Product classification
HS code for Towel 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 towel paper stock under HS 4803.00
Towel paper stock is classified under HS code 4803.00. This heading covers household or sanitary stock, including tissue, towel, or napkin stock, made of cellulose wadding or webs of cellulose fibers. The critical factor for classification under 4803.00 is the physical dimension of the product: it must be in rolls exceeding 36 cm in width or in rectangular sheets where at least one side exceeds 36 cm in the unfolded state. This code represents the intermediate stage of production—after the paper is manufactured but before it is cut and packaged for retail sale. The classification is based on the material composition and the bulk format, distinguishing it from finished sanitary products. The Harmonized System uses these dimensions to separate industrial raw materials from finished consumer goods, ensuring that bulk shipments are tracked differently than retail-ready items.
- Covers
- Bulk rolls of paper towel stock (>36cm)
- Cellulose wadding in large sheets
- Tissue paper stock for conversion
- Napkin stock in industrial rolls
- Multi-ply sanitary paper webs
- 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. Towel paper stock is frequently misclassified under 4818. This heading (4818) is reserved for paper towels, tissues, and napkins that are already cut to size or put up in rolls for retail sale (e.g., standard kitchen rolls). If the roll width is 36 cm or less, it must be classified under 4818 regardless of its intended use. Another potential error is using 4703, which is for chemical wood pulp; however, once the pulp has been processed into a web or sheet of paper, it must move to Chapter 48.
Top exporters and importers of HS 480300 (the code used for towel paper stock), 2025
In 2025, the largest exporter of HS 480300 (the code used for towel 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 towel 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 towel 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 towel paper stock
What is the HS code for Towel paper stock?
The HS code for Towel 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 towel paper stock in rolls over 36cm or large sheets is 4803.00.
How do I classify Towel paper stock for customs?
Towel 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 is the difference between 4803 and 4818?
HS code 4803 is for bulk, industrial-sized stock, while 4818 is for finished products cut to retail size or smaller rolls.
Which countries are the top exporters of towel paper stock (HS 480300)?
In 2025, the top exporters of HS 480300 (the code used for towel 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 towel paper stock (HS 480300)?
In 2025, the top importers of HS 480300 (the code used for towel 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 Towel paper stock the same in all countries?
The base HS code 480300 for Towel 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 towel paper stock in Brazil?
Brazil splits HS 480300 into 2 NCM codes, so the right one for towel 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).