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HomeHSNChapter 47HSN 4706 10 00

Cotton linters pulp

Cotton linters pulp from recovered fibrous cellulosic material

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4706 10 00 (Cotton linters pulp) is subject to the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, administered by the Ministry of Environment, Forest and Climate Change (MoEF&CC), as this product falls under Part D of Schedule III of those Rules. Import is permitted only to actual users or to traders acting on behalf of actual users, with authorisation from the State Pollution Control Board (SPCB) on a one-time basis, subject to document verification under Schedule VIII of the Rules.

What this is
HSN code
4706 10 00
Chapter
47 · Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Primary regulator
MoEF&CC · Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016
Customs documentation
  • SPCB authorisation from State government
  • Schedule VIII documents from SPCB
  • Compliance declaration from MoEF&CC
Compliance steps
  1. 1
    Obtain one-time authorisation from the State Pollution Control Board confirming actual-user status or trader-on-behalf-of-actual-user status before filing the bill of entry. The authorisation must be supported by the documents specified in Schedule VIII of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016.
    Part D of Schedule III and Schedule VIII of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · Para 8(B) of General Notes of Import Policy · Rules 12 and 13 of HWM Rules, 2016
  2. 2
    Ensure the consignment complies with the revised guidelines and specifications for non-paper materials in waste paper consignments issued by MoEF&CC vide O.M. dated 10-01-2023 bearing F.No. 23/107/2022-HSMD. Upload all required documents in e-Sanchit at the bill of entry before seeking out-of-charge.
    MoEF&CC O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD
A word of counsel

The most common error on this tariff line is treating the SPCB authorisation as a standing or renewable licence when the Rules expressly restrict it to a one-time basis per consignment or user approval cycle. A trader who has obtained authorisation for a prior consignment cannot apply that authorisation to a subsequent shipment without fresh SPCB approval; presenting an expired or reused authorisation at the bill of entry results in consignment detention and potential seizure under the Hazardous and Other Wastes Rules, 2016.

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Frequently asked
Does HSN 4706 10 00 require BIS certification?
No, cotton linters pulp is not covered by any BIS Quality Control Order. Import is governed by the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 under MoEF&CC, requiring one-time SPCB authorisation and compliance with Schedule VIII document verification.
Can a trader import cotton linters pulp directly, or must the actual user be the importer of record?
A trader may import under Part D of Schedule III of the HWM Rules, 2016, but only on behalf of an actual user and with SPCB authorisation specifically covering that arrangement; the trader cannot import for general stock or resale outside that authorised actual-user relationship.
What do the MoEF&CC guidelines of 10 January 2023 add to the import requirements?
The O.M. dated 10-01-2023 (F.No. 23/107/2022-HSMD) prescribes revised specifications for non-paper materials permissible in waste paper consignments; consignments that do not meet these specifications are liable to rejection and re-export under the HWM Rules, 2016.
Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.
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