What are corrugated boxes? If you’re still not familiar with the world’s best packaging option, then you’re in the right place. Read on to learn more about what corrugated boxes are as well the different uses for and types of corrugated packaging. Corrugated box sheets are made of three different layers of paperboard: an inside liner, an outside liner, and a type of fluted corrugated sheet in between. This design creates a strong and stable material that can withstand an impressive amount of force relative to its weight.