Other

Composite paper and paperboard, adhesive-laminated, uncoated (other)

PIMS CLEARANCE

HSN 4807 00 90 (composite paper and paperboard, other) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative for all bill of entries filed on or after 1 October 2022. Import policy under ITC (HS) 2022 Schedule I is Free subject to PIMS registration, and the importer must enter a valid PIMS Registration Number and its expiry date in the bill of entry to obtain customs clearance.

What this is

HSN code

4807 00 90

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) 2022 compulsory registration condition, Chapter 48

Customs documentation

PIMS Registration Number from DGFT
Bill of entry declaration to CBIC
Registration expiry date confirmation

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
Apply for PIMS registration 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 and covers multiple bills of entry for the permitted quantity within that period.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
2
Enter the PIMS Registration Number and the expiry date of registration in the bill of entry at the time of filing. Customs clearance — including out-of-charge — will not be granted unless these fields are populated with a current, valid registration.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing into an SEZ, FTWZ, or EOU, obtain PIMS registration at the point of import into that unit. A DTA unit taking clearance from an SEZ/FTWZ/EOU does not require fresh PIMS registration unless processing has occurred that changes the HS code at the 8-digit level to another PIMS-covered tariff line.
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 common error on this tariff line is misjudging the registration window: applying earlier than 75 days before arrival generates no valid PIMS number, while applying later than 5 days before arrival leaves the consignment at port without clearance authority, accruing demurrage and ground rent until a valid registration is produced. The 75-day validity clock runs from the date of grant — not from the date of arrival — so a consignment subject to shipping delays may exhaust the registration window and require a fresh application before customs out-of-charge.

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Frequently asked

Does HSN 4807 00 90 require BIS certification?

No. No BIS Quality Control Order covers composite paper and paperboard under this tariff line. Import is governed by the compulsory registration condition under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade, with import policy classified as Free subject to PIMS registration under ITC (HS) 2022 Chapter 48.

Can a single PIMS Registration Number be used for multiple bills of entry?

Yes. Multiple bills of entry are permitted under the same PIMS Registration Number within the 75-day validity period, provided the total quantity does not exceed the permitted quantity registered, per DGFT Notification 11/2015-2020.

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

Only if processing in the SEZ, FTWZ, or EOU has changed the HS code at the 8-digit level to another PIMS-covered tariff line; if the item is unprocessed and was registered under PIMS at the time of entry into the unit, no fresh registration is required at the DTA clearance stage per DGFT Policy Circular 41/2015-2020.

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