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HomeHSNChapter 47HSN 4707 30 00

Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

Recovered waste paper made mainly of mechanical pulp

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4707 30 00 (recovered paper or paperboard made mainly of mechanical pulp) is subject to 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) authorised under the Ministry of Environment, Forest and Climate Change (MoEF&CC). Import is permitted only to actual users or to traders acting on behalf of actual users with a one-time SPCB authorisation, subject to document verification under Schedule VIII of the HWM Rules, 2016.

What this is
HSN code
4707 30 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
  • One-time authorisation from SPCB
  • Pre-Shipment Inspection Certificate from SPCB
  • Schedule VIII documents from MoEF&CC
Compliance steps
  1. 1
    Obtain a one-time import authorisation from the State Pollution Control Board covering the quantity and category of recovered paper. The import is restricted to actual users or traders acting on behalf of actual users; consignments without a current SPCB authorisation are not permitted entry under Part D of Schedule III of the HWM Rules, 2016.
    Part D of Schedule III, Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 · Para 8(B) of General Notes of Import Policy · Rules 12 and 13 of HWM Rules, 2016
  2. 2
    Ensure the Pre-Shipment Inspection Certificate (document code 856001) is uploaded in e-Sanchit before filing the bill of entry. The customs proper officer will verify that document code 856001 is present in e-Sanchit prior to granting out-of-charge, including on PGA-facilitated bills not routed through the PGA for NOC.
    Schedule VIII, HWM Rules, 2016 · e-Sanchit document code 856001
  3. 3
    Verify that the waste paper consignment conforms to the revised guidelines and specifications for non-paper materials in waste paper consignments issued by MoEF&CC vide O.M. dated 10-01-2023 (F.No. 23/107/2022-HSMD). Non-conforming consignments containing prohibited non-paper materials are liable to re-export or confiscation.
    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 the SPCB authorisation as a standing import licence reusable across multiple shipments. The authorisation is issued on a one-time basis per consignment; attempting to re-use a previously issued SPCB authorisation for a subsequent shipment constitutes an unauthorised import under the HWM Rules, 2016 and exposes the consignment to detention and the importer to prosecution. The non-paper material specification under the MoEF&CC O.M. dated 10-01-2023 must also be checked at source before dispatch, as contaminated waste paper consignments face re-export.

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Frequently asked
Does HSN 4707 30 00 require BIS certification?
No, recovered paper or paperboard made mainly of mechanical pulp falls outside 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 and Schedule VIII document verification.
Can a trader import under HSN 4707 30 00 without being the actual end-user?
Yes, but only if the trader holds a one-time SPCB authorisation issued on behalf of an identified actual user; a trader importing without an actual-user linkage and valid SPCB authorisation is treated as an unauthorised importer under Rules 12 and 13 of the HWM Rules, 2016.
What happens if the waste paper consignment contains excessive non-paper materials?
Consignments that do not conform to the revised specifications for non-paper materials under MoEF&CC O.M. dated 10-01-2023 (F.No. 23/107/2022-HSMD) are liable to re-export or confiscation at the port of import.
Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.
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