Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol

Paper and paperboard coated with wax, paraffin, oil or glycerol

PIMS CLEARANCE

HSN 4811 60 00 (wax-, paraffin-, stearine-, oil- or glycerol-coated paper and paperboard) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) as a condition of the otherwise Free import policy under Chapter 48 of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) administers PIMS; importers must obtain an automatic Registration Number by paying a registration fee of ₹500 and enter the number and its expiry date in the bill of entry.

What this is

HSN code

4811 60 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Free import policy subject to compulsory PIMS registration, Chapter 48

Customs documentation

PIMS Registration Number from DGFT
Bill of entry PIMS declaration to CBIC
Registration expiry date from PIMS portal

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
Apply for PIMS registration at https://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 to obtain the automatic Registration Number, which remains valid for 75 days and covers multiple bills of entry for the permitted quantity within that period.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
2
Enter the PIMS Registration Number and its expiry date in the bill of entry before presenting it to customs. Failure to quote a current, valid Registration Number prevents out-of-charge clearance and exposes the consignment to detention and demurrage.
DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
3
For SEZ, FTWZ, or EOU units, obtain PIMS registration at the point of import into the zone. A DTA unit clearing the same paper item from an SEZ/FTWZ/EOU without processing does not require separate PIMS registration; however, if processing has occurred and the HS code at the 8-digit level has changed to a PIMS-covered tariff line, the DTA importer must register independently.
DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-2020 dated 23-01-2023

A word of counsel

The most common error on this tariff line is misreading the 75-day application window: the window opens on the 75th day before expected arrival, not earlier, and closes on the 5th day before arrival — applying outside this band invalidates the registration for the intended consignment. A registration number that has lapsed by even one day at the time of bill of entry presentation is treated as absent, triggering detention; because the number cannot be retroactively renewed for an already-arrived consignment, the practical remedy is re-export or warehousing pending a fresh application cycle.

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Frequently asked

Does HSN 4811 60 00 require BIS certification?

No, wax- and paraffin-coated paper and paperboard are not covered by any BIS Quality Control Order. Import is governed by the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade under the ITC (HS) 2022 Chapter 48 policy condition, effective from 1 October 2022.

Can one PIMS Registration Number cover multiple bills of entry for the same consignment?

Yes. Multiple bills of entry are permitted under a single Registration Number within its 75-day validity period, provided the total quantity does not exceed the permitted quantity registered. Once the validity period expires, a fresh registration is required.

Is PIMS registration required when an EOU clears processed paper into the DTA?

Only if processing in the SEZ, FTWZ, or EOU has resulted in a change of HS code at the 8-digit level to another PIMS-covered tariff line; if no such processing has occurred, the DTA unit is exempt from registering under PIMS at the time of DTA clearance, per DGFT Policy Circular 45/2015-2020.

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