Wall paper base
Uncoated paper for wallpaper base, PIMS-registered
HSN 4802 40 00 (Wall paper base) is Free to import 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. Importers must obtain an automatic PIMS Registration Number before the bill of entry and enter that number — along with its expiry date — directly into the bill of entry to enable customs clearance.
- PIMS Registration Number from DGFT
- Registration expiry declaration to CBIC
- Bill of entry with PIMS number
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register online at https://imports.gov.in under the Paper Import Monitoring System no earlier than 75 days and no later than 5 days before the expected date of arrival. Pay the registration fee of ₹500; the system issues an automatic Registration Number valid for 75 days, within which multiple bills of entry may be filed 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 in the bill of entry at the time of filing. Failure to quote a valid, unexpired Registration Number will prevent customs out-of-charge; the Registration Number must correspond to the quantity being cleared under each bill of entry.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing into a Special Economic Zone, Free Trade and Warehousing Zone, or as an Export Oriented Unit, obtain PIMS registration at the point of import into that unit. A DTA unit subsequently clearing unprocessed paper from an SEZ/FTWZ/EOU need not re-register under PIMS; however, if processing has occurred with a change in the 8-digit HS code, DTA clearance requires a fresh PIMS registration if the processed item falls under a PIMS-covered tariff line.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 applying for PIMS registration too late — or not at all — on the assumption that a Free import-policy status requires no pre-arrival compliance action. The 75-day registration window is strict: an application filed on the 74th day before arrival is void, and an application filed after the 5-day cut-off is equally rejected, leaving the consignment detained at port accumulating demurrage until a valid Registration Number is obtained. The 75-day validity of the Registration Number must also be tracked when staggered shipments are planned under one registration.