Skip to content
GOODS ACROSS BORDERS

HS HEADING 4823

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

In plain English

This category includes paper, paperboard, cellulose wadding, and webs of cellulose fibers that have been cut to specific sizes or shapes, along with various articles made from these materials. The items are further divided into specific groups such as filter materials, printed rolls for recording devices, and molded pulp products. Other sections cover disposable tableware made from bamboo paper or other paper types, as well as miscellaneous paper-based items not listed elsewhere in this chapter.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (6)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

4823.20

Paper and paperboard; filter paper and paperboard

4823.40

Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus

4823.61

Paper and paperboard; trays, dishes, plates, cups and the like, of bamboo paper or paperboard

4823.69

Paper and paperboard; trays, dishes, plates, cups and the like, of paper or paperboard other than of bamboo

4823.70

Paper pulp; moulded or pressed articles or paper pulp

4823.90

Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in heading no. 4823

Chapter 48 classification notes

Chapter 48 covers consumer + commercial paper products. Personal-import volumes minimal.

Frequent misclassification in this chapter

Books and printed materials go to Chapter 49 not 48; printing paper / blank paper is 48.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 48

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog