Other

Corrugated, creped, crinkled, embossed or perforated paper and paperboard, other

PIMS CLEARANCE

HSN 4808 90 00 covers residual corrugated, creped, crinkled, embossed or perforated paper and paperboard, and import is Free subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 11/2015-2020 dated 25-05-2022. Importers must obtain an automatic PIMS Registration Number before the consignment arrives and enter the Registration Number and its expiry date in the bill of entry to obtain customs clearance.

What this is

HSN code

4808 90 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Free policy subject to compulsory PIMS registration, Chapter 48

Customs documentation

PIMS Registration Number from DGFT
Registration expiry declaration to CBIC
Bill of entry with PIMS details

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 online at https://imports.gov.in under the Paper Import Monitoring System, paying the registration fee of Rs. 500, and obtain an automatic Registration Number. Apply no earlier than the 75th day and no later than the 5th day before the expected date of arrival of the consignment; the Registration Number is valid for 75 days from grant.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
2
Enter the PIMS Registration Number and the registration expiry date in the bill of entry before filing. Multiple bills of entry for the permitted quantity are allowed under the same Registration Number within its 75-day validity period.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing into a Special Economic Zone, Free Trade and Warehousing Zone, or Export Oriented Unit, obtain PIMS registration at the point of import into that unit. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU that was already registered under PIMS at entry does not require a fresh PIMS registration, but must register if the processed item bears a different 8-digit HS code that falls within the PIMS-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 applying for PIMS registration too close to or after the vessel's expected arrival date. The online portal enforces the 5-day minimum pre-arrival window strictly; a consignment that arrives before registration is granted is detained at port pending a fresh application, accumulating demurrage and ground rent while the 75-day validity of any subsequently issued Registration Number continues to run. Confirm the vessel ETA before initiating the PIMS application and build in buffer for transit delays.

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Frequently asked

Does HSN 4808 90 00 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with import policy classified as Free subject to compulsory PIMS registration.

What is the validity of the PIMS Registration Number and can one registration cover multiple bills of entry?

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

Does an EOU or SEZ unit importing this paperboard require PIMS registration, and what applies when cleared into the DTA?

Yes, PIMS registration is required at the point of import into an SEZ, FTWZ, or EOU. A DTA unit clearing unprocessed goods already registered at SEZ/EOU entry is exempt from fresh registration; however, if processing in the SEZ/FTWZ/EOU results in an 8-digit HS code change to another PIMS-covered tariff line, the DTA importer must register separately under PIMS.

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