Other
Kaolin-coated paper and paperboard, other grades
HSN 4810 19 90 (Other kaolin-coated paper and paperboard) 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 1 October 2022. The import policy is Free subject to PIMS registration, and importers must obtain an automatic Registration Number via https://imports.gov.in before the consignment arrives. Import of stock-lot paper under this tariff line is separately Prohibited under the ITC (HS) policy.
- PIMS Registration Number from DGFT
- Bill of Entry declaration to CBIC
- Stock-lot status declaration from importer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register on the PIMS portal at https://imports.gov.in no earlier than 75 days and no later than 5 days before the expected arrival date of the consignment. Pay the registration fee of ₹500 to obtain an automatic Registration Number valid for 75 days; multiple bills of entry for the permitted quantity may be filed under the same Registration Number within its validity 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 in the bill of entry at the time of customs filing. Failure to quote a valid, unexpired Registration Number prevents customs out-of-charge, and a consignment filed without it is treated as non-compliant with the Free-subject-to-registration policy condition.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 placing the purchase order; import of stock-lot paper under this tariff line is Prohibited under the ITC (HS) policy and is not curable at the port. SEZ, FTWZ, and EOU importers must register under PIMS at the point of entry into the unit; DTA clearance from SEZ/FTWZ/EOU without processing does not require a fresh PIMS registration, but a change in 8-digit HS code after processing triggers a new registration obligation.DGFT Notification 45/2015-20 dated 31-01-2020 · DGFT Trade Notice 08/2020-21 dated 04-05-2020 · 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 applying for PIMS registration too late — the portal enforces a hard cutoff of 5 days before expected arrival, and a Registration Number cannot be obtained after that window closes. A consignment that arrives without a valid, unexpired Registration Number is detained at the port pending regularisation, accruing demurrage and ground rent, and customs has no discretion to grant out-of-charge on the basis of a post-arrival application. Build the 75-day earliest-registration window into the purchase-order timeline, not the shipping timeline.