HS chapter 48: Paper and paperboard
Chapter 48 of the EU Combined Nomenclature 2026, with the official text of every heading in it and their 6-digit subheadings.
Official description
48PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
- Headings (4 digits)
- 22
- Subheadings (6 digits)
- 101
- CN codes (8 digits)
- 149
Headings in chapter 48
Explanatory note (Eurostat): Newsprint as specified in Note 4 to chapter 48, in rolls of a width > 28 cm or in square or rectangular sheets with one side > 28 cm and the other side > 15 cm in the unfolded state
- 4801 00 Newsprint, in rolls or sheets
Explanatory note (Eurostat): Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or in square or rectangular sheets, of any size, and handmade paper and paperboard (excl. newsprint of heading 4801 and paper of heading 4803)
- 4802 10 Handmade paper and paperboard
- 4802 20 Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard
- 4802 40 Wallpaper base
- 4802 54 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | Weighing less than 40 g/m2
- 4802 55 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls
- 4802 56 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
- 4802 57 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | Other, weighing 40 g/m2 or more but not more than 150 g/m2
- 4802 58 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | Weighing more than 150 g/m2
- 4802 61 Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process | In rolls
- 4802 62 Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
- 4802 69 Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process | Other
Explanatory note (Eurostat): Toilet or facial tissue stock, towel or napkin stock and similar paper for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
- 4803 00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
- 4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Explanatory note (Eurostat): Uncoated kraft paper and paperboard, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. goods of heading 4802 or 4803)
- 4804 11 Kraftliner | Unbleached
- 4804 19 Kraftliner | Other
- 4804 21 Sack kraft paper | Unbleached
- 4804 29 Sack kraft paper | Other
- 4804 31 Other kraft paper and paperboard weighing 150 g/m2 or less | Unbleached
- 4804 39 Other kraft paper and paperboard weighing 150 g/m2 or less | Other
- 4804 41 Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 | Unbleached
- 4804 42 Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process
- 4804 49 Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 | Other
- 4804 51 Other kraft paper and paperboard weighing 225 g/m2 or more | Unbleached
- 4804 52 Other kraft paper and paperboard weighing 225 g/m2 or more | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process
- 4804 59 Other kraft paper and paperboard weighing 225 g/m2 or more | Other
Explanatory note (Eurostat): Other paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, not worked other than as specified in Note 3 to this chapter, n.e.s.
- 4805 11 Fluting paper | Semi-chemical fluting paper
- 4805 12 Fluting paper | Straw fluting paper
- 4805 19 Fluting paper | Other
- 4805 24 Testliner (recycled liner board) | Weighing 150 g/m2 or less
- 4805 25 Testliner (recycled liner board) | Weighing more than 150 g/m2
- 4805 30 Sulphite wrapping paper
- 4805 40 Filter paper and paperboard
- 4805 50 Felt paper and paperboard
- 4805 91 Other | Weighing 150 g/m2 or less
- 4805 92 Other | Weighing more than 150 g/m2 but less than 225 g/m2
- 4805 93 Other | Weighing 225 g/m2 or more
Explanatory note (Eurostat): Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
- 4806 10 Vegetable parchment
- 4806 20 Greaseproof papers
- 4806 30 Tracing papers
- 4806 40 Glassine and other glazed transparent or translucent papers
Explanatory note (Eurostat): Composite paper and paperboard "made by sticking flat layers of paper or paperboard together with an adhesive", not surface-coated or impregnated, whether or not internally reinforced, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
- 4807 00 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
Explanatory note (Eurostat): Corrugated paper and paperboard "with or without glued flat surface sheets", creped, crinkled, embossed or perforated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. goods of heading 4803)
- 4808 10 Corrugated paper and paperboard, whether or not perforated
- 4808 40 Kraft paper, creped or crinkled, whether or not embossed or perforated
- 4808 90 Other
Explanatory note (Eurostat): Carbon paper, self-copy paper and other copying or transfer papers, incl. coated or impregnated paper for duplicator stencils or offset plates, whether or not printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state
- 4809 20 Self-copy paper
- 4809 90 Other
Explanatory note (Eurostat): Paper and paperboard, coated on one or both sides with kaolin "China clay" or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. all other coated papers and paperboards)
