Pulps of fibers derived from recovered (waste and scrap) paper or paperboard

Pulps of fibres from recovered waste paper or paperboard

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4706 20 00 (Pulps of fibres derived from recovered waste and scrap paper or paperboard) is governed by the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, administered by the Ministry of Environment, Forest and Climate Change (MoEF&CC) and State Pollution Control Boards (SPCBs). Import is permitted only to actual users or to traders acting on their behalf, subject to SPCB authorisation on a one-time basis and verification of documents specified in Schedule VIII of the Rules.

What this is

HSN code

4706 20 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 importer
MoEF&CC compliance declaration

Compliance steps

1
Obtain SPCB authorisation before import. Import under Part D of Schedule III of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 is restricted to the actual user or a trader authorised by the SPCB on a one-time basis; consignments without current SPCB authorisation are liable to detention and re-export.
Part D of Schedule III, Rules 12 and 13 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · Para 8(B) of General Notes of Import Policy
2
Ensure all documents specified in Schedule VIII of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 are in order and available for verification at the port of entry. These must be uploaded in e-Sanchit and presented to the proper officer at the bill-of-entry stage.
Schedule VIII of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016
3
Verify the composition of the consignment against the revised guidelines and specifications for non-paper materials in waste paper consignments issued by MoEF&CC. Non-conforming consignments — those exceeding permissible non-paper material content — are subject to confiscation and prosecution.
MoEF&CC O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD

A word of counsel

The one-time-basis character of the SPCB authorisation is routinely misread as a single-shipment licence renewable on demand: each import transaction requires a fresh SPCB authorisation, and a blanket or expired authorisation is treated as no authorisation at all. Independently, the MoEF&CC O.M. of 10 January 2023 introduced revised specifications for non-paper material content; consignments dispatched against pre-2023 specifications are non-compliant even where the SPCB authorisation is current.

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Frequently asked

Does HSN 4706 20 00 require BIS certification?

No. No BIS Quality Control Order covers pulps of fibres derived from recovered paper or paperboard. Import is governed by the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, with SPCB authorisation as the operative clearance mechanism.

Can a trader import under HSN 4706 20 00, or is the permit restricted to actual users only?

A trader may import, but only on behalf of an actual user and only under a one-time SPCB authorisation explicitly naming the actual user; general trading activity without an identified actual user does not qualify under Part D of Schedule III of the HWM Rules, 2016.

What do the revised MoEF&CC guidelines of January 2023 change for this tariff line?

The MoEF&CC O.M. dated 10-01-2023 (F.No. 23/107/2022-HSMD) revised the permissible specifications for non-paper materials within waste paper consignments; shipments must conform to these updated limits at the time of import, regardless of the terms agreed with the foreign supplier.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.