Product classification
HS code for Wallpaper base paper: 4802.40
Uncoated paper and paperboard (not 4801 or 4803), wallpaper base, in rolls or sheets.
Classification of wallpaper base paper under HS 4802.40
Wallpaper base paper is classified under HS code 4802.40. This classification is distinct from finished wallpaper because it refers to the raw, uncoated, and undecorated paper used as a substrate in the manufacturing process. According to the Explanatory Notes for Chapter 48, heading 4802 covers uncoated paper and paperboard of a kind used for writing, printing, or other graphic purposes. Subheading 4802.40 specifically identifies "wallpaper base," which is paper produced in rolls or sheets intended to be subsequently converted into wallpaper through printing, embossing, or coating. The classification is based on the technical specifications of the paper, such as its weight, fiber composition, and the absence of decorative finishing. It is essential to distinguish this industrial raw material from the finished consumer product to ensure correct duty application and trade monitoring.
- Covers
- Uncoated paper rolls intended for wallpaper manufacturing
- Raw paperboard sheets for wall covering substrates
- Non-decorated base paper for flocking
- Unprinted paper stock for vinyl coating processes
- Absorbent base paper for liquid-applied wall coverings
- Also under 4802.40
- Ahlstrom-Munksjö wallpaper base
- Glatfelter wallpaper base
- Södra Cell wallpaper base
- Felix Schoeller wallpaper base.
Codes often confused with 4802.40
Common mistake. The most common misclassification is confusing wallpaper base (4802.40) with finished wallpaper (4814.90). The key difference is that 4802.40 is the raw material, while 4814.90 is the finished, decorated product. Another error involves classifying it under 4802.55 (other uncoated paper) if the importer fails to specify its intended use as a wallpaper base, which is a requirement for the 4802.40 designation.
Top exporters and importers of HS 480240 (the code used for wallpaper base paper), 2025
In 2025, the largest exporter of HS 480240 (the code used for wallpaper base paper) in UN Comtrade data was Belgium, with 25% of world exports; the largest importer in UN Comtrade data was Germany, with 18% 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 480240, not only wallpaper base paper.
Top exporters 2025 · share of world exports
- 1 Belgium $27M 25% of world exports
- 2 Germany $21M 19% of world exports
- 3 Sweden $14M 13% of world exports
World total: $111M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $22M 18% of world imports
- 2 United Kingdom $15M 12% of world imports
- 3 Denmark $9.3M 7.5% of world imports
World total: $125M 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 wallpaper base paper
Brazil splits HS 4802.40 into 2 NCM codes. Pick the one that matches your product:
- 4802.40.10Wallpaper base, rolls not over 15 cm wide
- 4802.40.90Other wallpaper base
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 wallpaper base paper
What is the HS code for Wallpaper base paper?
The HS code for Wallpaper base paper is 480240 (Uncoated paper and paperboard (not 4801 or 4803); wallpaper base, in rolls or sheets). The HS code for wallpaper base paper is 4802.40, provided it is uncoated and in rolls or sheets.
How do I classify Wallpaper base paper for customs?
Wallpaper base paper is classified under HS code 480240 — Uncoated paper and paperboard (not 4801 or 4803); wallpaper base, in rolls or sheets. This is a 6-digit subheading level code.
Can finished wallpaper be classified under this code?
No, finished wallpaper that has been printed, embossed, or coated for immediate wall application must be classified under heading 4814.
Which countries are the top exporters of wallpaper base paper (HS 480240)?
In 2025, the top exporters of HS 480240 (the code used for wallpaper base paper) in UN Comtrade data were Belgium ($27M, 25% of world exports), Germany ($21M) and Sweden ($14M). World exports came to about $111M, 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 wallpaper base paper (HS 480240)?
In 2025, the top importers of HS 480240 (the code used for wallpaper base paper) in UN Comtrade data were Germany ($22M, 18% of world imports), the United Kingdom ($15M) and Denmark ($9.3M). World imports came to about $125M, 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 Wallpaper base paper the same in all countries?
The base HS code 480240 for Wallpaper base 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 wallpaper base paper in Brazil?
Brazil splits HS 480240 into 2 NCM codes, so the right one for wallpaper base paper depends on the product's details: 4802.40.10 (Wallpaper base, rolls not over 15 cm wide), 4802.40.90 (Other wallpaper base).