Composite paper and paperboard of wastepaper, consisting of one or more plies of the same type, whether or not combined with paper (neither surface-coated nor impregnated), whether or not internally reinforced, in rolls or sheets as specified in Note 7A or 7B to chapter 48 (excl. that laminated intenally with bitumen, tar or asphalt)

Partly covered — depends on the product. 'ex' entry: only the relevant commodity part of this heading is in scope. Product-level review is required.

Code 48079919Verdict Partly in scopeCommodity WoodAnnex I 48CN 2026

Tool resultPartly in scope

Next action

Request supplier evidence

'ex' entry: only the relevant commodity part of this heading is in scope. Product-level review is required.

Open reference record

Decision basis

What the checker used.

Product nameComposite paper and paperboard of wastepaper, consisting of one or more plies of the same type, whether or not combined with paper (neither surface-coated nor impregnated), whether or not internally reinforced, in rolls or sheets as specified in Note 7A or 7B to chapter 48 (excl. that laminated intenally with bitumen, tar or asphalt)

Code pathPAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Annex I matchPaper 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)

BasisRegulation (EU) 2023/1115 Annex I and CN 2026 index

Operator workflow

Use the result, then move on.

01Confirm the product description with the importer or supplier.
02Ask for country of production and plot geolocation before any filing workflow.
03Collect legality and deforestation-free support documents for the shipment file.

What the code cannot tell you

Product facts can still change the answer.

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)

What you have to collect

Supplier evidence starts after scope.

'ex' entry: only the relevant commodity part of this heading is in scope. Product-level review is required.

Product description
Quantity
Country of production
Geolocation
Supplier information
Legality evidence
Deforestation-free evidence