Other

Uncoated kraft paper and paperboard, other grades

PIMS CLEARANCE

HSN 4804 39 00 (Other 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) under DGFT Notification 11/2015-2020 dated 25-05-2022. Import policy is Free, but clearance is conditional on a valid PIMS Registration Number entered on the bill of entry before customs out-of-charge.

What this is

HSN code

4804 39 00

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
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
Register on the PIMS portal at https://imports.gov.in not earlier than the 75th day and not 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 the date of grant.
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. Multiple bills of entry are permissible under the same Registration Number within the validity period for the permitted quantity; consignments filed without a valid Registration Number are liable to detention.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing as an SEZ, FTWZ, or EOU unit, register under PIMS at the point of import into the zone. A DTA unit clearing unprocessed paper from the SEZ/FTWZ/EOU does not require a fresh PIMS registration, but if the item has been processed with a change in 8-digit HS code to a PIMS-covered tariff line, the DTA importer must register independently.
DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023

A word of counsel

The most common error on this tariff line is allowing the PIMS registration window to lapse before the bill of entry is filed. The Registration Number is valid for only 75 days and cannot be renewed retrospectively; a consignment arriving after expiry requires a fresh registration, and the 5-day minimum lead time before arrival means last-minute filings are structurally impossible. Begin the registration process as soon as the shipment date is confirmed, not after the vessel has sailed.

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Frequently asked

Does HSN 4804 39 00 require BIS certification?

No, uncoated kraft paper and paperboard in this residual category falls outside the BIS Quality Control Order regime. 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 remaining Free subject to compulsory PIMS registration.

How early can a PIMS registration be applied for, and how long does it remain valid?

Registration may be applied for no earlier than the 75th day and no later than the 5th day before the expected date of arrival; the Registration Number granted is valid for 75 days and covers multiple bills of entry for the permitted quantity within that period.

Does an EOU or SEZ unit need a separate PIMS registration when clearing goods into the DTA?

Only if the paper has been processed in the SEZ, FTWZ, or EOU and the resulting product's 8-digit HS code falls under a PIMS-covered tariff line; unprocessed paper that was registered at the time of entry into the zone does not require a second PIMS registration at DTA clearance, per DGFT Policy Circular 41/2015-2020.

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