HS/CN code 48239071 is partly covered for EUDR preparation.
Paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size for a specific purpose, gummed or with an adhesive layer, 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.
Why this reference page gives that answer.
- Code description
- Paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size for a specific purpose, gummed or with an adhesive layer, 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
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 paperboardpartial4823paper, 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.partial482390paper, 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, cellulose wadding or webs of cellulose fibres, n.e.s.partial48239010gaskets, washers and other seals, of paper or paperboard, for civil aircraftpartial48239012paper and paperboard used for writing, printing or other graphic purposes, 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, printed, embossed or perforated, n.e.s.partial48239014paper and paperboard used for writing, printing or other graphic purposes, 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, n.e.s. (excl. printed, embossed or perforated paper and paperboard; paper and paperboard for office machines and the like; paper and paperboard strips or rolls)partial48239015paper or paperboard cards, not punched, for punch card machines, whether or not in stripspartial48239020perforated paper and paperboard, cut to size, for jacquard and similar machinespartial48239030fans and hand screens, frames therefor and parts of such frames, of paper, paperboard or webs of cellulose fibres (excl. fans with bodies of precious metals)partial
What importers usually prepare next.
- Product description
- Quantity
- Country of production
- Plot geolocation
- Supplier identity
- Legality evidence
- Deforestation-free support
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)
Regulation (EU) 2023/1115 Annex I — relevant productsretrieved 2026-08-06Commission Delegated Regulation (EU) 2026/2102 amending Annex I to Regulation (EU) 2023/1115retrieved 2026-09-24Eurostat Comext Combined Nomenclature codelist (CXT_NC v11.0)retrieved 2026-08-06Eurostat Comext partner country codelist (CXT_FREE_ISO)retrieved 2026-08-06Eurostat Comext DS-045409 — EU trade since 1988 by HS2-4-6 and CN8retrieved 2026-08-06Commission Implementing Regulation (EU) 2025/1093 — country benchmarkingretrieved 2026-08-06Regulation (EU) 2025/2650 amending Regulation (EU) 2023/1115 as regards certain obligations of operators and tradersretrieved 2025-12-26Commission Implementing Regulation (EU) 2026/1565 amending Implementing Regulation (EU) 2024/3084 (EUDR information system)retrieved 2026-08-08