EUDR ToolsFree public tools for EU importers
HS/CN scope library
Code referencepaper and paperboard; articles of paper pulp, of paper or of paperboard

Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width <= 36 cm, in rectangular or square sheets of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibres, n.e.s.

Source-dated reference for HS/CN code 4823, its EUDR scope basis, CN hierarchy, evidence implications, and related indexed rows.

Reference typeHS/CN scope record
Scope decisionPartly in scope
Importer implicationEvidence collection trigger
CN year2026
Reference answer

HS/CN code 4823 is partly covered for EUDR preparation.

Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width <= 36 cm, in rectangular or square sheets of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibres, n.e.s. The indexed scope engine returns Partly in scope for this code. 'ex' entry: only the relevant commodity part of this heading is in scope. Product-level review is required.

Scope basis

Why this reference page gives that answer.

Code description
Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width <= 36 cm, in rectangular or square sheets of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibres, n.e.s.
Annex I basis
Paper and paperboard; articles of paper pulp, paper or paperboard (not including waste; not including used products and second-hand products; not including recovered products or products derived from them; not including single use packing material and packing containers used exclusively to support, protect or carry another product; not including packing material and containers clearly suitable for repetitive use, from the moment they are so used; not including correspondence and marketing material accompanying another product)
Source basis
Regulation (EU) 2023/1115 Annex I and CN 2026 index
CN hierarchy

Parent, child, and nearby rows.

The library view is for reference navigation. Use the checker when you want to run another code as an action.

48paper and paperboard; articles of paper pulp, of paper or of paperboardpartial482311gummed or adhesive paper, in strips or rolls with a width of <= 15 cm, self-adhesivepartial482312self-adhesive paper in strips or rolls with a width of <= 36 cm (excl. surface-coloured, surface-decorated or printed)partial482319gummed or adhesive paper in strips or rolls of a width <= 36 cm (excl. self-adhesive)partial482320filter paper and paperboard, in strips or rolls of a width <= 36 cm, in rectangular or square sheets, of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or squarepartial482330paper or paperboard cards, not punched, for punch card machines, whether or not in stripspartial482340rolls, sheets and dials, printed for self-recording apparatus, in rolls of a width <= 36 cm, in rectangular or square sheets of which no side > 36 cm in the unfolded state, or cut into dialspartial482351paper and paperboard for writing, printing or other graphic purposes, in strips or rolls of a width <= 15 cm, in rectangular or square sheets, of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, printed and embossed or perforated, n.e.s.partial482359paper and paperboard for writing, printing or other graphic purposes, in strips or rolls of a width <= 15 cm, in rectangular or square sheets, of which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square (excl. printed, embossed or perforated paper and paperboard, n.e.s.)partial482360trays, dishes, plates, cups and the like, of paper or paperboardpartial482361trays, dishes, plates, cups and the like, of bamboo paper or bamboo paperboardpartial4801newsprint as specified in note 4 to chapter 48, in rolls of a width > 28 cm or in square or rectangular sheets with one side > 28 cm and the other side > 15 cm in the unfolded statepartial4802uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or in square or rectangular sheets, of any size, and handmade paper and paperboard (excl. newsprint of heading 4801 and paper of heading 4803)partial4803toilet or facial tissue stock, towel or napkin stock and similar paper for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded statepartial4804uncoated kraft paper and paperboard, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. goods of heading 4802 or 4803)partial4805other paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state, not worked other than as specified in note 3 to this chapter, n.e.s.partial4806vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded statepartial
Evidence pattern

What importers usually prepare next.

  • Product description
  • Quantity
  • Country of production
  • Plot geolocation
  • Supplier identity
  • Legality evidence
  • Deforestation-free support
Import context

EU import origins behind this reference.

The page shows a readable slice of import-origin context. It does not expose bulk trade data or a reusable dataset export.

Chinalow€769.3M247,775t
Germanylow€539.6M180,409t
Italylow€333.5M89,568t
Netherlandslow€265.7M104,122t
Polandlow€209.7M82,677t
Francelow€185.4M128,312t
Spainlow€142.3M48,103t
Czechialow€141.4M55,583t
Denmarklow€134.0M86,478t
Finlandlow€130.7M85,533t
Product caveats

Questions the HS/CN code cannot answer alone.

Is the product made entirely from material that has completed its lifecycle and would otherwise be discarded as waste?If yes: out of scope

By-products of a manufacturing process do not benefit from this exception — if the process used material that was not waste, the product stays in scope.

Annex I introductory paragraph; Directive 2008/98/EC Art. 3(1)
Is this product bamboo-based?If yes: out of scope

Chapters 47 and 48 have no separate CN code for bamboo (apart from 4706 30, already excluded). The code alone cannot settle this.

Annex I, Chapters 47 and 48 exception: 'bamboo-based ... products'
Is this product a recovered (waste and scrap) product?If yes: out of scope

Since Delegated Regulation (EU) 2026/2102, products derived from recovered (waste and scrap) products are excluded too — paper made from recovered fibre included.

Annex I, Chapters 47 and 48 exception: 'recovered (waste and scrap) products'
Is it a sample of negligible value and quantity used only to solicit orders, or a product sent for examination or testing that is used up, destroyed or returned?If yes: out of scopeDelegated Regulation (EU) 2026/2102, Annex (5), table note to 'Relevant products'
Is it a used or second-hand product?If yes: out of scopeDelegated Regulation (EU) 2026/2102, Annex (6)(u), (x), (z), (dd)–(zz)
Is it single-use packing used exclusively to support, protect or carry another product made available on the market or exported, and presented with that product?If yes: out of scopeDelegated Regulation (EU) 2026/2102, Annex (6)(bb), (ff), (pp), (qq), (ww)
Is it packing clearly suitable for repeated use, used exclusively to support, protect or carry another product presented with it?If yes: out of scope

Excluded from the moment it is used for that purpose; its first placing on the market as packing is still in scope.

Delegated Regulation (EU) 2026/2102, Annex (6)(pp), (qq), (ww)
Is it correspondence, or marketing or information material, exclusively accompanying another product or supplied free of charge?If yes: out of scopeDelegated Regulation (EU) 2026/2102, Annex (6)(ww)
Source metadata
Need the fast action view?Run this same code in the HS Scope Checker.
Open tool result
4823 EUDR HS/CN scope reference | EUDR Tools