Every import shipment needs an HS code — the harmonized tariff classification customs uses to set duty rates and screening. Paper packaging sits in Chapter 48, and most buyers' boxes fall into a handful of codes. Knowing them helps you sanity-check your broker and your landed-cost math.
The codes you'll actually meet
- 4819.10 — Cartons, boxes and cases of corrugated paper or paperboard (shipping cartons, mailers)
- 4819.20 — Folding cartons, boxes and cases of non-corrugated paperboard (your retail color boxes — the most common code for custom packaging)
- 4819.30 — Sacks and bags with a base of a width ≤ 40 cm (small paper bags)
- 4819.40 — Other sacks and bags (larger shopping bags)
- 4819.50 — Other packing containers, including record sleeves (miscellaneous)
- 4821.10 — Paper tags (if you order hang tags separately)
Rigid gift boxes generally classify under 4819.20 as well, though composition (textile overlays, plastic fittings, magnets) can occasionally pull complex gift boxes toward mixed-material classifications — another reason to declare contents honestly.
Why the code matters beyond duty
Misclassification causes the expensive problems: shipments held for inspection, retroactive duty demands, and penalty exposure. "Sample shipment, gift, low value" declarations on commercial packaging are the classic rookie error customs flags. Declare commercial samples properly (most markets have a simplified low-value channel) with the real HS code.
Who does the classifying
Your customs broker or freight forwarder assigns the code and is liable for it; the factory supplies the description. Your job: give an accurate product description ("printed folding cartons, paperboard, for cosmetics") so nobody guesses. For the US, add the matching Schedule B number for export-side paperwork.
Duty rates on paper packaging are modest in most markets — often 0–5% — but VAT/GST applies on import in the EU, UK, and elsewhere, and it's calculated on the customs value including freight. Build that into landed cost from day one.
FAQ
Do packaging samples need an HS code too?
Yes — every commercial shipment does, even courier samples. Use the same code as production; most markets offer simplified clearance for low-value samples, but the code keeps the record clean.
Can the same box have a different code in different countries?
The first six HS digits are globally harmonized; the digits after vary by country. Your broker localizes. A code your factory quotes from China is a starting point, not a substitute for your import-side broker's confirmation.