CN code 4808 10 covers corrugated paper and paperboard in rolls or sheets, whether or not perforated. Corrugated board consists of at least one fluted (corrugated) layer glued to a flat layer (liner). Single-wall, double-wall, and multi-wall corrugated board are distinguished by the number of fluted and flat layers. Corrugated board under code 4808 10 is the primary packaging material in global logistics and goods transport, used to produce cartons, boxes, and transport packaging. Classification under this subheading requires the presence of at least one fluted layer — flat products without fluting are classified under heading 4807 CN (composite paperboard). Corrugated board may be perforated to facilitate folding and packaging formation. Importers should hold a technical specification covering flute type (A, B, C, E, F), liner and fluting medium grammage, and strength properties (ECT, BCT) to support correct tariff classification.

Importing corrugated paperboard under CN code 4808 10 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013) and requires an EORI number. As a paper product, corrugated board is covered by the EUDR (Regulation (EU) 2023/1115) on deforestation-free products — importers must carry out due diligence confirming that the wood raw material does not originate from land deforested after 31 December 2020, and submit the relevant statement in the EU information system. Where corrugated board is intended for food contact, compliance with Regulation (EC) No 1935/2004 on food contact materials is required. Starch and synthetic adhesives used in the corrugated board manufacturing process must meet requirements for substances authorised for food contact, if the packaging is intended for direct contact with food products. Import documentation includes a commercial invoice, technical specification, certificate of origin, EUDR statement, and where applicable an FCM compliance declaration.

Corrugated paperboard under CN code 4808 10 is one of the most important packaging materials in the world by production volume and trade turnover. Major exporters include China, Germany, the United States, Finland, and Sweden. When importing from third countries, importers should verify in the TARIC database the current MFN and preferential duty rates for subheading 4808 10, as well as any anti-dumping or countervailing measures applicable for the specific country of origin. Customs preferences may be available under EU trade agreements, including CETA, JEFTA, and agreements with ASEAN countries. Correct classification requires distinguishing corrugated board (4808 10) from composite paperboard without fluting (4807 00) and creped paper (4808 40). Corrugated board with printed advertising text or graphics requires assessment of whether the print gives the goods their essential character — if so, this may affect classification. In case of doubts, obtaining a BTI decision is recommended.

Corrugated paper and paperboard classified under CN 4808 10 are subject to conventional customs duty when imported into the EU. Classification depends on composition, weight, and intended use of the paper or board. Products intended for food contact must meet additional requirements. Import VAT applies at destination rates.