Account book paper

Uncoated writing and printing paper in rolls (account book paper)

HSN 4802 55 40 (Account book paper) is subject to compulsory registration under the Paper Import Monitoring System (PIMS), administered by the Directorate General of Foreign Trade (DGFT), as a condition of its Free import policy under Chapter 48 of the ITC (HS) 2022. Importers must obtain an automatic PIMS Registration Number — valid for 75 days — by submitting advance information at imports.gov.in and paying a registration fee of ₹500, with the application window opening no earlier than 75 days and closing no later than 5 days before the expected date of arrival.

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

1. 1
   Register on the PIMS online portal at imports.gov.in between 75 days and 5 days before the expected date of arrival of the consignment, paying the ₹500 registration fee. The automatic Registration Number issued 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 · ITC (HS) 2022 Chapter 48 policy condition
2. 2
   Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Customs will not grant out-of-charge for consignments where the Registration Number is absent, expired, or exceeds the permitted quantity registered.
   DGFT Notification 11/2015-2020 dated 25-05-2022
3. 3
   If importing into or from an SEZ, FTWZ, or EOU, apply PIMS registration at the point of entry into that unit. A DTA unit clearing unprocessed paper already registered under PIMS at SEZ/FTWZ/EOU entry need not re-register; however, if processing has resulted in an 8-digit HS code change and the new code falls within the PIMS Annexure, fresh PIMS registration is required.
   DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023