Product classification

HS code for Thermal paper base: 4802.20

Uncoated paper and paperboard (not 4801 or 4803), of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard, in rolls or sheets.

Classification of thermal paper base under HS 4802.20

Thermal paper base is classified under HS code 4802.20 because it represents the primary substrate before the application of heat-sensitive chemical layers. According to the General Rules of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 48 covers paper and paperboard, and heading 4802 specifically addresses uncoated paper of a kind used for writing, printing, or other graphic purposes, as well as base paper for various sensitive coatings. The subheading 4802.20 is reserved for paper used as a base for photo-sensitive, heat-sensitive, or electro-sensitive paper. This material is typically manufactured from bleached chemical pulp or a combination of mechanical and chemical pulp. It must possess specific surface smoothness, porosity, and thermal stability to ensure that when the subsequent thermal coating is applied, the chemicals do not penetrate too deeply into the fibers, which would result in poor image quality. The classification remains here as long as the paper has not yet been coated with the reactive thermal layer; once that coating is applied, the product shifts to heading 4811. The base paper is usually shipped in large jumbo rolls to converters who perform the chemical coating and slitting processes. It is essential to distinguish this base material from standard offset paper, as the technical specifications for absorbency and surface tension are strictly controlled for thermal applications.

Covers
  • Uncoated base paper for thermal fax rolls
  • Base paper for heat-sensitive medical recording charts
  • Uncoated substrate for thermal label stock
  • Base paper for point-of-sale (POS) receipt paper
  • Electro-sensitive base paper in jumbo rolls
Also under 4802.20
  • Mitsubishi Paper Mills thermal base
  • Kodak photographic base paper (historical)
  • Ricoh thermal paper base
  • FujiFilm base paper.

Codes often confused with 4802.20

Common mistake. The most frequent misclassification occurs with HS code 4811.90, which covers finished thermal paper that has already been coated with heat-sensitive substances. Importers often confuse the two because they are part of the same supply chain, but 4802.20 is strictly for the uncoated base. Additionally, 4801.00 (newsprint) is sometimes used in error for lower-grade base papers, but 4802.20 is a specific provision that takes precedence for sensitive paper bases.

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 sheets4801.00Newsprint; made of fibres obtained essentially by a chemi-mechanical process or of a weight, per m2, of more than 57g but not more than 65g, in rolls or sheets

Top exporters and importers of HS 480220 (the code used for thermal paper base), 2025

In 2025, the largest exporter of HS 480220 (the code used for thermal paper base) in UN Comtrade data was the United States, with 18% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 17% 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 480220, not only thermal paper base.

Top exporters 2025 · share of world exports

  1. 1 United States $12M
  2. 2 China $10M
  3. 3 Italy $9.4M

World total: $66M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Netherlands $27M
  2. 2 Belgium $14M
  3. 3 Thailand $13M

World total: $152M 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 codes for thermal paper base

Brazil splits HS 4802.20 into 2 NCM codes. Pick the one that matches your product:

  • 4802.20.10Sensitive-paper base, max 15 cm/360 mm
  • 4802.20.90Other photo/heat/electro-sensitive paper base

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 thermal paper base

What is the HS code for Thermal paper base?

The HS code for Thermal paper base is 480220 (Uncoated paper and paperboard (not 4801 or 4803); of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard, in rolls or sheets). The HS code for thermal paper base is 4802.20, which covers uncoated paper used as a base for heat-sensitive paper.

How do I classify Thermal paper base for customs?

Thermal paper base is classified under HS code 480220 — Uncoated paper and paperboard (not 4801 or 4803); of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard, in rolls or sheets. This is a 6-digit subheading level code.

Does this code include the chemical coating?

No, if the paper is already coated with a heat-sensitive layer, it must be classified under heading 4811, typically 4811.90.

Which countries are the top exporters of thermal paper base (HS 480220)?

In 2025, the top exporters of HS 480220 (the code used for thermal paper base) in UN Comtrade data were the United States ($12M, 18% of world exports), China ($10M) and Italy ($9.4M). World exports came to about $66M, 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 thermal paper base (HS 480220)?

In 2025, the top importers of HS 480220 (the code used for thermal paper base) in UN Comtrade data were the Netherlands ($27M, 17% of world imports), Belgium ($14M) and Thailand ($13M). World imports came to about $152M, 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 Thermal paper base the same in all countries?

The base HS code 480220 for Thermal paper base 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 thermal paper base in Brazil?

Brazil splits HS 480220 into 2 NCM codes, so the right one for thermal paper base depends on the product's details: 4802.20.10 (Sensitive-paper base, max 15 cm/360 mm), 4802.20.90 (Other photo/heat/electro-sensitive paper base).