HS Code for Uncoated Kraft Paper and Paperboard in Rolls or Sheets
Imagine importing a shipment of high-strength kraft paper from Indonesia to your Indian warehouse, only to face unexpected delays at customs due to misclassification under the wrong HSN code. Suddenly, you're hit with penalties, excess duties, and disrupted supply chains—a nightmare that costs businesses thousands in avoidable expenses. At FreightAmigo Services Limited, we've seen this scenario play out too often in the packaging industry, where uncoated kraft paper under HSN 4804 demands precise handling. This comprehensive guide demystifies the 4804 HSN code, kraft paper HSN code classifications, GST rates, and logistics best practices, empowering you to streamline imports and exports seamlessly.
As seasoned logistics experts based in Hong Kong, we understand the frustrations of navigating complex tariff schedules amid rising global trade volumes. Whether you're a packaging manufacturer sourcing sack kraft or a trader dealing with corrugating medium, getting the 4804 HSN code right is crucial for compliance and cost control.
Key Takeaways from This Guide
- Master precise HSN 4804 subheadings to ensure accurate classification and avoid customs disputes.
- Calculate GST at 12% IGST and effective import duties up to 25% with real-world examples.
- Optimize logistics for kraft paper shipments, from moisture-proof packaging to efficient freight routing.
To give you immediate value, here's a snapshot of global trade data for uncoated kraft paper and paperboard under HS 4804 (2024 figures):
| Metric | Value | YoY Growth |
|---|
| Global Trade Value | $15.4B | +3.43% |
| Top Exporter: USA | $3.43B | N/A |
| Top Importer: Germany | $1.25B | N/A |
| India Imports (Key Subheading) | $108M (<150 g/m²) | +10.67% |
This data underscores the booming demand, particularly in packaging, making proper handling of the 4804 HSN code more vital than ever.
What Exactly Falls Under HSN 4804?
The 4804 HSN code specifically covers uncoated kraft paper and paperboard in rolls or sheets, excluding items under heading 4802 (like tissue or newspaper stock) or 4803 (toilet or facial tissue stock). Kraft paper, produced through the kraft process from wood pulp, is renowned for its superior strength, tear resistance, and versatility in packaging applications such as sacks, bags, multi-wall bags, and box liners.
Key criteria for classification:
- Form: Rolls or sheets with width exceeding 36 cm, or rectangular sheets where length exceeds 36 cm and the other side exceeds 15 cm.
- Uncoated: No mineral coating or similar surface treatment.
- Kraft: Made from chemical wood pulp using the sulfate (kraft) process, typically unbleached or semi-bleached.
In India, the Central Board of Indirect Taxes and Customs (CBIC) details eight-digit subheadings for granular classification. These help importers and exporters align with GST and customs requirements precisely.
Detailed HSN 4804 Subheadings
| HSN Code | Description | Common Use |
|---|
| 48041100 | Kraftliner, unbleached | Outer liner for corrugated boxes |
| 48041900 | Kraftliner, other (bleached/semi) | High-quality box liners |
| 48042100 | Sack kraft paper, unbleached (>150 g/m²) | Heavy-duty cement/food sacks |
| 48042900 | Sack kraft paper, other | Multi-wall shipping bags |
| 48043100 | Other kraft paper (>150 g/m², unbleached) | Industrial wrapping |
| 48043900 | Other kraft paper (≤150 g/m² or bleached) | Light packaging liners |
| 48044100 | Corrugating medium, unbleached | Fluting for cardboard |
| 48044200/48044900 | Corrugating medium, other | Specialty corrugation |
We've assisted countless clients in correctly classifying their kraft paper shipments using these subheadings, preventing re-assessment notices from customs authorities.
GST Rates for 4804 HSN Code
As of 2026, all subheadings under 4804 HSN code attract a uniform GST rate of 12% IGST for interstate supplies (comprising 6% CGST + 6% SGST/UTGST for intrastate). There is no compensation cess applicable, making it straightforward for domestic transactions.
Key GST Insights:
- No Slab Changes: Retained at 12% post-2025 rationalization by CBIC.
- Input Tax Credit (ITC): Fully available for registered businesses, reducing effective outflow.
- e-Invoicing Mandatory: For turnovers above INR 5 Cr, ensure HSN 4804 details in GSTR-1.
For importers, GST is levied at 12% on the assessable value (CIF + duties). Our Duties & Taxes Calculator provides instant estimates, factoring in these rates to help you forecast landed costs accurately.
