Weighing 225 g/m2 or more

Uncoated paperboard weighing 225 g/m2 or more

PIMS CLEARANCE

HSN 4805 93 00 (uncoated paperboard weighing 225 g/m² or more) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) as per Policy Condition 04 of Chapter 48, administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 26/2025-26. 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 93 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

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

Customs documentation

PIMS registration from DGFT
MIP-compliant CIF declaration from DGFT
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
Complete compulsory registration 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 import; the registration reference must accompany the customs entry.
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
If the consignment is or includes Virgin Multi-layer Paper Board (VPB), verify that the CIF value is at or above INR 67,220 per MT before shipment. Consignments below this Minimum Import Price are Restricted until 31 March 2026 unless imported under Advance Authorisation, DFIA, or by an EOU/SEZ unit with no subsequent DTA sale.
DGFT Notification 26/2025-26 dated 22-08-2025 · DGFT Policy Circular 04/2025-26 dated 03-09-2025 · Para 6.01(d) of FTP 2023 · Rule 27 of SEZ Rules, 2006 · Para 4.18(iv) of FTP 2023
3
Where goods entered an SEZ/FTWZ/EOU under a prior PIMS registration and are subsequently cleared to the Domestic Tariff Area without processing, no fresh PIMS registration is required. If processing in the SEZ/FTWZ/EOU has resulted in a change of HS code at the 8-digit level, the DTA importer must obtain PIMS registration if the processed item falls under a PIMS-covered tariff line.
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 treating PIMS registration as optional for EOU and SEZ units on the grounds that they operate outside the DTA. DGFT Policy Circular 41/2015-2020 clarifies that registration is required at the point of import into the SEZ/FTWZ/EOU itself — not merely at the point of DTA clearance. A consignment that clears customs at an SEZ without PIMS registration, then undergoes processing with an 8-digit HS change, creates a retrospective compliance gap for the DTA importer that cannot be cured after the fact.

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Frequently asked

Does HSN 4805 93 00 require BIS certification?

No, uncoated paperboard is not within the BIS Quality Control Order regime. Import is governed by the Paper Import Monitoring System under DGFT Policy Condition 04 of Chapter 48, with a Minimum Import Price restriction on Virgin Multi-layer Paper Board operative until 31 March 2026.

Which importers are exempt from the Minimum Import Price restriction on Virgin Multi-layer Paper Board?

EOUs and SEZ units are exempt provided imported VPB is not sold into the DTA; importers operating under Advance Authorisation or Duty Free Import Authorisation schemes are also exempt per DGFT Policy Circular 04/2025-26 and Para 4.18(iv) of FTP 2023.

Does a DTA unit need fresh PIMS registration when clearing processed paper goods from an SEZ?

Only if processing within the SEZ/FTWZ/EOU has changed the HS code at the 8-digit level and the resulting product falls under a PIMS-covered tariff line; if no such processing occurred, the original PIMS registration at point of SEZ entry suffices per DGFT Policy Circular 41/2015-2020.

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