahrain (about $1.5M) and Jordan (about $825K). World imports came to about $8.9M, 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 Straw fluting paper the same in all countries?

The base HS code 480512 for Straw fluting 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 straw fluting paper in Brazil?

In Brazil, straw fluting paper (HS 480512) is classified under NCM 4805.12.00.