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HomeHSNChapter 48HSN 4804 49 00

Other

Uncoated kraft paper and paperboard, other grades

PIMS CLEARANCE

HSN 4804 49 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 requires a valid PIMS Registration Number entered on the bill of entry before customs out-of-charge.

What this is
HSN code
4804 49 00
Chapter
48 · Paper and paperboard; articles of paper pulp
Primary regulator
PIMS · ITC (HS) Free with 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 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 to obtain an automatic Registration Number, which remains valid for 75 days and covers multiple bills of entry for the permitted quantity within that validity 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 the bill of entry at the time of filing. Customs will verify this data before granting out-of-charge; a bill of entry filed without a valid Registration Number will be held pending PIMS compliance.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  3. 3
    If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of entry into the zone. A DTA unit clearing unprocessed paper from the SEZ/FTWZ/EOU does not require a fresh PIMS registration, but if processing in the zone has resulted in a change at the 8-digit HS level and the resulting tariff line is covered under PIMS, the DTA importer must register separately.
    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 frequent error on this tariff line is misreading the 75-day application window: importers who apply before the 75th day prior to arrival — or who file the bill of entry after the 5th day window closes — receive no valid Registration Number, triggering customs detention and accruing demurrage until a fresh registration is obtained and the vessel berth can be rescheduled. The 75-day validity of the Registration Number is equally critical: a number that lapses before all consignment legs clear customs cannot be revalidated, and each new bill of entry filed against an expired registration is treated as an unregistered import.

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Frequently asked
Does HSN 4804 49 00 require BIS certification?
No, uncoated kraft paper and paperboard under this tariff line 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 a compulsory advance-registration requirement before each consignment arrives.
How long is the PIMS Registration Number valid, and can it cover multiple shipments?
The Registration Number is valid for 75 days from issuance, and multiple bills of entry are permitted under the same number within that validity period, provided the imported quantity does not exceed the quantity declared at registration.
Does an EOU or SEZ unit need a separate PIMS registration when the paper is later cleared to the Domestic Tariff Area?
Only if the paper has undergone processing in the SEZ/FTWZ/EOU that results in an 8-digit HS code change to another PIMS-covered tariff line; if no such processing has occurred, the original PIMS registration at the time of zone entry is sufficient 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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