Heading · Chapter 48
4804: Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Heading 4804 is divided into 12 six-digit subheadings and sits in chapter 48, paper and paperboard; articles of paper pulp, of paper or of paperboard.
Duty rates compared
UK Free Third-country duty 26 tariff lines 
EU Free Third-country duty 26 tariff lines 
Türkiye Free Third-country duty 28 tariff lines 
USA Free General (MFN) 18 tariff lines 
Canada Free General (MFN) 18 tariff lines 
Mexico Free – 35% General (MFN) 18 tariff lines · average 5.3% 
Brazil Free – 10.8% General (MFN) 15 tariff lines · average 8.6% 
Argentina Free – 10.8% General (MFN) 16 tariff lines · average 8.8% 
Peru Free – 6% General (MFN) 16 tariff lines · average 2.6% 
New Zealand Free General (MFN) 45 tariff lines 
Japan Free General (MFN) 17 tariff lines 
Taiwan Free General (MFN) 12 tariff lines 
GCC 5% General (MFN) 12 tariff lines 
Switzerland Free General (MFN) 12 tariff lines 
Norway Free General (MFN) 12 tariff lines 
North Macedonia Free General (MFN) 26 tariff lines 
Nigeria 5% General (MFN) 12 tariff lines Subheadings 12
- 4804.11Uncoated kraft paper and paperboard, in rolls or sheets: kraftliner, unbleachedUnbleached kraftliner
- 4804.19Uncoated kraft paper and paperboard, in rolls or sheets: kraftliner, otherOther kraftliner (bleached, white top)
- 4804.21Uncoated kraft paper and paperboard, in rolls or sheets: sack kraft paper, unbleachedUnbleached sack kraft paper
- 4804.29Uncoated kraft paper and paperboard, in rolls or sheets: sack kraft paper, other
- 4804.31Other kraft paper and paperboard weighing 150 g/m2 or less: unbleachedUnbleached kraft paper up to 150 g/m²
- 4804.39Other kraft paper and paperboard weighing 150 g/m2 or less: otherOther kraft paper up to 150 g/m²
- 4804.41Other kraft paper and paperboard weighing more than 150: unbleached
- 4804.42Bleached 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
- 4804.49Other kraft paper and paperboard weighing more than 150: other
- 4804.51Other kraft paper and paperboard weighing 225 g/m2 or more: unbleached
- 4804.52Bleached 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
- 4804.59Other kraft paper and paperboard weighing 225 g/m2 or more: other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$729kUS$729k+US$26m+US$345m+> US$757m
Exports: 156
- United States: US$3.4bn
- Sweden: US$2.5bn
- Finland: US$927m
- Austria: US$920m
- Germany: US$757m
- Canada: US$732m
- Czechia: US$650m
- Russia: US$537m
- France: US$442m
- Brazil: US$432m
- Poland: US$418m
- Australia: US$405m
- Japan: US$371m
- Spain: US$347m
- Netherlands: US$345m
- Portugal: US$278m
- China: US$256m
- South Africa: US$165m
- Italy: US$121m
- India: US$115m
- Bulgaria: US$93m
- United Kingdom: US$87m
- Bosnia & Herzegovina: US$81m
- New Zealand: US$79m
- Slovakia: US$70m
- Taiwan: US$66m
- Indonesia: US$64m
- Belgium: US$57m
- Vietnam: US$56m
- Malaysia: US$56m
- Türkiye: US$55m
- South Korea: US$53m
- Chile: US$49m
- Estonia: US$49m
- Thailand: US$48m
- Colombia: US$41m
- Tanzania: US$30m
- Mexico: US$26m
- Honduras: US$22m
- Eswatini: US$20m
- Ukraine: US$18m
- Saudi Arabia: US$18m
- Panama: US$15m
- Costa Rica: US$14m
- Guatemala: US$14m
- Argentina: US$10m
- Slovenia: US$9m
- Switzerland: US$8m
- Lithuania: US$7m
- United Arab Emirates: US$7m
- Singapore: US$5m
- Belarus: US$5m
- Croatia: US$4m
- Hungary: US$4m
- Morocco: US$4m
- Israel: US$4m
- Greece: US$4m
- Luxembourg: US$3m
- Romania: US$3m
- Egypt: US$3m
Trade value (US$) no reported trade < US$4mUS$4m+US$63m+US$169m+> US$554m
Imports: 215
- Germany: US$1.3bn
- China: US$1.1bn
- Mexico: US$975m
- Italy: US$941m
- United States: US$918m
- Canada: US$656m
- Spain: US$554m
- United Kingdom: US$549m
- Türkiye: US$439m
- Netherlands: US$384m
- France: US$369m
- Poland: US$363m
- India: US$294m
- Morocco: US$288m
- South Korea: US$285m
- Guatemala: US$278m
- Ecuador: US$225m
- Belgium: US$223m
- Slovenia: US$198m
- Malaysia: US$185m
- Egypt: US$184m
- Indonesia: US$169m
- Philippines: US$154m
- Taiwan: US$149m
- Saudi Arabia: US$149m
- South Africa: US$146m
- Argentina: US$142m
- Austria: US$141m
- Vietnam: US$136m
- Chile: US$136m
- Czechia: US$133m
- Thailand: US$127m
- Romania: US$121m
- Dominican Republic: US$118m
- Bangladesh: US$117m
- United Arab Emirates: US$113m
- Portugal: US$113m
- Kenya: US$107m
- Denmark: US$107m
- Colombia: US$106m
- New Zealand: US$104m
- Peru: US$95m
- Serbia: US$85m
- Australia: US$84m
- Japan: US$84m
- Sweden: US$80m
- El Salvador: US$75m
- Greece: US$68m
- Honduras: US$67m
- Finland: US$67m
- Switzerland: US$66m
- Hungary: US$65m
- Côte d’Ivoire: US$64m
- Ireland: US$63m
- Norway: US$60m
- Cambodia: US$58m
- Israel: US$58m
- Sri Lanka: US$54m
