Other
Kaolin-coated paper and paperboard, other grades
HSN 4810 39 90 (kaolin-coated paper and paperboard, other) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under ITC (HS) 2022, Chapter 48. The registration number and its expiry date must be entered on the bill of entry before customs clearance is granted. Import of stock-lot paper under this tariff line is separately prohibited under DGFT Notification 45/2015-20.
- 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 under the Paper Import Monitoring System at https://imports.gov.in, paying the registration fee of ₹500, to 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 and covers multiple bills of entry for the permitted quantity within that window.DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 PIMS policy condition
- 2Enter the PIMS Registration Number and its expiry date on the bill of entry at the time of filing. Customs will not grant out-of-charge clearance for consignments arriving on or after 01-10-2022 without a valid PIMS Registration Number on the bill of entry.DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
- 3Confirm that the consignment is not stock-lot paper; import of stock lots under this CTI is prohibited. SEZ/FTWZ/EOU units must obtain PIMS registration at the point of import into the zone; DTA clearance from such units does not require a fresh PIMS registration unless processing has changed the 8-digit HS code to a PIMS-covered tariff line.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 close to the vessel arrival date. The registration window closes 5 days before expected arrival, and a consignment reaching port without a valid, on-bill-of-entry Registration Number cannot be cleared — the importer faces detention, demurrage, and ground rent with no in-port remedy. The 75-day validity and multi-BoE flexibility are irrelevant once the registration deadline is missed; the only recourse is a fresh application against a revised arrival date.