Product classification
HS code for Toilet paper: 4818.10
Paper articles, toilet paper.
Classification of toilet paper under HS 4818.10
Toilet paper is classified under HS code 4818.10, which falls within Chapter 48 of the Harmonized System. This chapter encompasses paper and paperboard, as well as articles made from paper pulp. Specifically, heading 4818 covers paper of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape. The classification 4818.10 is reserved exclusively for toilet paper. The primary determinant for this classification is the end-use and the physical dimensions of the product. If the paper is intended for sanitary use and is presented in the standard roll format familiar to consumers, it fits here. The material must be paper or cellulose wadding. Even if the paper is embossed, perforated, surface-colored, surface-decorated, or printed, it remains within this code as long as it meets the primary definition of toilet paper. The classification is consistent globally under the WCO framework, ensuring that finished consumer goods are distinguished from bulk industrial rolls. This distinction is vital for customs authorities to apply the correct tariffs and monitor the trade of essential sanitary products.
- Covers
- Standard household toilet paper rolls
- Jumbo toilet paper rolls (width not exceeding 36 cm)
- Recycled paper toilet rolls
- Scented or lotion-infused toilet paper
- Multi-ply (2-ply, 3-ply, 4-ply) toilet tissue
- Also under 4818.10
- Charmin Ultra Soft
- Scott 1000
- Cottonelle Ultra CleanCare
- Who Gives A Crap
- Angel Soft
Codes often confused with 4818.10
Common mistake. A frequent error involves confusing 4818.10 with HS code 4803.00. Code 4803.00 refers to stock rolls of toilet tissue or similar paper of a kind used for household or sanitary purposes, but in large rolls exceeding 36 cm in width. These are considered raw materials for further processing rather than finished retail products. Additionally, 4818.20 is often mistakenly used; however, this code is specifically for handkerchiefs, cleansing tissues, and towels, which have different physical properties and intended uses than toilet paper.
Top exporters and importers of HS 481810 (the code used for toilet paper), 2025
In 2025, the largest exporter of HS 481810 (the code used for toilet paper) in UN Comtrade data was China, with 13% of world exports; the largest importer in UN Comtrade data was the United States, with 12% 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 481810, not only toilet paper.
Top exporters 2025 · share of world exports
- 1 China $684M 13% of world exports
- 2 Germany $415M 7.8% of world exports
- 3 Canada $389M 7.3% of world exports
World total: $5.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $621M 12% of world imports
- 2 Germany $489M 9.6% of world imports
- 3 Netherlands $391M 7.7% of world imports
World total: $5.1B 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 toilet paper
Brazil classifies toilet paper under NCM 4818.10.00: HS 4818.10 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 toilet paper
What is the HS code for Toilet paper?
The HS code for Toilet paper is 481810 (Paper articles; toilet paper). The HS code for finished toilet paper rolls intended for retail or household use is 4818.10.
How do I classify Toilet paper for customs?
Toilet paper is classified under HS code 481810 — Paper articles; toilet paper. This is a 6-digit subheading level code.
Does the HS code change for recycled toilet paper?
No, the HS code 4818.10 applies to toilet paper regardless of whether it is made from virgin pulp or recycled fibers, provided it meets the physical dimensions and use criteria.
Which countries are the top exporters of toilet paper (HS 481810)?
In 2025, the top exporters of HS 481810 (the code used for toilet paper) in UN Comtrade data were China ($684M, 13% of world exports), Germany ($415M) and Canada ($389M). World exports came to about $5.3B, 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 toilet paper (HS 481810)?
In 2025, the top importers of HS 481810 (the code used for toilet paper) in UN Comtrade data were the United States ($621M, 12% of world imports), Germany ($489M) and the Netherlands ($391M). World imports came to about $5.1B, 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 Toilet paper the same in all countries?
The base HS code 481810 for Toilet 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 toilet paper in Brazil?
In Brazil, toilet paper (HS 481810) is classified under NCM 4818.10.00.