Account book paper

Uncoated paper in rolls for writing or printing (account book paper)

PIMS CLEARANCE

HSN 4802 61 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. The import policy is Free subject to PIMS registration, which requires advance submission of import details and payment of a registration fee of ₹500 to obtain an automatic Registration Number valid for 75 days.

What this is

HSN code

4802 61 40

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

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

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry with PIMS 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
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 the automatic Registration Number, which remains valid for 75 days and covers 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
Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Failure to quote a current, valid Registration Number prevents customs out-of-charge clearance of the consignment.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If the consignment enters a Special Economic Zone, Free Trade and Warehousing Zone, or Export Oriented Unit, PIMS registration is required at the point of entry into that unit. A DTA clearance from such a unit requires fresh PIMS registration only if processing has changed the 8-digit HS code to another tariff line covered under PIMS.
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 registering under PIMS too close to the arrival date — or after the vessel has sailed — leaving a window of fewer than five days in which registration is no longer permitted. Because the Registration Number must appear on the bill of entry before customs clearance is granted, a timing lapse causes consignment detention, demurrage, and ground rent with no administrative remedy short of re-export or destruction; the 75-day advance window exists precisely to prevent last-minute filing.

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Frequently asked

Does HSN 4802 61 40 require BIS certification?

No, uncoated paper in rolls for writing or printing is not covered by any BIS Quality Control Order. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with import policy classified as Free subject to compulsory PIMS registration.

How long is the PIMS Registration Number valid, and can it cover multiple shipments?

The automatic Registration Number is valid for 75 days from the date of grant; multiple bills of entry are permitted under the same registration number within that validity period, provided the imported quantity does not exceed the quantity registered.

Is PIMS registration required for an SEZ or EOU importing account book paper?

Yes — PIMS registration is required at the point of import by an SEZ, FTWZ, or EOU unit; however, a DTA unit clearing unprocessed paper from such a unit does not need a separate PIMS registration unless the 8-digit HS code has changed due to processing, per DGFT Policy Circular 41/2015-2020.

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