In commercial sizerolls of a width 36 cm and above

Tissue stock and cellulose wadding in commercial rolls

PIMS CLEARANCE

HSN 4803 00 10 (tissue stock and cellulose wadding in commercial rolls of width 36 cm and above) 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. Import policy is Free subject to advance PIMS registration, and the automatic Registration Number must be entered on the bill of entry before customs clearance.

What this is

HSN code

4803 00 10

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
Bill of Entry declaration to CBIC
ITC (HS) policy compliance

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
Register online at https://imports.gov.in under the Paper Import Monitoring System not earlier than 75 days and not later than 5 days 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 permits multiple bills of entry for the permitted quantity within that 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 on the bill of entry before filing. Customs will not grant out-of-charge clearance for consignments where the Registration Number is absent, expired, or mismatched against the quantity declared.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing as an SEZ, FTWZ, or EOU unit, obtain PIMS registration at the point of import into that unit. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU that was already PIMS-registered at entry does not require fresh registration; however, if processing in the SEZ/FTWZ/EOU results in a change of HS code at the 8-digit level to a PIMS-covered tariff line, the DTA importer must register afresh.
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 single most common error on this tariff line is filing the bill of entry with a PIMS Registration Number that has expired or was obtained outside the permitted application window. Because the 75-day validity runs from registration — not from shipment date — importers who register at the earliest permissible moment and then face vessel delays can arrive at port with an expired number, triggering detention and demurrage until a fresh registration is obtained. Apply as close to the 5-day pre-arrival floor as operational certainty permits.

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Frequently asked

Does HSN 4803 00 10 require BIS certification?

No, tissue stock and cellulose wadding in commercial rolls are not within the BIS Quality Control Order regime. Import is governed by compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with the underlying import policy remaining Free.

Within what window must the PIMS registration application be submitted, and how long does the Registration Number remain valid?

The application must be submitted not earlier than 75 days and not later than 5 days before the expected date of arrival; the automatic Registration Number is valid for 75 days from grant and covers multiple bills of entry for the permitted quantity within that period.

Does a DTA unit clearing paper from an SEZ or EOU need a separate PIMS registration?

Not if the paper was already PIMS-registered at entry into the SEZ/FTWZ/EOU and no processing causing an 8-digit HS code change has occurred; if such processing has taken place and the resulting product falls under a PIMS-covered tariff line, fresh DTA-level registration is mandatory per DGFT Policy Circular 41/2015-2020.

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