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HomeHSNChapter 47HSN 4707 20 00

Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass

Recovered waste paper mainly of bleached chemical pulp

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4707 20 00 (Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass) 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), with import permitted only to actual users or to traders acting on behalf of actual users authorised by the State Pollution Control Board (SPCB) on a one-time basis. A Pre-Shipment Inspection Certificate is mandatory at the bill of entry, and consignments must comply with the revised guidelines for non-paper materials issued by MoEF&CC.

What this is
HSN code
4707 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
  • Pre-Shipment Inspection Certificate from accredited agency
  • SPCB authorisation from State government
  • Schedule VIII document verification from SPCB
Compliance steps
  1. 1
    Ensure the import is made by the actual user or by a trader holding a valid one-time authorisation issued by the State Pollution Control Board on behalf of the actual user, as required under Part D of Schedule III of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016. The SPCB authorisation and documents specified in Schedule VIII of the Rules must be in order before shipment.
    Part D of Schedule III, Schedule VIII, and Rules 12 & 13 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · Para 8(B) of General Notes of Import Policy
  2. 2
    Upload the Pre-Shipment Inspection Certificate (document code 856001) in e-Sanchit before filing the bill of entry. The customs proper officer will verify this upload before granting out-of-charge; absence of the certificate will result in consignment detention.
    Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · e-Sanchit document code 856001
  3. 3
    Verify that the waste paper consignment meets the revised specifications for non-paper materials issued by MoEF&CC vide O.M. dated 10-01-2023 under F.No. 23/107/2022-HSMD. Non-conforming consignments are liable to re-export or confiscation under the Hazardous Wastes Rules framework.
    MoEF&CC O.M. dated 10-01-2023, F.No. 23/107/2022-HSMD
A word of counsel

The most frequent error on this tariff line is treating the SPCB authorisation as a standing or multi-shipment licence — it is issued on a one-time basis per consignment and is non-transferable between importers. A consignment arriving against an expired or incorrectly attributed SPCB authorisation is treated as an unauthorised import of hazardous waste under the HWM Rules, 2016, exposing the importer to seizure, mandatory re-export at the importer's cost, and potential criminal liability under the Environment (Protection) Act, 1986.

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Frequently asked
Does HSN 4707 20 00 require BIS certification?
No, 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 under MoEF&CC, requiring SPCB authorisation on a one-time basis and a Pre-Shipment Inspection Certificate.
Can a trader import under HSN 4707 20 00 without being the actual end-user?
Yes, but only if the trader holds a SPCB-issued one-time authorisation granted specifically on behalf of an identified actual user; the SPCB authorisation must name the actual user and the import is subject to document verification under Schedule VIII of the HWM Rules, 2016.
What are the consequences of non-compliance with the MoEF&CC specifications for non-paper materials in the consignment?
A consignment that does not meet the revised guidelines in MoEF&CC O.M. dated 10-01-2023 (F.No. 23/107/2022-HSMD) may be detained, refused out-of-charge, and ordered for re-export or confiscation as non-conforming hazardous waste under the HWM Rules, 2016.
Last verified against gazette notifications: 2026-05-16. Source: MoEF&CC / Indian Customs CUSDATA.
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