Customs Duties and Import Considerations for Kraft Paper
Importing under 4804 HSN code into India involves Basic Customs Duty (BCD) typically at 10%, plus 10% Social Welfare Surcharge (SWS) on BCD, and 12% IGST on the total. Effective landed duty can reach 24-25%, though preferential rates apply under FTAs like ASEAN-India (often 0% BCD).
Duty Breakdown Example (CIF INR 100):
| Component | Rate | Amount (INR) |
|---|
| BCD | 10% | 10 |
| SWS | 10% on BCD | 1 |
| Assessable Value for IGST | CIF + BCD + SWS | 111 |
| IGST | 12% | 13.32 |
| Total Duty | - | 24.32 |
Anti-dumping duties may apply on origins like Vietnam for sack kraft—always verify via ICEGATE. We recommend using our Customs Clearance service, featuring AI-driven HS code validation to ensure 100% compliance and duty optimization.
This tool is perfect for calculating volume-based charges on kraft paper rolls from top suppliers like Indonesia to Indian ports.
Global and India-Specific Trade Trends
The global market for HS 4804 products hit $15.4 billion in 2024, with projections of $15-16 billion in 2025, driven by packaging demand. Sack kraft alone is eyed at $9.4 billion in 2025, growing at 5.4% CAGR to 2034.
Top exporters include the United States ($3.43B), Sweden ($2.46B), and Finland ($924M). Importers lead with Germany ($1.25B), followed by China, Mexico, and Vietnam.
In India, imports surged: 20,610 shipments (Jun 2024-May 2025), with $108M for rolls/sheets under 150 g/m² (+10.67% YoY). ASEAN suppliers (Indonesia, Thailand) hold 20-27% share due to FTAs, challenging domestic producers (IPPTA notes 142% ASEAN surge). Exports focus on UAE, Bangladesh, Nepal.
India's kraft paper demand grows at 7.23% CAGR (2025-2033), fueled by e-commerce packaging and FMCG.
Logistics Best Practices for Kraft Paper Shipments
Kraft paper ships primarily in rolls (up to 3m wide, 1-2km long) or sheets, palletized with plastic wrapping for moisture protection (ideal RH <60%). A 40ft container holds 20-25 tons; use dry FCL to prevent telescoping or damage.
Key Routes and Challenges:
- Intra-Asia: Indonesia/Thailand to Mundra/JNPT (India)—economical sea freight.
- Trans-Pacific: USA/Brazil to India—watch Red Sea disruptions (+5-10% rates in 2025).
- Incoterms: CIF/FOB common; ensure Bill of Lading specifies HSN 4804.
Non-hazardous (IMDG), but prioritize ventilated containers. We've optimized routes for clients, reducing transit times by 15% via our sailing schedules.
For high-volume shipments, sea freight remains cost-effective. Combine with real-time tracking to monitor humidity-sensitive cargo.
Optimizing Costs and Compliance
To thrive in this market, integrate HS classification with freight planning. Leverage FTAs for duty savings, claim ITC promptly, and insure against transit risks. FreightAmigo's platform bridges these gaps, from quote to clearance.
Domestic handling: Store in climate-controlled warehouses; repack for distribution under GST-compliant invoices.
FAQ
What is the 4804 HSN code used for?
The 4804 HSN code classifies uncoated kraft paper and paperboard in rolls or sheets over 36 cm width, used mainly for packaging like sacks and liners.
What is the GST rate for 4804 HSN code?
All subheadings under 4804 attract 12% IGST (6% CGST + 6% SGST), with full ITC eligibility for registered entities.
How do I calculate import duties for kraft paper under HSN 4804?
Expect 10% BCD + 10% SWS + 12% IGST on assessable value; use FTA preferences for reductions up to 0% BCD.
What are the top suppliers of HSN 4804 to India?
Indonesia, Thailand, China, and Vietnam dominate, benefiting from ASEAN-India FTA zero-duty access.
How should I ship kraft paper rolls?
Use dry 20/40ft FCL containers, moisture-wrapped pallets; monitor RH <60% to prevent damage.
Are there anti-dumping duties on 4804 products?
Yes, potentially on sack kraft from Vietnam; check ICEGATE notifications for specifics.
Conclusion
Mastering the HS code for uncoated kraft paper and paperboard under HSN 4804 unlocks efficient trade, from precise classification and 12% GST compliance to duty-optimized imports and robust logistics. With global volumes rising and India at the import forefront, partnering with experts ensures you stay ahead.
Ready to ship? Get started with our Instant Quote tool for competitive rates, or explore Customs Clearance for seamless HS 4804 handling. Contact us today to transform your kraft paper supply chain.