Other
Coated or treated paper and paperboard, other types
HSN 4811 49 00 (Other coated, impregnated, or surface-treated paper and paperboard) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative from 1 October 2022 under DGFT Notification 11/2015-2020 dated 25-05-2022. Importers must obtain an automatic PIMS Registration Number by paying a fee of ₹500 and enter that number and its expiry date in the bill of entry for customs clearance.
- PIMS Registration Number from DGFT
- Registration expiry declaration to CBIC
- Bill of entry PIMS entry confirmation
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 ₹500 registration fee, not earlier than the 75th day and not later than the 5th day before the expected arrival date of the consignment. The automatic Registration Number issued is valid for 75 days; multiple bills of entry are permitted against one registration within the validity period for the permitted quantity.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 filing. Customs out-of-charge will not be granted for consignments where the Registration Number is absent, expired, or does not correspond to the quantity and tariff line declared.DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
- 3If importing into a SEZ, FTWZ, or EOU, register under PIMS at the point of entry into the zone. A DTA unit clearing unprocessed paper from a SEZ/FTWZ/EOU need not re-register, but if processing in the zone has resulted in a change of 8-digit HS code and the processed item falls under a PIMS-covered tariff line, fresh PIMS registration is required before DTA clearance.DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-2020 dated 23-01-2023
The most common error on this tariff line is misreading the application window: registration cannot be applied for more than 75 days before the expected arrival date, and the 5-day pre-arrival cut-off is a hard deadline — an application filed on the 4th day before arrival is out of time. A consignment arriving at port without a current, quantity-matched PIMS Registration Number entered in the bill of entry faces detention pending regularisation, and no retrospective registration is provided for under the PIMS framework.