Weighing 150 g/m2 or less

Uncoated paper and paperboard weighing 150 g/m2 or less

PIMS CLEARANCE

HSN 4805 91 00 (Weighing 150 g/m2 or less) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) as a condition of free import under Policy Condition 04 of Chapter 48, per DGFT Notification 26/2025-26 dated 22-08-2025. An additional Minimum Import Price (MIP) restriction of INR 67,220 per MT applies to imports of Virgin Multi-layer Paper Board (VPB) under this tariff line until 31 March 2026, rendering such imports Restricted when the CIF value falls below that threshold.

What this is

HSN code

4805 91 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Policy Condition 04 of Chapter 48 (DGFT PIMS registration)

Customs documentation

PIMS registration from DGFT
MIP-compliant CIF declaration to CBIC
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
Register the import under the Paper Import Monitoring System before filing the bill of entry. PIMS registration is required at the point of import for all units including those in SEZ/FTWZ and EOUs; DTA units clearing unprocessed paper from a SEZ/FTWZ/EOU where the 8-digit HS code remains unchanged do not require a fresh PIMS registration at that clearance stage.
DGFT Notification 26/2025-26 dated 22-08-2025 · Policy Condition 04 of ITC (HS) Chapter 48 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
2
Where the goods are Virgin Multi-layer Paper Board (VPB), confirm the CIF value is at or above INR 67,220 per MT before filing. A consignment of VPB below this MIP is Restricted and will not receive out-of-charge unless it qualifies for an EOU/SEZ, Advance Authorisation, or DFIA carve-out with a documented end-use undertaking.
DGFT Notification 26/2025-26 dated 22-08-2025 · DGFT Policy Circular 04/2025-26 dated 03-09-2025
3
For residual ambiguities on PIMS scope — including dual-clearance scenarios and SEZ-to-DTA transfers where processing has resulted in an HS code change — consult the clarifications at Para 2(i) to (vi) of DGFT Policy Circular 45/2015-20 dated 23-01-2023, which addresses the specific issues raised by industry in consultation with the Department of Commerce and DPIIT.
DGFT Policy Circular 45/2015-20 dated 23-01-2023

A word of counsel

The most common error on this tariff line is conflating the PIMS free-import regime with the VPB Minimum Import Price restriction: importers assume that obtaining PIMS registration clears the entire compliance obligation. Where the goods are Virgin Multi-layer Paper Board, the MIP condition is a separate, parallel Restricted-import trigger operative until 31 March 2026, and a current PIMS registration does not override it. EOU/SEZ and AA/DFIA holders who rely on the MIP carve-out must ensure the imported goods are not sold into the Domestic Tariff Area; a DTA sale converts the original import into an unauthorised Restricted-policy breach.

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Frequently asked

Does HSN 4805 91 00 require BIS certification?

No, uncoated paper and paperboard in this weight bracket is not covered by any BIS Quality Control Order. Import is governed by compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under Policy Condition 04 of ITC (HS) Chapter 48, per DGFT Notification 26/2025-26.

Is PIMS registration required when a DTA unit clears paper from an SEZ or EOU?

Only if processing in the SEZ/FTWZ/EOU has resulted in a change in the 8-digit HS code; where the HS code is unchanged and the item was already registered under PIMS at the time of entry into the SEZ/FTWZ/EOU, a fresh PIMS registration at the DTA clearance stage is not required per DGFT Policy Circular 41/2015-2020 dated 05-07-2022.

Do EOU and SEZ units importing Virgin Multi-layer Paper Board benefit from any MIP exemption?

Yes. Per DGFT Policy Circular 04/2025-26 dated 03-09-2025, imports of VPB by 100% EOUs and SEZ units are exempt from the MIP restriction provided the goods are not sold into the Domestic Tariff Area; imports under Advance Authorisation or DFIA are similarly exempt per Para 4.18(iv) of FTP 2023.

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