Account book paper

Uncoated account book paper in small sheets

PIMS CLEARANCE

HSN 4802 62 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 import policy, effective 1 October 2022. The import policy is Free subject to PIMS registration, requiring importers to obtain an automatic Registration Number via the online portal at imports.gov.in by paying a registration fee of ₹500.

What this is

HSN code

4802 62 40

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Chapter 48 compulsory registration policy, DGFT Notification 11/2015-2020

Customs documentation

PIMS Registration Number from DGFT
Registration expiry declaration to CBIC
Bill of entry with PIMS details

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 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 from grant.
DGFT Notification 11/2015-2020 dated 25-05-2022
2
Enter the PIMS Registration Number and its expiry date on the bill of entry at the time of filing. Multiple bills of entry are permitted under the same Registration Number within the validity period, provided the imported quantity does not exceed the permitted quantity registered.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing into or clearing from an SEZ, FTWZ, or EOU, confirm whether the paper has undergone processing with a change in 8-digit HS code. PIMS registration is required at the point of import into SEZ/FTWZ/EOU; DTA clearance without processing does not require fresh PIMS registration, but DTA clearance of processed paper falling under a PIMS-covered tariff line does.
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 applying for PIMS registration too late. The application window closes on the 5th day before the expected date of arrival, and a consignment arriving without a current, valid Registration Number entered on the bill of entry will be held by customs pending regularisation — attracting demurrage and ground rent with no fast-track remedy. The 75-day validity window is tied to the permitted quantity: splitting a shipment across multiple bills of entry does not extend validity or quantity beyond what was declared at registration.

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Frequently asked

Does HSN 4802 62 40 require BIS certification?

No, no BIS Quality Control Order covers uncoated account book paper. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under ITC (HS) Chapter 48 policy, with compulsory PIMS registration operative from 1 October 2022.

What is the validity period of the PIMS Registration Number and can it cover multiple shipments?

The Registration Number is valid for 75 days from the date of grant. Multiple bills of entry are permitted under the same Registration Number within the validity period, subject to the permitted quantity not being exceeded.

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

Yes, PIMS registration is required at the point of import by an SEZ, FTWZ, or EOU unit. However, if the paper is subsequently cleared to the DTA without processing, no fresh PIMS registration is needed at the DTA stage — unless processing in the SEZ/FTWZ/EOU 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.