A paper mill is an industrial facility where wood products are converted into raw pulp or finished paper. It may use heavy timber or fine shavings as raw material, or anything in between. Paper mills do not include paper recycling plants.

The plant converts wood material into pulp or finished paper. It can begin with large timber sections or small shavings.

A facility restricted to recycling existing paper is excluded. A sawmill cutting timber into boards also has a different process and output.