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HomeHSNChapter 47HSN 4706 93 00

Obtained by a combination of mechanical and chemical processes

Pulp from recovered paper via combined mechanical and chemical processes

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4706 93 00 (pulp obtained by a combination of mechanical and chemical processes from recovered waste paper or paperboard) 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), classified under Part D of Schedule III as a waste-derived input. 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 and subject to document verification under Schedule VIII of the Rules.

What this is
HSN code
4706 93 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 MoEF&CC
  • DGFT Import policy compliance declaration
Compliance steps
  1. 1
    Obtain one-time import authorisation from the State Pollution Control Board (SPCB) as an actual user or as a trader acting on behalf of an actual user. The authorisation is product- and quantity-specific; import without a valid SPCB authorisation constitutes a contravention of Rules 12 and 13 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016.
    Part D of Schedule III, Rules 12 and 13, Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · Para 8(B) of General Notes of ITC (HS) Import Policy
  2. 2
    Verify all documents specified in Schedule VIII of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 before the bill of entry is filed, and ensure the consignment contains non-paper materials only within the revised specifications issued by MoEF&CC vide O.M. dated 10-01-2023 (F.No. 23/107/2022-HSMD). Non-conforming consignments are liable to re-export or confiscation.
    Schedule VIII of the HWM Rules, 2016 · MoEF&CC O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD
A word of counsel

The one-time-basis nature of the SPCB authorisation is routinely misread as a general licence covering repeat shipments. Each import transaction requires its own authorisation tied to the actual user; a trader importing on behalf of multiple end-users must hold separate authorisations for each. Consignments arriving against an expired or mis-attributed SPCB authorisation face detention and potential re-export under the HWM Rules, 2016, with the importer exposed to monetary penalty under the Environment (Protection) Act, 1986.

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Frequently asked
Does HSN 4706 93 00 require BIS certification?
No; no BIS Quality Control Order covers this product family. Import of this recovered-paper-derived pulp is governed by the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 under MoEF&CC oversight, requiring State Pollution Control Board authorisation on a one-time basis under Part D of Schedule III.
What documents must be verified under Schedule VIII of the HWM Rules, 2016 at the bill of entry?
Schedule VIII prescribes the document set for waste-category imports; the proper officer verifies these at the bill of entry stage, and the importer must ensure each document is current and corresponds to the specific consignment and the SPCB-authorised actual user.
What do the revised MoEF&CC guidelines dated 10 January 2023 change for waste-paper pulp consignments?
The O.M. dated 10-01-2023 (F.No. 23/107/2022-HSMD) introduced revised specifications for permissible levels of non-paper materials in waste-paper consignments; consignments exceeding those specifications are treated as non-conforming and are liable to re-export or confiscation under the HWM Rules, 2016.
Last verified against gazette notifications: 2026-05-16. Source: Indian Customs CUSDATA.
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