Chapter 48 — Paper and paperboard; articles of paper pulp, of paper or paperboard 4-digit heading

48.05 Uncoated paper and paperboard n.e.c., in rolls or sheets

One level above the number you declare. Pick one of the six-digit codes below.

Section X, Pulp, Paper & Print — wood pulp, paper, paperboard, printed books and newspapers.

  1. 48 Chapter Paper and paperboard; articles of paper pulp, of paper or paperboard
  2. 05 Heading Uncoated paper and paperboard n.e.c., in rolls or sheets
  3. —— Subheading Pick one of the 11 six-digit codes below

Chapter 48 covers paper and paperboard; articles of paper pulp, of paper or paperboard: everything from newsprint and packaging board to tissue, envelopes and paper packaging. It is a large chapter reflecting the many grades, weights and finished forms paper takes. Classification tip: Paper weight (grams per square metre) and coating (uncoated, coated, kraft) are usually the deciding factors for the subheading, more so than the finished product's end use.

All of chapter 48

The 11 six-digit codes under 48.05

One of these is the number you declare.

Other headings in chapter 48

48.01 Newsprint, in rolls or sheets 48.02 Uncoated paper and paperboard, used for writing, printing or other graphics, non perforated punch-cards and punch tape paper, in rolls or rectangular sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 48.03 Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded 48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 4803 48.06 Vegetable parchment, greaseproof papers, tracing papers, glassine and other glazed transparent or translucent papers, in rolls or sheets 48.07 Composite paper and paperboard, (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets other than paper of the kind described in heading 4803 48.09 Carbon paper, self copy 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 48.10 Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size 48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810 48.12 Filter blocks, slabs and plates of paper pulp 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 48.14 Wallpaper and similar wall coverings; window transparencies of paper 48.16 Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxes 48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper, paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard containing assortment of paper stationery 48.18 Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres 48.19 Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the like 48.20 Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard 48.21 Paper or paperboard labels of all kinds, whether or not printed 48.22 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 48.23 Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48

The wording above is the Harmonized System nomenclature as published by the World Customs Organization, HS 2022 edition. It is a classification reference, not a tariff: it carries no duty rates, and it stops at six digits — the importing country adds its own beyond that.

Classification is decided by the General Rules of Interpretation and the section and chapter notes, and it is the importing country’s customs authority that makes it binding.

Shipping goods under 48.05? A customs hold shows up as a milestone that stops moving — follow the container or the air waybill from departure to delivery.

Track a shipment

48.05 FAQ

Heading 48.05 covers uncoated paper and paperboard n.e.c., in rolls or sheets. It is part of chapter 48 (paper and paperboard; articles of paper pulp, of paper or paperboard), and it is subdivided into 11 six-digit subheadings — the level you actually declare.

Pick one of the 11 subheadings below. Those six digits are what customs recognises internationally; the importing country may extend them to eight or ten in its own tariff schedule.

The General Rules of Interpretation, read together with the notes to Section X and to chapter 48. A description that reads right is not enough on its own — the notes routinely pull goods out of the chapter they obviously belong to and put them somewhere else. Where duty or licensing turns on the answer, ask the importing country’s customs authority for a binding ruling.

A wrong or missing code is one of the common reasons customs holds a container, and a hold shows up as a milestone that stops moving. Watch for it in the container tracking app, on the air waybill in the air cargo tracker, or through the tracking API.

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