Account book paper

Uncoated account book paper, 40–150 g/m2

PIMS CLEARANCE

HSN 4802 57 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 DGFT Notification 11/2015-2020 dated 25-05-2022, as a condition of the Free import policy for this tariff line under Chapter 48 of the ITC (HS) 2022. Importers must obtain an automatic PIMS Registration Number before the expected date of arrival and enter that number and its expiry date in the bill of entry to obtain customs clearance.

What this is

HSN code

4802 57 40

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Free policy subject to compulsory PIMS registration, Chapter 48

Customs documentation

PIMS Registration Number from DGFT
Registration expiry date in bill of entry
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
Apply 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 an automatic Registration Number valid for 75 days from issuance.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
2
Enter the PIMS Registration Number and its expiry date in the bill of entry before customs clearance. Multiple bills of entry may be filed against the same Registration Number within the validity period for the permitted quantity.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
For imports by SEZ, FTWZ, or EOU units, PIMS registration is required at the point of entry into the zone. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU does not require fresh PIMS registration, but if processing has changed the 8-digit HS code and the resulting product falls under a PIMS 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 misjudging the registration window: importers who apply fewer than 5 days before the expected date of arrival are ineligible for PIMS registration, leaving the consignment without the mandatory Registration Number and liable to detention at the port of import. The 75-day validity clock starts from the date of registration, not from shipment, so a delayed vessel arrival does not extend the number's validity — a lapsed Registration Number requires a fresh application and a new ₹500 fee before out-of-charge can be granted.

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Frequently asked

Does HSN 4802 57 40 require BIS certification?

No, account book paper is not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, as a condition of the Free import policy under Chapter 48 of the ITC (HS) 2022.

Can a single PIMS Registration Number cover multiple bills of entry?

Yes. Multiple bills of entry are permitted against the same Registration Number within the 75-day validity period, provided the imported quantity does not exceed the quantity registered. A fresh registration is required once the number expires or the permitted quantity is exhausted.

Does PIMS registration apply to an EOU importing account book paper for use in its operations?

Yes. Per DGFT Policy Circular 41/2015-2020, PIMS registration is required by an EOU at the time of import. The exemption from fresh PIMS registration applies only to a DTA unit clearing unprocessed paper from an SEZ or EOU where no change in the 8-digit HS code has occurred.

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