Mechanical

Mechanical pulp from recovered waste paper or paperboard

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4706 91 00 (Mechanical pulp from recovered fibrous material) is governed by the Ministry of Environment, Forest and Climate Change (MoEF&CC) and State Pollution Control Boards (SPCBs) under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 (HWM Rules). Import is permitted only to actual users or to traders acting on behalf of actual users, with SPCB authorisation issued on a one-time basis subject to document verification under Schedule VIII of the HWM Rules.

What this is

HSN code

4706 91 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 Pollution Control Board
Schedule VIII documents from importer
MoEF&CC compliance declaration from importer

Compliance steps

1
Obtain SPCB authorisation as an actual user — or as a trader acting on behalf of actual users — before the consignment is shipped. The authorisation is issued on a one-time basis and must cover the specific quantity and category of mechanical pulp; present it at the bill-of-entry stage alongside the documents specified in Schedule VIII of the HWM Rules 2016.
Part D of Schedule III and Schedule VIII of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · Rules 12 and 13 of HWM Rules, 2016 · Para 8(B) of General Notes of Import Policy
2
Ensure the waste-paper consignment conforms to the revised guidelines and specifications for non-paper materials issued by MoEF&CC vide O.M. dated 10-01-2023 bearing F.No. 23/107/2022-HSMD. Non-conforming consignments containing prohibited non-paper materials are liable to detention, re-export, or confiscation at the port of entry.
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 a general SPCB consent-to-operate as equivalent to the specific one-time import authorisation required under Rules 12 and 13 of the HWM Rules, 2016. These are distinct instruments: the import authorisation must reference the specific consignment and be verified against Schedule VIII documents at customs; an expired or generic environmental clearance does not satisfy the HWM Rules import condition and will trigger detention pending regularisation.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 4706 91 00 require BIS certification?

No, mechanical pulp from recovered waste paper is not within the BIS Quality Control Order regime. Import is governed by the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 administered by MoEF&CC and State Pollution Control Boards, which require SPCB authorisation on a one-time basis.

What documents must be verified under Schedule VIII of the HWM Rules at the bill of entry?

Schedule VIII of the HWM Rules, 2016 specifies the document set that customs must verify before out-of-charge; this includes the SPCB one-time import authorisation and supporting evidence of actual-user status, as referenced in Rules 12 and 13 of the HWM Rules.

What are the revised specifications for non-paper materials in waste-paper consignments?

MoEF&CC issued revised guidelines and specifications for non-paper materials in waste-paper consignments vide O.M. dated 10-01-2023 under F.No. 23/107/2022-HSMD; consignments must comply with those specifications before shipment to avoid seizure or re-export at the Indian port.

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