Is HS 48 covered by EUDR?

Yes, with conditions. Paper and paperboard; articles of paper pulp, paper or paperboard (e.g. cartons) is listed in Annex I of Regulation (EU) 2023/1115 (commodity: Wood).

Condition: Used and second-hand products are excluded. Waste and recovered products are excluded. Single-use packing used only to carry another product (and presented with it) is excluded. Reusable packing is excluded too, as are items of correspondence, marketing and information materials that only accompany another product.

OperatorApplies from
Large and medium operators; downstream operators and traders30 Dec 2026
Micro/small operators and natural persons established by 31 Dec 202430 Dec 2026 (no deferral: the product was in the old EUTR annex)

Samples and test products are excluded (note 5 to Annex I).

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Information only, not legal advice. Based on the official texts linked below as of 16 Oct 2026 (incl. Delegated Regulation 2026/2102). Always confirm with your customs broker or competent authority.

Official sources