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Account book paper

Uncoated account book paper in small sheets

PIMS CLEARANCE

HSN 4802 56 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) under ITC (HS) Chapter 48 policy condition, effective 1 October 2022. Import policy is Free subject only to PIMS registration, which requires advance submission of import details online and payment of a ₹500 registration fee to obtain an automatic Registration Number valid for 75 days.

What this is
HSN code
4802 56 40
Chapter
48 · Paper and paperboard; articles of paper pulp
Primary regulator
PIMS · ITC (HS) Chapter 48 compulsory registration policy condition, DGFT Notification 11/2015-2020 dated 25-05-2022
Customs documentation
  • PIMS Registration Number from DGFT
  • Bill of Entry with PIMS expiry date
  • Import declaration from DGFT
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. 1
    Register online at https://imports.gov.in under PIMS between the 75th day and the 5th day before the expected date of arrival. Pay the ₹500 registration fee to obtain the automatic Registration Number, which is valid for 75 days and covers multiple bills of entry for the permitted quantity within that period.
    DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) Chapter 48 PIMS policy condition
  2. 2
    Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Customs clearance — out-of-charge — will not be granted for consignments where the Registration Number is absent, expired, or exceeds the permitted quantity.
    DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) Chapter 48 PIMS policy condition
  3. 3
    If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of import entry into the zone. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU does not need a separate PIMS registration, but if processing in the zone has resulted in an 8-digit HS code change to a PIMS-covered tariff line, the DTA importer must register independently.
    DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023
A word of counsel

The most common error on this tariff line is registering too close to the shipment arrival date or allowing the 75-day Registration Number to lapse between consignments. PIMS registration cannot be applied for later than the 5th day before expected arrival; a consignment presenting at customs with an expired or absent Registration Number is detained pending regularisation, accumulating demurrage and ground rent that cannot be retrospectively waived. Importers running multiple shipments against one registration must also track the permitted-quantity ceiling — excess quantity requires a fresh registration.

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Frequently asked
Does HSN 4802 56 40 require BIS certification?
No. Account book paper under this tariff line is not covered by any BIS Quality Control Order. The sole regulatory requirement is compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under the ITC (HS) Chapter 48 policy condition.
How long is a PIMS Registration Number valid, and can it cover multiple shipments?
The automatic Registration Number is valid for 75 days from the date of issue. Multiple bills of entry are permitted against the same Registration Number within the validity period, provided the cumulative quantity does not exceed the quantity declared at registration.
Does an EOU or SEZ unit need PIMS registration for account book paper?
Yes — an SEZ, FTWZ, or EOU unit must obtain PIMS registration at the time of import into the zone. A subsequent DTA clearance of unprocessed paper already registered under PIMS does not require a second registration, but DTA clearance after processing that results in an 8-digit HS code change to a PIMS-covered line does require fresh registration.
Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.
Related
ChapterChapter 48 · Paper and paperboard; articles of paper pulpHSNUNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OFHEADING 4801 OR 4803; HAND-MADE PAPER ANDPAPERBOARDHSNWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: