Paper
Hand-made paper and paperboard for writing or printing
HSN 4802 10 10 (Hand-made paper) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative with effect from 1 October 2022 under DGFT Notification 11/2015-2020 dated 25-05-2022. The import policy is Free subject to PIMS registration, and importers must obtain an automatic Registration Number via https://imports.gov.in before the bill of entry is filed.
- PIMS Registration Number from DGFT
- Bill of Entry with registration expiry date
- ITC (HS) policy compliance declaration
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Apply for a PIMS Registration Number at https://imports.gov.in no earlier than the 75th day and no later than the 5th day before the expected date of arrival of the consignment, paying the registration fee of ₹500. The automatic Registration Number is valid for 75 days and permits multiple bills of entry for the permitted quantity within that validity period.DGFT Notification 11/2015-2020 dated 25-05-2022
- 2Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing to enable customs clearance. A bill of entry filed on or after 1 October 2022 without a valid Registration Number will not be granted out-of-charge.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of entry into those zones. A DTA unit taking clearance from an SEZ/FTWZ/EOU need not re-register under PIMS only if the paper has not undergone processing resulting in an 8-digit HS code change; if the HS code has changed and the processed item falls under a PIMS-covered tariff line, the DTA importer must register independently.DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-2020 dated 23-01-2023
The most common error on this tariff line is misreading the 75-day application window: the window is anchored to the expected date of arrival, not the bill of entry date, and applications submitted later than the 5th day before arrival are rejected by the system — leaving the consignment stranded at port with demurrage and ground rent accruing while a fresh registration cannot be obtained retrospectively. SEZ and EOU operators also frequently assume their zone-entry PIMS registration covers a downstream DTA clearance after processing; it does not, where the processed product's 8-digit HS code has changed to another PIMS-covered line.