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HS 48 Chapter · Pulp, Paper & Paperboard

Paper and paperboard; articles of paper pulp, of paper or paperboard

Chapter 48 of the Harmonised System covers Paper and paperboard; articles of paper pulp, of paper or paperboard — 22 four-digit headings spanning newsprint, in rolls or sheets to registers, account books, diaries and similar that customs authorities worldwide use to classify these goods and set duty.

India exports 2024
$2.58B

Source: UN Comtrade — India's reported merchandise exports to the world, 2024.

Sourcing this category from India

Chapter 48 covers paper, paperboard and articles of paper pulp. India exports coated and uncoated paper, paperboard, cartons, paper bags and a range of converted stationery and packaging. Subheadings separate paper by grade and coating, then move to converted products such as boxes, registers, tissue and filter paper.

How to read this code

48 is the two-digit HS chapter for paper and paperboard. To clear customs your destination country extends it to a full 8–10 digit code and assigns the duty rate. India's preferential trade agreements (UAE CEPA, Australia ECTA, and others) can reduce or zero out that duty on many pulp, paper & paperboard lines — check our import guides for your market.

Headings under HS 48

The Harmonised System breaks Paper and paperboard; articles of paper pulp, of paper or paperboard into these 22 headings. Drill down to the exact classification for your goods.

48.01 1 subheadings

Newsprint, in rolls or sheets

48.02 11 subheadings

Uncoated paper and paperboard, used for writing, printing or other graphics, non perforated punch-cards and punch tape paper, in rolls or rectangular sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard

48.03 1 subheadings

Tissue, towel, napkin stock or similar; for household or sanitary uses, cellulose wadding, webs of cellulose fibres, in rolls over 36cm in width or rectangular sheets with one side exceeding 36cm when unfolded

48.04 12 subheadings

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading no. 4802 or 4803

48.05 11 subheadings

Uncoated paper and paperboard n.e.c., in rolls or sheets

48.06 4 subheadings

Vegetable parchment, greaseproof papers, tracing papers, glassine and other glazed transparent or translucent papers, in rolls or sheets

48.07 1 subheadings

Composite paper and paperboard, (made by sticking layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

48.08 3 subheadings

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets other than paper of the kind described in heading 4803

48.09 2 subheadings

Carbon paper, self copy paper, and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets

48.10 10 subheadings

Paper and paperboard, coated one or both sides with kaolin (china clay) or inorganic substances, with binder or not, no other coating, surface coloured or not, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size

48.11 7 subheadings

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, decorated or printed, rolls or sheets, other than goods of heading no. 4803, 4809, or 4810

48.12 1 subheadings

Filter blocks, slabs and plates of paper pulp

48.13 3 subheadings

Cigarette paper, whether or not cut to size or in the form of booklets or tubes

48.14 2 subheadings

Wallpaper and similar wall coverings; window transparencies of paper

48.16 2 subheadings

Carbon paper, self-copy paper and other copying or transfer papers, (other than those of heading no. 4809), duplicator stencils and offset plates, of paper whether or not put up in boxes

48.17 3 subheadings

Envelopes, letter cards, plain postcards and correspondence cards, of paper, paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard containing assortment of paper stationery

48.18 5 subheadings

Toilet paper, width 36cm or less or cut to size/shape; handkerchiefs, tissues, towels, serviettes, bed sheets and similar household or hospital articles, apparel and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose fibres

48.19 6 subheadings

Cartons, boxes, cases, bags and the like, of paper, paperboard, cellulose wadding or fibres; box files, letter trays and the like, of paper or paperboard, of a kind used in offices, shops or the like

48.20 6 subheadings

Registers, account books, diaries and similar; albums for samples or collections, of paper or paperboard

48.21 2 subheadings

Paper or paperboard labels of all kinds, whether or not printed

48.22 2 subheadings

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)

48.23 6 subheadings

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

Products under HS 48 we source from India

These live sourcing categories map to HS 48, each with its own indicative FOB, minimum order and lead-time economics — request quotes directly.

Where these are made in India

The categories above are produced across these clusters, each with its own factory base and export track record.

Top destinations for Chapter 48 exports

India's largest buyers of goods in this HS chapter in 2024, ranked by export value.

#1 USA $442.4M
#2 United Arab Emirates $373.9M
#3 United Kingdom $135.7M
#4 Sri Lanka $131.3M
#5 Saudi Arabia $98.8M

Chapter-level destination mix — your specific HS line may skew differently. Source: UN Comtrade, 2024.

Working out import duty for HS 48 into your market? See full duty context and India-vs-rivals comparisons in our India comparison guides and export resource hub.

Indian exporters in this category

Established export houses with relevant HS focus. Listings are compiled from public records — run your own due diligence.

Browse the full exporter directory →
Last updated 28 Jun 2026 Figures are indicative sourcing benchmarks compiled from exporter quotes, India trade-scheme notifications and public customs tariffs. Confirm live pricing and HS classification before contracting.
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