Unbleached Kraft paper or paperboard or corrugated paper or paperboard
Recovered unbleached kraft paper or paperboard, waste and scrap
HSN 4707 10 00 (Unbleached Kraft paper or paperboard or corrugated paper or paperboard) is subject to hazardous-waste import controls under Part D of Schedule III of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, administered by State Pollution Control Boards (SPCBs). Import is permitted only to actual users or to traders acting on behalf of actual users, authorised by the relevant SPCB on a one-time basis, subject to verification of documents specified in Schedule VIII of those Rules.
- SPCB authorisation from State government
- Pre-Shipment Inspection Certificate from CPCB
- Schedule VIII documents from SPCB
- 1Obtain SPCB authorisation as an actual user, or as a trader acting on behalf of a named actual user, on a one-time basis before shipment. The authorisation must align with Schedule III (Part D) and Rules 12 and 13 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, and the Schedule VIII document checklist must be fulfilled at the time of verification.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
- 2Upload the Pre-Shipment Inspection Certificate (document code 856001) in e-Sanchit before filing the bill of entry. The proper officer will verify that this document is present prior to granting out-of-charge; consignments arriving without the uploaded certificate will be detained.CBIC e-Sanchit requirement; document code 856001
- 3Ensure the waste paper consignment complies with the revised guidelines and specifications for non-paper materials in waste paper consignments issued by the Ministry of Environment, Forest and Climate Change (MoEF&CC) vide O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD. Non-conforming consignments with excess non-paper materials are liable to re-export or confiscation.MoEF&CC O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD
The most frequent error on this tariff line is treating the SPCB authorisation as a generic trader licence rather than a one-time, consignment-specific instrument tied to a named actual user. An authorisation issued to a trader without identifying the actual user on record is non-compliant under Rules 12 and 13; customs will deny out-of-charge and the consignment is liable to detention, accruing demurrage and ground rent until a conforming authorisation is produced or the goods are re-exported.