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HS 4805Wood & forestry

HS Code for Containerboard - Kraftliner & Testliner (HS 4805)

Containerboard is the flat sheet that becomes the outer facing of corrugated cardboard boxes. Kraftliner (virgin fibre, brown) and testliner (recycled fibre) are the two grades. E-commerce (~USD 45 billion market) drove strong growth. EUDR applies from Dec 2025.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
4805.11Semi-chemical fluting paper (medium)
4805.12Straw fluting paper
4805.24Testliner (recycled liner board), 150 g/m2 or less
4805.25Testliner (recycled liner board), > 150 g/m2
4805.30Sulphite wrapping paper
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0%
EUDR DDS.
India (BCD)
10%
United States
0%
China
5%
Waste paper import ban 2021 shifted supply.

Worked landed-cost example

1,500 MT testliner 140 g/m2, FOB Rotterdam USD 660/MT, CFR Mumbai

FOBUSD 990,000
Freight + insuranceUSD 70,000
CFRUSD 1,060,000
India BCD 10%USD 106,000
IGST 18%USD 209,880
Landed ≈ USD 1.37m.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I - HS 4805 covered.
  • · FEFCO (European Federation of Corrugated Board Manufacturers) code standard.
  • · FSC/PEFC standard buyer requirement.
  • · PIX kraftliner and testliner indices.
Top exporting countries
  • · Germany
  • · Sweden
  • · United States
  • · Russia (partly sanctioned)
  • · Brazil

Frequently asked questions

Recycled vs virgin under EUDR?

EUDR still requires DDS on virgin fibre share. Pure recycled content (100% post-consumer) escapes forest traceability but you must document the recycled origin. Mixed-content liner needs DDS on the virgin portion. Certification schemes (FSC Recycled, FSC Mix) map to compliance.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for wood & forestry.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%
Import into United Arab Emirates →
VAT · 5% standard

Wood & forestry landed-cost pages: every destination market

Jump straight to the wood & forestry import guide for any of the destination markets we cover.

Related commodity guides

HS 4401.31Wood & forestry
HS Code for Wood Pellets (HS 4401.31) →
HS 4412Wood & forestry
HS Code for Plywood (Chapter 4412) →
HS 4703Wood & forestry
HS Code for Chemical Wood Pulp (Chapter 4703) →
HS 4802Wood & forestry
HS Code for Graphic Paper (Chapter 4802) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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