CN code 4807 00 covers composite paper and paperboard (made by sticking flat layers together), not coated or surface-finished, not elsewhere specified in Chapter 48 of the Combined Nomenclature. These are products obtained by gluing two or more layers of paper or paperboard together using adhesive, without impregnation or coating. This heading covers multi-layer flat paper or paperboard products used mainly as packaging construction material, separators, reinforcing inserts, and substrates for further processing. Composite paperboard differs from corrugated paperboard (heading 4808) in that its layers are glued flat without fluting — corrugated board has at least one fluted layer. It is distinguished from solid board (heading 4805) by its multi-layer construction from separate sheets glued together after manufacture. Classification under 4807 00 requires confirmation that the product is uncoated, surface-unfinished, and consists of at least two flat-glued layers. Importers should verify the manufacturer's technical specification to correctly classify the goods.

Importing composite paper and paperboard under CN code 4807 00 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013) and an EORI number. As a paper product, composite paperboard is subject to the EUDR (Regulation (EU) 2023/1115), which requires importers to carry out due diligence regarding identification of the wood raw material source, deforestation risk assessment, and submission of a statement in the EU information system. Where composite paperboard is used for food packaging, compliance with Regulation (EC) No 1935/2004 on food contact materials is required. Import documentation should include a commercial invoice describing the goods (number of layers, grammage, dimensions), technical specification, certificate of origin for customs preferences, and the EUDR statement. Adhesives used to bond layers may be subject to REACH verification regarding SVHC substances. MFN and preferential duty rates for subheading 4807 00 should be verified in the European Commission's TARIC database before customs clearance.

Composite paperboard under CN code 4807 00 serves as raw material in the production of transport packaging, separators, reinforcements, and substrates for further processing such as laminating, coating, and printing. Major exporters include countries with developed paper industries: Germany, Finland, Sweden, China, and Brazil. Preferential duty rates may be available under EU trade agreements, including CETA (Canada), JEFTA (Japan), and agreements with MERCOSUR countries. Imports from China may be subject to additional trade measures — importers should check TARIC for current anti-dumping and countervailing duties for this subheading. Correct classification requires distinguishing composite paperboard from corrugated board (4808), solid board (4805), and coated paper (4810/4811). In case of classification doubts, obtaining a Binding Tariff Information (BTI) decision is recommended. Customs controls may involve verification of the layered structure of the goods. Importers should also check whether the paperboard contains restricted substances under REACH, particularly regarding adhesives and dyes.

Composite paper and paperboard classified under CN 4807 00 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.