Insulation boards (homogenous)
Kaolin-coated insulation boards, homogenous paper and paperboard
HSN 4810 39 30 (Insulation boards, homogenous) is 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, as a condition of the otherwise Free import policy for Chapter 48. Importers must obtain an automatic PIMS Registration Number via the online portal at imports.gov.in and enter it on the bill of entry before customs out-of-charge. Import of stock-lot consignments under this tariff line is prohibited under ITC (HS) policy per DGFT Notification 45/2015-20 dated 31-01-2020.
- PIMS Registration Number from DGFT
- Bill of Entry declaration to CBIC
- Stock-lot prohibition compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Apply for PIMS registration at imports.gov.in no earlier than the 75th day and no later than the 5th day before the expected date of arrival of the consignment. Pay the registration fee of ₹500; the system issues an automatic Registration Number valid for 75 days, covering multiple bills of entry for the permitted quantity within that period.DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
- 2Enter the PIMS Registration Number and its expiry date on the bill of entry at the time of customs clearance. Failure to record both fields renders the consignment non-compliant for out-of-charge, and the bill of entry will be held until the valid registration is produced.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3Confirm the consignment is not a stock lot before filing. Stock-lot imports under this tariff line are prohibited under the ITC (HS) import policy; PIMS registration does not override the stock-lot prohibition. For SEZ/FTWZ/EOU units, PIMS registration is required at the point of entry into the zone; a DTA unit clearing processed goods from the zone needs fresh PIMS registration only if the 8-digit HS code has changed after processing.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 5-day cut-off before expected arrival is a hard deadline, and a registration application filed after that window cannot be backdated. A consignment arriving without a valid, non-expired Registration Number entered on the bill of entry faces detention and demurrage at port until a fresh registration covering the arrival date is obtained, which is not possible once the vessel has berthed. Separately, note that the 75-day validity runs from the date of registration, not from the bill-of-lading date, so consignments on extended voyages must account for transit time when selecting the registration window.