Account book paper

Uncoated account book paper for writing or printing

PIMS CLEARANCE

HSN 4802 69 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, but the PIMS registration number and its expiry date must be entered on the bill of entry before customs out-of-charge.

What this is

HSN code

4802 69 40

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) 2022 Chapter 48 policy condition — compulsory PIMS registration

Customs documentation

PIMS Registration Number from DGFT
Registration expiry declaration on bill of entry
ITC (HS) policy compliance 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
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. Pay the registration fee of ₹500. The automatic Registration Number is valid for 75 days, and multiple bills of entry are permitted against the same registration number within the validity period for the permitted quantity.
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. Customs clearance cannot be granted unless these fields are populated; absence of the registration number triggers consignment detention pending regularisation.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing into a SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of entry into the zone. A DTA unit clearing the goods from the SEZ/FTWZ/EOU does not require fresh PIMS registration provided no processing has occurred; however, if processing has taken place with a change in the 8-digit HS code and the resulting product falls under a PIMS-covered tariff line, the DTA importer must independently register 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 applying for PIMS registration too early or too late: the application window opens on the 75th day before the expected arrival date and closes on the 5th day before arrival — applications outside this window are rejected by the online system, leaving no valid registration number for the bill of entry. Plan vessel ETAs carefully before applying; a late registration that expires before the consignment arrives produces a gap that requires cancellation and re-registration, with demurrage accruing at the port during the interim.

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Frequently asked

Does HSN 4802 69 40 require BIS certification?

No, uncoated account book paper is not within the BIS Quality Control Order regime. Import is governed by the compulsory Paper Import Monitoring System registration administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with import policy classified as Free subject to PIMS compliance.

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

The registration 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, provided total quantity does not exceed the permitted quantity declared at registration.

Does an EOU or SEZ unit importing account book paper under this HSN also need PIMS registration?

Yes. Per DGFT Policy Circular 41/2015-2020, PIMS registration is required at the point of import into an SEZ, FTWZ, or by an EOU; the exemption for DTA clearance applies only where no processing with an 8-digit HS code change has occurred inside the zone.

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