- 4810 13 Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | In rolls
- 4810 14 Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
- 4810 19 Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres | Other
- 4810 22 Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process | Lightweight coated paper
- 4810 29 Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process | Other
- 4810 31 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
- 4810 32 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes | Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
- 4810 39 Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes | Other
- 4810 92 Other paper and paperboard | Multi-ply
- 4810 99 Other paper and paperboard | Other
Explanatory note (Eurostat): Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4803, 4809 and 4810)
- 4811 10 Tarred, bituminised or asphalted paper and paperboard
- 4811 41 Gummed or adhesive paper and paperboard | Self-adhesive
- 4811 49 Gummed or adhesive paper and paperboard | Other
- 4811 51 Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) | Bleached, weighing more than 150 g/m2
- 4811 59 Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) | Other
- 4811 60 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol
- 4811 90 Other paper, paperboard, cellulose wadding and webs of cellulose fibres
- 4812 00 Filter blocks, slabs and plates, of paper pulp
- 4813 10 In the form of booklets or tubes
- 4813 20 In rolls of a width not exceeding 5 cm
- 4813 90 Other
Explanatory note (Eurostat): Wallpaper and similar wallcoverings of paper; window transparencies of paper
- 4814 20 Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics
- 4814 90 Other
Explanatory note (Eurostat): Carbon paper, self-copy paper and other copying or transfer papers, in rolls of a width of <= 36 cm or in rectangular or square sheets with no side measuring > 36 cm in the unfolded state, or cut into shapes other than rectangles or squares, together with full duplicator stencils and offset plates of paper, whether or not in boxes
- 4816 20 Self-copy paper
- 4816 90 Other
Explanatory note (Eurostat): Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery (excl. letter cards, postcards and correspondence cards with imprinted postage stamps)
- 4817 10 Envelopes
- 4817 20 Letter cards, plain postcards and correspondence cards
- 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
Explanatory note (Eurostat): Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width <= 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
- 4818 10 Toilet paper
- 4818 20 Handkerchiefs, cleansing or facial tissues and towels
- 4818 30 Tablecloths and serviettes
- 4818 50 Articles of apparel and clothing accessories
- 4818 90 Other
Explanatory note (Eurostat): Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, n.e.s.; box files, letter trays, and similar articles, of paperboard of a kind used in offices, shops or the like
- 4819 10 Cartons, boxes and cases, of corrugated paper or paperboard
- 4819 20 Folding cartons, boxes and cases, of non-corrugated paper or paperboard
- 4819 30 Sacks and bags, having a base of a width of 40 cm or more
- 4819 40 Other sacks and bags, including cones
- 4819 50 Other packing containers, including record sleeves
- 4819 60 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
Explanatory note (Eurostat): Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders, folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper and paperboard
- 4820 10 Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
- 4820 20 Exercise books
- 4820 30 Binders (other than book covers), folders and file covers
- 4820 40 Manifold business forms and interleaved carbon sets
- 4820 50 Albums for samples or for collections
- 4820 90 Other
- 4821 10 Printed
- 4821 90 Other
- 4822 10 Of a kind used for winding textile yarn
- 4822 90 Other
Explanatory note (Eurostat): Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width <= 36 cm, in rectangular or square sheets of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibres, n.e.s.
- 4823 20 Filter paper and paperboard
- 4823 40 Rolls, sheets and dials, printed for self-recording apparatus
- 4823 61 Trays, dishes, plates, cups and the like, of paper or paperboard | Of bamboo
- 4823 69 Trays, dishes, plates, cups and the like, of paper or paperboard | Other
- 4823 70 Moulded or pressed articles of paper pulp
- 4823 90 Other
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Not a binding classification
These pages show the official texts for reference. They are not a binding classification: check the code with your customs broker, or ask your customs authority for Binding Tariff Information (BTI).
Source
Source: EU Combined Nomenclature 2026 (Commission Implementing Regulation (EU) 2025/1926), © European Union, https://eur-lex.europa.eu/. Reformatted by WISEPIM: indent dashes removed and parent lines joined. Only the Official Journal is authentic.