Tissue paper

Tissue paper for writing, printing or graphic purposes

PIMS CLEARANCE

HSN 4802 54 50 (Tissue paper) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under Policy Condition 04 of Chapter 48, ITC (HS) 2022. Import policy is Free, but the PIMS registration number and its expiry date must be entered on the bill of entry before customs will grant out-of-charge.

What this is

HSN code

4802 54 50

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Policy Condition 04, Chapter 48 — compulsory PIMS registration

Customs documentation

PIMS registration number from DGFT
Bill of entry with registration expiry date
ITC (HS) policy compliance declaration

Applicable Partner Government Agencies

PIMSPIMS·Paper Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Register on the PIMS online portal at https://imports.gov.in no earlier than 75 days and no later than 5 days before the expected date of arrival of the consignment. Pay the registration fee of ₹500 and obtain the automatic registration number, which is valid for 75 days. Multiple bills of entry for the permitted quantity may be filed against the same registration number within the validity period.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022, Schedule I, Policy Condition 04, Chapter 48
2
Enter the PIMS registration number and its expiry date on the bill of entry at the time of filing. Customs will not grant clearance for consignments where the registration number is absent, expired, or mismatched to the quantity declared.
DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
3
If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of import into the zone. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU does not require a fresh PIMS registration, but if the paper has been processed and the 8-digit HS code has changed to a PIMS-covered tariff line, the DTA importer must register under PIMS independently.
DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-2020 dated 23-01-2023

A word of counsel

The most common error on this tariff line is treating the 75-day validity window as a comfortable buffer and leaving registration to the last moment. The registration application window closes at 5 days before the expected arrival date — an application filed after that threshold is rejected, and the consignment is liable to detention and demurrage while a fresh registration cycle is initiated. Importers who hold a single PIMS registration across multiple shipments must also verify that the cumulative quantity across all bills of entry does not exceed the quantity declared at registration.

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Frequently asked

Does HSN 4802 54 50 require BIS certification?

No, tissue paper under this tariff line is not covered by any BIS Quality Control Order. The operative requirement is compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under Policy Condition 04 of Chapter 48, ITC (HS) 2022.

When does the PIMS registration window open and close relative to vessel arrival?

The importer may apply for PIMS registration not earlier than the 75th day and not later than the 5th day before the expected date of arrival of the import consignment, per DGFT Notification 11/2015-2020 dated 25-05-2022.

Does an SEZ or EOU unit need its own PIMS registration for tissue paper imported under this HSN?

Yes. SEZ, FTWZ, and EOU units must register under PIMS at the point of import into the zone; however, a DTA unit subsequently clearing unprocessed paper from the zone is exempt from a fresh registration, unless processing has changed the 8-digit HS code to another PIMS-covered tariff line.

Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.