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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4805.11 | Semi-chemical fluting paper (medium) |
| 4805.12 | Straw fluting paper |
| 4805.24 | Testliner (recycled liner board), 150 g/m2 or less |
| 4805.25 | Testliner (recycled liner board), > 150 g/m2 |
| 4805.30 | Sulphite wrapping paper |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% EUDR DDS. |
| India (BCD) | 10% |
| United States | 0% |
| China | 5% Waste paper import ban 2021 shifted supply. |
Numerical Example: 1,500 MT testliner 140 g/m2, FOB Rotterdam USD 660/MT, CFR Mumbai
1,500 MT testliner 140 g/m2, FOB Rotterdam USD 660/MT, CFR Mumbai. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Germany
- · Sweden
- · United States
- · Russia (partly sanctioned)
- · Brazil
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to wood & forestry (HS 4805) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.