- Ukraine: US$48m
- Costa Rica: US$45m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$3.4bn | 22.3% |
| 2 |  Sweden | US$2.5bn | 16.1% |
| 3 |  Finland | US$927m | 6% |
| 4 |  Austria | US$920m | 6% |
| 5 |  Germany | US$757m | 4.9% |
| 6 | Canada | US$732m | 4.7% |
| 7 |  Czechia | US$650m | 4.2% |
| 8 |  Russia | US$537m | 3.5% |
| 9 |  France | US$442m | 2.9% |
| 10 | Brazil | US$432m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$1.3bn | 8.2% |
| 2 |  China | US$1.1bn | 7.2% |
| 3 | Mexico | US$975m | 6.3% |
| 4 |  Italy | US$941m | 6.1% |
| 5 | United States | US$918m | 6% |
| 6 | Canada | US$656m | 4.3% |
| 7 |  Spain | US$554m | 3.6% |
| 8 | United Kingdom | US$549m | 3.6% |
| 9 | Türkiye | US$439m | 2.8% |
| 10 |  Netherlands | US$384m | 2.5% |
The UK Global Tariff divides heading 4804 into 26 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 4804 covers 26 tariff lines and the duty is duty-free.
The Turkish Customs Tariff Schedule divides heading 4804 into 28 tariff lines; the duty is duty-free.
In the Harmonized Tariff Schedule of the United States, heading 4804 covers 18 tariff lines and the duty is duty-free.
The Customs Tariff of Canada divides heading 4804 into 18 tariff lines; the duty is duty-free.
In the Mexican Tariff (TIGIE), heading 4804 covers 18 tariff lines and the duty is between 0% and 35%. 15 of them are duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 4804 into 15 tariff lines; the duty is between 0% and 10.8% (average 8.6%). 3 of them are duty-free.
In the Argentine Tariff (NCM-SIM), heading 4804 covers 16 tariff lines and the duty is between 0% and 10.8%. 3 of them are duty-free.
The Customs Tariff of Peru divides heading 4804 into 16 tariff lines; the duty is between 0% and 6% (average 2.6%). 9 of them are duty-free.
In the Working Tariff Document of New Zealand, heading 4804 covers 45 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 4804 into 17 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 4804 covers 12 tariff lines and the duty is duty-free.
The GCC Common Customs Tariff divides heading 4804 into 12 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 4804 covers 12 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 4804 into 12 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 4804 covers 26 tariff lines and the duty is duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 4804 into 12 tariff lines; the duty is 5%.
In 2024, countries exported heading 4804 goods worth US$15.4bn (+3.8% year on year).
The largest exporter was the United States (US$3.4bn), followed by Sweden.
The biggest buyer was Germany, with imports of US$1.3bn.
The United Kingdom ranked 22nd among 156 exporters with US$87m.
The United Kingdom imported US$549m.
Legal notes
Subheading notes
1. For the purposes of subheadings 480411 and 480419, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
| Weight (g/m2) | Minimum Mullen bursting strength (kPa) |
|---|---|
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
2. For the purposes of subheadings 480421 and 480429, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a) having a Mullen burst index of not less than 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
(b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
Weight (g/m2) Minimum tear (mN) Minimum tensile (kN/m) Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 60 700 1510 1,9 6,0 70 830 1790 2,3 7,2 80 965 2070 2,8 8,3 100 1230 2635 3,7 10,6 115 1425 3060 4,4 12,3
3. For the purposes of subheading 480511, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.
4. Subheading 480512 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C.
5. Subheadings 480524 and 480525 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.
6. For the purposes of subheading 480530, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.
7. For the purposes of subheading 481022, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
Products classified here
Questions and answers
What is the HS code for uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803?
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 fall under HS heading 4804, part of chapter 48, in section X of the Harmonized System.
What is the import duty on uncoated kraft paper and paperboard, in rolls or… in the UK?
Under the UK Global Tariff, imports under 4804 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on uncoated kraft paper and paperboard, in rolls or… in the EU?
Under the EU Combined Nomenclature, imports under 4804 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most uncoated kraft paper and paperboard, in rolls or…?
The United States, with US$3.4bn in 2024 (22.3% of world exports).