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HomeHSNChapter 48HSN 4804 21 00

Unbleached

Unbleached uncoated kraft paper and paperboard, rolls or sheets

PIMS CLEARANCE

HSN 4804 21 00 (Unbleached uncoated kraft paper and paperboard) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative from 1 October 2022 under DGFT Notification 11/2015-2020 dated 25 May 2022. Import policy is Free subject to PIMS registration; importers must obtain an automatic Registration Number via the online portal at imports.gov.in and enter it on the bill of entry before customs clearance.

What this is
HSN code
4804 21 00
Chapter
48 · Paper and paperboard; articles of paper pulp
Primary regulator
PIMS · ITC (HS) Free import policy subject to compulsory PIMS registration, Chapter 48
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. 1
    Register on the PIMS portal at imports.gov.in 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 covers 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. 2
    Enter the PIMS Registration Number and its expiry date on every bill of entry at the time of filing. Customs will not grant out-of-charge clearance for consignments under the 201 PIMS-covered tariff lines without a valid Registration Number and expiry date recorded on the bill of entry.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  3. 3
    If importing as a SEZ, FTWZ, or EOU unit, register under PIMS at the point of import into the SEZ/FTWZ/EOU. A DTA unit clearing from a SEZ/FTWZ/EOU need not re-register under PIMS only if no processing occurred and the 8-digit HS code is unchanged; a change in HS code at the 8-digit level after processing triggers a fresh PIMS registration obligation for the DTA importer.
    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 5 days before the expected arrival date, and a consignment arriving without a valid Registration Number entered on the bill of entry faces detention and accruing demurrage until a retrospective registration can be secured, which the portal does not permit. The 75-day validity window and the multi-bill-of-entry facility within a single registration are frequently misread: the permitted quantity ceiling, not just the validity date, governs how many bills of entry may be filed against one Registration Number.

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Frequently asked
Does HSN 4804 21 00 require BIS certification?
No, unbleached uncoated kraft paper and paperboard is not within the BIS Quality Control Order regime. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under the ITC (HS) 2022 Chapter 48 policy condition, with a compulsory advance registration requirement operative from 1 October 2022.
How early can a PIMS registration application be filed, and how long does the Registration Number remain valid?
Applications may be filed not earlier than 75 days and not later than 5 days before the expected arrival date of the consignment; the Registration Number issued is valid for 75 days, during which multiple bills of entry are permitted for the sanctioned quantity.
Does an EOU or SEZ unit need PIMS registration, and what happens when processed paper is cleared to the DTA?
Yes, PIMS registration is required at the point of import into a SEZ, FTWZ, or EOU; however, a DTA unit clearing unprocessed paper — with no change at the 8-digit HS level — from those units does not need a separate PIMS registration, per DGFT Policy Circular 41/2015-2020.
Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.
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