Imitation art paper
Imitation art paper, kaolin-coated sheets (small format)
HSN 4810 14 10 (Imitation art paper) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under Chapter 48 of the ITC (HS) 2022. The import policy is Free subject to PIMS registration, and importers must obtain an automatic Registration Number before each consignment's arrival. Import of stock lots is separately prohibited under the ITC (HS) policy.
- PIMS Registration Number from DGFT
- Bill of Entry with PIMS expiry date
- ITC (HS) stock-lot prohibition declaration
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register on the PIMS online portal at https://imports.gov.in and pay the registration fee of ₹500 to obtain an automatic Registration Number. Apply not earlier than the 75th day and not later than the 5th day before the expected date of arrival; the Registration Number is valid for 75 days and permits multiple bills of entry for the permitted quantity within that period.DGFT Notification 11/2015-2020 dated 25-05-2022; PIMS effective from Bill of Entry on or after 01-10-2022
- 2Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Omission prevents customs out-of-charge; there is no provision for post-filing insertion of the Registration Number after the bill of entry is processed.DGFT Notification 11/2015-2020 dated 25-05-2022; DGFT Policy Circular 41/2015-2020 dated 05-07-2022
- 3Confirm the consignment is not a stock lot before filing. Import of stock lots under this CTI is prohibited under the ITC (HS) policy; consignments characterised as stock lots are liable to refusal of clearance and re-export or confiscation.DGFT Notification 45/2015-20 dated 31-01-2020; DGFT Trade Notice 08/2020-21 dated 04-05-2020
The most common error on this tariff line is misreading the 75-day registration window: the PIMS registration becomes available 75 days before expected arrival and lapses if not applied by the 5th day prior to arrival, meaning a delayed purchase order can leave the importer without a valid Registration Number at the time of filing. Units importing into an SEZ, FTWZ, or EOU must register at point of import into those zones — not at subsequent DTA clearance — unless processing has occurred with a change in the 8-digit HS code, in which case a fresh PIMS registration is required for the DTA importer.