HS 4707Wood & Paper

Waste Paper (OCC) - HS 4707 classification, duty and landed cost

Waste Paper (OCC) moves through customs under HS heading 4707. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
4707.10	Recovered kraft/corrugated paper

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	0% - 6% EUDR: no deforestation-linked wood after 2020; due diligence statement.
United States	0% - 6% Lacey Act declaration on all wood imports.
China	0% - 10% Plus 13% VAT; GACC phytosanitary and CITES on select species.
India	5% - 10% BCD + 5% - 18% GST; MoEF licence on plywood/veneer imports.
UAE	5% GCC CET; MOCCAE fumigation and CITES compliance.

Worked landed-cost example

20 MT of Waste Paper (OCC) at FOB USD 200 per MT, sea freight to a representative port of discharge.

FOB valueUSD 4,000

Freight + insuranceUSD 480

CIF valueUSD 4,480

Import duty @ ~8% (indicative for Wood & Paper)USD 358

VAT / GST @ ~5% on CIF+dutyUSD 242

Landed cost ≈ USD 5,080 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· EUDR due diligence statement with plot-level geolocation for EU destinations.
· US Lacey Act declaration (PPQ 505) for wood and wood products.
· ISPM 15 heat-treatment / fumigation mark on solid-wood packaging.

Top exporting countries

· USA
· UK
· Netherlands
· Germany
· Japan

Frequently asked questions

What HS chapter applies to Waste Paper (OCC)?

Waste Paper (OCC) sits under HS 4707.10. Chapter 44 covers wood, Chapter 47 pulp, Chapters 48-49 paper and printed matter.

Does EUDR apply to Waste Paper (OCC)?

Yes. From 30 December 2025 EU importers must file a due diligence statement with plot-level geolocation proving the wood is deforestation-free post-2020.

Does US Lacey Act apply?

Yes. All wood imports into the US need a PPQ 505 declaration (species, origin country, volume, value). Illegal-origin wood is subject to forfeiture.

Is ISPM 15 required?

Wooden packaging (pallets, dunnage, crates) must be ISPM 15 heat-treated or fumigated and stamped, regardless of the commodity inside.

What moisture content is traded?

Sawn timber usually trades kiln-dried to 12-18% moisture; plywood/MDF to ~8-10%; green timber trades at delivered moisture with a discount schedule.