Multi-ply

Multi-ply kaolin-coated paper and paperboard

PIMS CLEARANCE

HSN 4810 92 00 (Multi-ply) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) as per Policy Condition 4 of Chapter 48, administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 26/2025-26 dated 22-08-2025. Import of Stock lot paper is Prohibited under DGFT Notification 45/2015-20 dated 31-01-2020, and import of Virgin Multi-layer Paper Board (VPB) with a CIF value below INR 67,220 per MT is Restricted until 31 March 2026.

What this is

HSN code

4810 92 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · DGFT Notification 26/2025-26; ITC (HS) policy conditions, Chapter 48

Customs documentation

PIMS registration certificate from DGFT
MIP-compliant CIF declaration to CBIC
Import policy compliance from DGFT

Applicable Partner Government Agencies

PIMSPIMS·Paper Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Register the import under the Paper Import Monitoring System before filing the bill of entry. PIMS registration is compulsory for all importers — including units in SEZ/FTWZ and EOUs at the point of entry — unless the specific SEZ/FTWZ/EOU-to-DTA transfer exemption under DGFT Policy Circular 41/2015-2020 dated 05-07-2022 is satisfied.
DGFT Notification 26/2025-26 dated 22-08-2025 · Policy Condition 04 of Chapter 48 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
2
For consignments of Virgin Multi-layer Paper Board (VPB), verify that the CIF value meets or exceeds INR 67,220 per MT before shipment. VPB below this Minimum Import Price is Restricted until 31 March 2026; exemptions apply to 100% EOUs, SEZ units, Advance Authorisation holders, and DFIA holders, provided imported goods are not sold into the Domestic Tariff Area.
DGFT Notification 26/2025-26 dated 22-08-2025 · DGFT Policy Circular 04/2025-26 dated 03-09-2025 · Para 6.01(d) FTP 2023 · Rule 27 SEZ Rules, 2006 · Para 4.18(iv) FTP 2023
3
Confirm that the consignment is not Stock lot paper. Import of Stock lot is Prohibited under DGFT Notification 45/2015-20 dated 31-01-2020 and remains a Prohibited policy condition irrespective of CIF value or end-use category.
DGFT Notification 45/2015-20 dated 31-01-2020 · DGFT Notification 26/2025-26 dated 22-08-2025

A word of counsel

The most common error on this tariff line is assuming that EOU or SEZ status provides a blanket exemption from PIMS registration. PIMS registration is required at entry into a SEZ/FTWZ or by an EOU at the time of import; only a subsequent DTA clearance of an unprocessed item already registered under PIMS at the SEZ/FTWZ/EOU entry stage avoids a second registration. Where any processing occurs with an 8-digit HS code change, the DTA importer must independently register under PIMS if the processed item falls within the PIMS-covered tariff lines.

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Frequently asked

Does HSN 4810 92 00 require BIS certification?

No, multi-ply kaolin-coated paper and paperboard is not covered by any BIS Quality Control Order. Import is governed by compulsory PIMS registration under DGFT Notification 26/2025-26 and the ITC (HS) policy conditions of Chapter 48, including a Minimum Import Price on Virgin Multi-layer Paper Board until 31 March 2026.

Does PIMS registration apply when a SEZ unit later clears goods into the Domestic Tariff Area?

Only if processing has occurred with a change in the 8-digit HS code. If no processing has taken place and the item was already registered under PIMS at entry into the SEZ/FTWZ/EOU, no additional PIMS registration is required at the DTA clearance stage per DGFT Policy Circular 41/2015-2020 dated 05-07-2022.

Is there any exemption from the Minimum Import Price restriction on Virgin Multi-layer Paper Board?

Yes. Imports by 100% EOUs and SEZ units are exempt from the MIP provided the goods are not sold into the DTA; imports under Advance Authorisation or DFIA schemes are also exempt, per DGFT Policy Circular 04/2025-26 dated 03-09-2025.

Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.