Other

Kaolin-coated paper and paperboard, other grades

PIMS CLEARANCE

HSN 4810 99 00 (Other coated paper and paperboard) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) as 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 is prohibited outright, and 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 99 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · DGFT ITC (HS) Policy Condition 4, Chapter 48 (Paper Import Monitoring System)

Customs documentation

PIMS registration from DGFT
MIP-compliant declaration from DGFT
ITC (HS) policy compliance to CBIC

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 mandatory for all imports under this tariff line, including imports by SEZ, FTWZ, and EOU units at the point of entry; failure to register prior to import renders the consignment non-compliant with Policy Condition 4 of Chapter 48.
DGFT Notification 26/2025-26 dated 22-08-2025 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
2
Verify that the consignment does not consist of Stock lot, which is prohibited under DGFT Notification 45/2015-20 dated 31-01-2020. For Virgin Multi-layer Paper Board (VPB), confirm the CIF value is at or above INR 67,220 per MT; sub-MIP consignments are Restricted until 31 March 2026 and cannot be cleared without the applicable authorisation.
DGFT Notification 45/2015-20 dated 31-01-2020 · DGFT Notification 26/2025-26 dated 22-08-2025
3
If importing VPB as an EOU, SEZ unit, Advance Authorisation holder, or DFIA scheme beneficiary, document the end-use condition — imported goods must not be sold into the Domestic Tariff Area. DTA clearance of processed goods with an 8-digit HS code change requires fresh PIMS registration if the processed item falls within covered tariff lines.
DGFT Policy Circular 04/2025-26 dated 03-09-2025 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · Para 6.01(d) of FTP 2023 · Rule 27 of SEZ Rules, 2006

A word of counsel

The most common error on this tariff line is treating the EOU/SEZ MIP exemption for VPB as a blanket exemption from PIMS registration. PIMS registration is required at the point of import into a SEZ, FTWZ, or EOU — the MIP carve-out and the PIMS registration obligation are independent instruments. A DTA unit taking customs clearance of processed VPB from a SEZ/FTWZ/EOU where a change at the 8-digit HS level has occurred must separately register under PIMS before clearance, or the consignment is liable to detention.

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Frequently asked

Does HSN 4810 99 00 require BIS certification?

No. No BIS Quality Control Order covers this product family. Import is governed by the Paper Import Monitoring System under DGFT Policy Condition 4 of Chapter 48, with a Stock lot prohibition and a Minimum Import Price restriction on Virgin Multi-layer Paper Board operative until 31 March 2026.

Does PIMS registration apply when an SEZ or EOU unit imports under this tariff line?

Yes. Per DGFT Policy Circular 41/2015-2020 dated 05-07-2022, PIMS registration is required at the point of import by an SEZ, FTWZ, or EOU unit; a DTA unit subsequently clearing processed goods with an 8-digit HS code change must also register under PIMS if the processed item falls within covered tariff lines.

Which imports of Virgin Multi-layer Paper Board are exempt from the Minimum Import Price restriction?

Per DGFT Policy Circular 04/2025-26 dated 03-09-2025, VPB imported by 100% EOUs and SEZ units (provided goods are not sold into the DTA), and VPB imported under Advance Authorisation or DFIA schemes, are exempt from the MIP restriction under Para 4.18(iv) of FTP 2023 and Para 6.01(d) of FTP 2023 respectively.

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