Product classification
HS code for Toilet tissue: 4818.10
Paper articles, toilet paper.
Classification of toilet tissue under HS 4818.10
Toilet tissue is classified under HS code 4818.10, which specifically covers toilet paper in rolls of a width not exceeding 36 cm. This classification falls under Chapter 48, which pertains to paper and paperboard; articles of paper pulp, of paper or of paperboard. Heading 4818 is dedicated to household, sanitary, or hospital articles. The classification is determined by the physical dimensions and the intended use of the product. If the paper is in large \"parent rolls\" exceeding 36 cm in width, it would typically be classified under heading 4803. However, once converted into retail-sized rolls for consumer use, it moves to 4818.10. This code includes various types of toilet paper, including recycled, virgin pulp, multi-ply, and embossed varieties. The Harmonized System distinguishes these finished goods from the raw materials used in their production based on the degree of processing and the final dimensions of the roll.
- Covers
- Standard retail toilet paper rolls
- Jumbo toilet tissue rolls (width <= 36 cm)
- Multi-ply (2-ply, 3-ply, 4-ply) toilet tissue
- Recycled paper toilet rolls
- Scented or embossed toilet paper
- 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. Toilet tissue is often misclassified under 4803.00, which covers stock used for household or sanitary towels. However, 4803.00 is reserved for large rolls or sheets that have not yet been cut to the specific retail widths defined in 4818. Another common error is confusing it with 4818.20, which covers handkerchiefs, cleansing tissues, and towels. While made of similar material, toilet paper has its own specific subheading (4818.10) that takes precedence over the more general category of cleansing tissues.
Top exporters and importers of HS 481810 (the code used for toilet tissue), 2025
In 2025, the largest exporter of HS 481810 (the code used for toilet tissue) 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 tissue.
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 tissue
Brazil classifies toilet tissue 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 tissue
What is the HS code for Toilet tissue?
The HS code for Toilet tissue is 481810 (Paper articles; toilet paper). The HS code for toilet tissue in rolls with a width not exceeding 36 cm is 4818.10.
How do I classify Toilet tissue for customs?
Toilet tissue is classified under HS code 481810 — Paper articles; toilet paper. This is a 6-digit subheading level code.
Does 4818.10 include industrial-sized rolls?
Yes, as long as the width of the roll does not exceed 36 cm, it is classified under 4818.10 regardless of whether it is for home or industrial use.
Which countries are the top exporters of toilet tissue (HS 481810)?
In 2025, the top exporters of HS 481810 (the code used for toilet tissue) 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 tissue (HS 481810)?
In 2025, the top importers of HS 481810 (the code used for toilet tissue) 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 tissue the same in all countries?
The base HS code 481810 for Toilet tissue 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 tissue in Brazil?
In Brazil, toilet tissue (HS 481810) is classified under NCM 4818.10.00.