Handmade paper and paperboard, rules, lined or squared but not otherwise printed
Handmade paper and paperboard, ruled, lined or squared
HSN 4811 90 11 (Handmade paper and paperboard, ruled, lined or squared but not otherwise printed) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 11/2015-2020 dated 25-05-2022. Import policy is Free subject to PIMS registration, and importers must obtain an automatic Registration Number via the online portal at imports.gov.in before the consignment arrives.
- PIMS Registration Number from DGFT
- Bill of Entry with registration expiry date
- ITC (HS) policy compliance declaration
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Apply for PIMS registration at imports.gov.in no earlier than the 75th day and no later than the 5th day before the expected date of arrival of the import consignment. Pay the registration fee of ₹500 to obtain the automatic Registration Number, which is valid for 75 days from grant.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 to enable customs clearance. Multiple bills of entry are permitted under the same Registration Number within the validity period, provided the permitted quantity is not exceeded.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing as an SEZ, FTWZ, or EOU unit, obtain PIMS registration at the point of import into the zone. A DTA unit clearing goods from SEZ/FTWZ/EOU without processing is exempt from a fresh PIMS registration; however, if processing results in a change of 8-digit HS code to a PIMS-covered tariff line, the DTA importer must register separately.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 misreading the 75-day application window as a 75-day advance-notice requirement and submitting registration too early or too late. Registration applied for earlier than the 75th day before expected arrival is invalid, and registration submitted after the 5th day before arrival leaves no time for customs clearance before the consignment arrives, attracting detention and demurrage. The Registration Number must appear verbatim — alongside its expiry date — in the bill of entry; omission of the expiry date is a separate ground for customs out-of-charge refusal.