Art paper
Kaolin-coated art paper, inorganic-coated paperboard
HSN 4810 19 20 (Art paper) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under ITC (HS) Chapter 48 policy, effective from 1 October 2022. The import policy is Free subject to PIMS registration; however, import of stock-lot art paper is Prohibited under DGFT Notification 45/2015-20. The PIMS registration number and its expiry date must be entered on the bill of entry to obtain customs clearance.
- PIMS Registration Number from DGFT
- Bill of Entry with PIMS expiry date
- Stock-lot prohibition declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register on the PIMS online portal at https://imports.gov.in not earlier than the 75th day and not later than the 5th day before the expected date of arrival. 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
- 2Enter the PIMS Registration Number and its expiry date on the bill of entry before customs out-of-charge. Stock-lot consignments must not be imported; the stock-lot Prohibition under the ITC (HS) policy applies regardless of PIMS registration status.DGFT Notification 45/2015-20 dated 31-01-2020 · DGFT Trade Notice 08/2020-21 dated 04-05-2020
- 3If importing as an SEZ, FTWZ, or EOU unit, note that PIMS registration is required at the point of import into those zones. A DTA unit clearing unprocessed paper already registered under PIMS at SEZ/FTWZ/EOU entry does not require fresh PIMS registration; however, if processing in the zone has changed the 8-digit HS code, fresh DTA-level PIMS registration is mandatory if the processed item falls under a covered tariff line.DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023
The most common error on this tariff line is misreading the registration window: the PIMS application cannot be filed more than 75 days before expected arrival, and filing later than 5 days before arrival leaves no time to correct a rejected submission — both endpoints are hard cut-offs. A bill of entry filed without a valid, in-window Registration Number is held by customs and attracts demurrage and ground rent; the 75-day validity clock starts from grant, not from arrival, so back-to-back shipments under a single registration must be tracked against the original expiry date.