Other
Base paper for photo-sensitive, heat-sensitive or electro-sensitive paperboard
HSN 4802 20 90 (base paper for photo-sensitive, heat-sensitive, or electro-sensitive applications) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 11/2015-2020 dated 25-05-2022. Import policy is Free subject to PIMS registration, and the importer must obtain an automatic Registration Number via https://imports.gov.in before the consignment arrives and enter it on the bill of entry for customs clearance.
- PIMS Registration Number from DGFT
- Bill of Entry declaration to CBIC
- Registration expiry date from PIMS portal
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Apply for PIMS registration 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. Pay the registration fee of ₹500 to obtain the automatic Registration Number, which remains valid for 75 days. Multiple bills of entry are permitted under one registration number within the validity period for the permitted quantity.DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
- 2Enter the PIMS Registration Number and its expiry date on the bill of entry at the time of filing. Customs clearance cannot proceed without these details; a missing or expired Registration Number results in consignment detention at the port.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing into or clearing from an SEZ, FTWZ, or EOU, confirm whether PIMS registration is required at the specific stage. PIMS registration is mandatory at the point of import into an SEZ/FTWZ/EOU; DTA clearance from an SEZ/FTWZ/EOU without processing does not require fresh registration, but a change in 8-digit HS code following processing triggers a new PIMS registration obligation for the DTA importer.DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023
The most common error on this tariff line is misreading the application window: registration cannot be obtained on arrival — the 5-day-before-arrival deadline is hard, and a consignment reaching port with no valid PIMS Registration Number faces detention and demurrage while the importer files retrospectively. Additionally, importers processing paper in an SEZ or EOU frequently overlook the re-registration obligation triggered when the processed output carries a different 8-digit HS code that also falls within the PIMS annexure.