Product classification
HS code for Tissue paper stock: 4803.00
Tissue, towel, napkin stock or similar, for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state.
Classification of tissue paper stock under HS 4803.00
Tissue paper stock is classified under HS code 4803.00. This heading is reserved for toilet or facial tissue stock, towel or napkin stock, and similar paper of a kind used for household or sanitary purposes. To qualify for this code, the material must be in rolls with a width exceeding 36 cm or in rectangular sheets with at least one side exceeding 36 cm in an unfolded state. The classification is based on the bulk nature of the product and its intended use in the production of sanitary paper goods. The paper is typically creped, crinkled, embossed, or perforated, and may be made of cellulose wadding or webs of cellulose fibers. This code represents the intermediate stage of production where the paper has been manufactured but not yet cut or packaged for retail sale as finished consumer goods.
- Covers
- Parent rolls of toilet tissue
- Bulk cellulose wadding
- Jumbo rolls of facial tissue stock
- Uncut napkin paper stock
- Creped paper webs for sanitary use
- Also under 4803.00
- Georgia-Pacific Tissue Stock
- Kimberly-Clark Professional Jumbo Rolls
- Essity Tork Parent Rolls
- Cascades Tissue Stock
Codes often confused with 4803.00
Common mistake. The most frequent misclassification occurs with HS code 4818.10, which is for finished toilet paper rolls ready for retail. HS code 4803.00 is strictly for bulk stock; once the paper is cut to size or put up in retail packaging, it moves to heading 4818. Additionally, 4803.00 is sometimes confused with 4802.54, which covers other types of uncoated paper, but the sanitary and creped nature of tissue stock mandates the use of 4803.00.
Top exporters and importers of HS 480300 (the code used for tissue paper stock), 2025
In 2025, the largest exporter of HS 480300 (the code used for tissue paper stock) in UN Comtrade data was Indonesia, with 15% of world exports; the largest importer in UN Comtrade data was the United States, with 11% 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 480300, not only tissue paper stock.
Top exporters 2025 · share of world exports
- 1 Indonesia $802M 15% of world exports
- 2 Italy $552M 11% of world exports
- 3 China $524M 10.0% of world exports
World total: $5.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $634M 11% of world imports
- 2 United Kingdom $561M 10% of world imports
- 3 Germany $327M 5.9% of world imports
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 codes for tissue paper stock
Brazil splits HS 4803.00 into 2 NCM codes. Pick the one that matches your product:
- 4803.00.10Cellulose wadding and webs of cellulose fibres
- 4803.00.90Other tissue, towel and napkin stock
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 tissue paper stock
What is the HS code for Tissue paper stock?
The HS code for Tissue paper stock is 480300 (Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state). The HS code for bulk tissue paper stock is 4803.00, provided it meets the size requirements for rolls or sheets.
How do I classify Tissue paper stock for customs?
Tissue paper stock is classified under HS code 480300 — Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state. This is a 6-digit subheading level code.
What happens if the roll width is less than 36 cm?
If the tissue paper is in rolls with a width of 36 cm or less, it is no longer classified under 4803.00 and is instead classified under heading 4818 as a finished or semi-finished product.
Which countries are the top exporters of tissue paper stock (HS 480300)?
In 2025, the top exporters of HS 480300 (the code used for tissue paper stock) in UN Comtrade data were Indonesia ($802M, 15% of world exports), Italy ($552M) and China ($524M). World exports came to about $5.2B, 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 tissue paper stock (HS 480300)?
In 2025, the top importers of HS 480300 (the code used for tissue paper stock) in UN Comtrade data were the United States ($634M, 11% of world imports), the United Kingdom ($561M) and Germany ($327M). 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 Tissue paper stock the same in all countries?
The base HS code 480300 for Tissue paper stock 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 tissue paper stock in Brazil?
Brazil splits HS 480300 into 2 NCM codes, so the right one for tissue paper stock depends on the product's details: 4803.00.10 (Cellulose wadding and webs of cellulose fibres), 4803.00.90 (Other tissue, towel and napkin stock).