Product classification
HS code for Transfer paper: 4809.90
Paper, carbon paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
Classification of transfer paper under HS 4809.90
Transfer paper in bulk forms, such as large rolls or sheets exceeding specific dimensions, is classified under HS code 4809.90. This heading covers carbon paper, self-copy paper, and other copying or transfer papers, including coated or impregnated paper for duplicator stencils or offset plates. The classification under 4809 is restricted to paper in rolls of a width exceeding 36 cm or in rectangular sheets with at least one side exceeding 36 cm in the unfolded state. This code is intended for industrial-scale supplies or raw materials that will later be processed or used in large-scale printing operations. The classification is based on the material composition (paper base) and the functional coating that allows for the transfer of images or text. This includes specialized papers used in the textile industry for dye-sublimation, where the paper acts as a carrier for inks that are later transferred to fabric. Because these rolls are typically very large and intended for industrial machinery, they meet the criteria for heading 4809. The \"90\" suffix indicates \"other\" transfer papers that are not specifically carbon or self-copy paper, providing a broad catch-all for modern transfer technologies provided they meet the size requirements. This classification ensures that industrial raw materials are tracked separately from retail-ready stationery products.
- Covers
- Bulk rolls of dye-sublimation transfer paper
- Large format carbon paper rolls
- Self-copy paper in industrial sheets
- Heat transfer paper for industrial textile printing
- Coated paper for duplicator stencils (bulk)
- Offset plate transfer paper
- Also under 4809.90
- Riso Kagaku (duplicator stencils)
- Kodak (offset plates)
- Mitsubishi HiTec Paper (specialty coated papers)
- Grafix (transfer papers)
Codes often confused with 4809.90
Common mistake. The most common misclassification is with HS code 4816.90. The difference is purely size-based: 4809 is for bulk sizes (width > 36cm), while 4816 is for retail or small sizes. Another error is using 4908.10 for decals; however, 4908 is for the finished printed decal, whereas 4809 is for the unprinted transfer paper itself.
Top exporters and importers of HS 480990 (the code used for transfer paper), 2025
In 2025, the largest exporter of HS 480990 (the code used for transfer paper) in UN Comtrade data was China, with 49% of world exports; the largest importer in UN Comtrade data was India, 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 480990, not only transfer paper.
Top exporters 2025 · share of world exports
- 1 China $207M 49% of world exports
- 2 South Korea $127M 30% of world exports
- 3 Netherlands $38M 9.2% of world exports
World total: $418M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $51M 12% of world imports
- 2 Indonesia $38M 8.8% of world imports
- 3 Mexico $23M 5.4% of world imports
World total: $425M 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 transfer paper
Brazil classifies transfer paper under NCM 4809.90.00: HS 4809.90 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 transfer paper
What is the HS code for Transfer paper?
The HS code for Transfer paper is 480990 (Paper; carbon paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets). The HS code for bulk transfer paper is 4809.90, provided it meets the size requirements for rolls or sheets.
How do I classify Transfer paper for customs?
Transfer paper is classified under HS code 480990 — Paper; carbon paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. This is a 6-digit subheading level code.
What size qualifies for HS code 4809?
To be classified under 4809, the paper must be in rolls wider than 36 cm or in sheets where at least one side exceeds 36 cm.
Which countries are the top exporters of transfer paper (HS 480990)?
In 2025, the top exporters of HS 480990 (the code used for transfer paper) in UN Comtrade data were China ($207M, 49% of world exports), South Korea ($127M) and the Netherlands ($38M). World exports came to about $418M, 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 transfer paper (HS 480990)?
In 2025, the top importers of HS 480990 (the code used for transfer paper) in UN Comtrade data were India ($51M, 12% of world imports), Indonesia ($38M) and Mexico ($23M). World imports came to about $425M, 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 Transfer paper the same in all countries?
The base HS code 480990 for Transfer 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 transfer paper in Brazil?
In Brazil, transfer paper (HS 480990) is classified under NCM 4809.90.00.