Weighing more than 150 g/m2 but less than 225 g/m2

Uncoated paper and paperboard, 150 to 225 g/m2

PIMS CLEARANCE

HSN 4805 92 00 (uncoated paper and paperboard weighing more than 150 g/m² but less than 225 g/m²) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) as Policy Condition 04 of Chapter 48, administered by the Directorate General of Foreign Trade (DGFT). Imports of Virgin Multi-layer Paper Board (VPB) with a CIF value below INR 67,220 per MT are additionally Restricted under the ITC (HS) import policy until 31 March 2026.

What this is

HSN code

4805 92 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

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

Customs documentation

PIMS registration from DGFT
MIP-compliant CIF 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 the import under the Paper Import Monitoring System before filing the bill of entry. PIMS registration is mandatory for all importers including units in SEZ/FTWZ and EOUs at the point of entry; DTA units clearing unprocessed paper already registered under PIMS from a SEZ/FTWZ/EOU are exempt from re-registration, but a change in 8-digit HS code due to processing restores the PIMS obligation.
DGFT Notification 26/2025-26 dated 22-08-2025 · Policy Condition 04 of Chapter 48 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
2
For imports of Virgin Multi-layer Paper Board (VPB), verify the CIF value is at or above INR 67,220 per MT before filing the bill of entry. VPB consignments with a CIF value below this threshold are Restricted until 31 March 2026 and cannot be cleared without satisfying the Minimum Import Price condition.
DGFT Notification 26/2025-26 dated 22-08-2025
3
If importing VPB as a 100% EOU, SEZ unit, Advance Authorisation holder, or DFIA holder, document the applicable exemption basis — Para 6.01(d) of FTP 2023 and Rule 27 of SEZ Rules 2006 for EOUs/SEZs, or Para 4.18(iv) of FTP 2023 for AA/DFIA — and ensure the imported goods are not sold into the Domestic Tariff Area; any DTA diversion triggers retrospective MIP enforcement.
DGFT Policy Circular 04/2025-26 dated 03-09-2025 · Para 6.01(d) FTP 2023 · Rule 27 SEZ Rules, 2006 · Para 4.18(iv) FTP 2023

A word of counsel

The most common error on this tariff line is conflating the general PIMS registration requirement with the separate MIP restriction applicable only to Virgin Multi-layer Paper Board. Importers of standard uncoated paper in this weight band who overlook the PIMS registration — treating it as a reporting formality rather than a mandatory clearance condition — face detention at the bill-of-entry stage. Separately, EOU and SEZ units that clear PIMS-registered, unprocessed paper into the DTA without triggering re-registration must maintain documentary proof that no change in the 8-digit HS code occurred; processing that does alter the tariff line reinstates the PIMS obligation on the DTA importer.

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Frequently asked

Does HSN 4805 92 00 require BIS certification?

No, uncoated paper and paperboard in this weight range are not covered by any BIS Quality Control Order. Import is governed by the compulsory Paper Import Monitoring System registration under Policy Condition 04 of Chapter 48 administered by the Directorate General of Foreign Trade, with a Minimum Import Price restriction applicable to Virgin Multi-layer Paper Board until 31 March 2026.

Is PIMS registration required for SEZ or EOU units importing under this tariff line?

Yes. Per DGFT Policy Circular 41/2015-2020 dated 05-07-2022, PIMS registration is required at the point of import by SEZ/FTWZ and EOU units; the exemption from re-registration applies only to DTA clearance of unprocessed paper already registered at the time of entry into the SEZ/FTWZ/EOU.

Are advance authorisation holders exempt from the VPB Minimum Import Price restriction?

Yes. DGFT Policy Circular 04/2025-26 dated 03-09-2025 exempts imports of VPB under Advance Authorisation or Duty Free Import Authorisation schemes from the MIP restriction per Para 4.18(iv) of FTP 2023, provided the imported goods are not diverted into the Domestic Tariff Area.

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