Corrugated paper and paperboard, whether or not perforated

Corrugated paper and paperboard, rolls or sheets

PIMS CLEARANCE

HSN 4808 10 00 (Corrugated paper and paperboard) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative for all bills of entry filed on or after 1 October 2022 under DGFT Notification 11/2015-2020 dated 25-05-2022. Import policy is Free subject to PIMS registration, requiring advance submission of import details at https://imports.gov.in and payment of a ₹500 registration fee to obtain an automatic Registration Number valid for 75 days.

What this is

HSN code

4808 10 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) compulsory registration under Chapter 48, DGFT Notification 11/2015-2020

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry with PIMS expiry date
Import policy declaration 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
Apply for PIMS registration 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 ₹500 registration fee to obtain an automatic Registration Number valid for 75 days; multiple bills of entry for the permitted quantity are allowed under one Registration Number within the validity period.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
2
Enter the PIMS Registration Number and its expiry date in the bill of entry at filing. Customs will not grant out-of-charge for consignments where the Registration Number is absent, expired, or where the imported quantity exceeds the permitted quantity registered under that number.
DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
3
If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of import into the zone. When the processed item subsequently moves to the Domestic Tariff Area with an 8-digit HS code change, the DTA importer must independently register under PIMS if the processed item falls within the covered tariff lines.
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 as a one-time or post-arrival formality. The registration window is strictly bounded — applications submitted earlier than 75 days or later than 5 days before the expected arrival date are invalid — and a Registration Number that lapses before bill-of-entry filing results in consignment detention at customs pending fresh registration. SEZ/EOU operators who process paper with a resultant 8-digit HS change must advise their DTA buyers to register independently; assuming the original PIMS number covers the processed output attracts ITC (HS) policy violation and clearance refusal.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 4808 10 00 require BIS certification?

No. Corrugated paper and paperboard falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Paper Import Monitoring System under DGFT Notification 11/2015-2020, with the import policy classified as Free subject to compulsory PIMS registration.

How long is a PIMS Registration Number valid, and can it cover multiple shipments?

The automatic Registration Number is valid for 75 days from grant. Multiple bills of entry are permitted under the same Registration Number within the validity period, provided the total quantity does not exceed the quantity registered.

Is PIMS registration required for a DTA unit clearing paper from an SEZ or EOU?

Not if the paper was already registered under PIMS at entry into the SEZ/FTWZ/EOU and no processing resulting in an 8-digit HS code change has taken place; if processing has changed the 8-digit HS code and the output falls within a PIMS-covered tariff line, the DTA importer must register independently per DGFT Policy Circular 45/2015-20 dated 23-01-2023.

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