Leather board and imitation leather board
Leather board and imitation leather board (paper-based)
HSN 4811 90 17 (Leather board and imitation leather board) is subject to compulsory registration under the Paper Import Monitoring System (PIMS), administered by the Directorate General of Foreign Trade (DGFT), as a condition of the otherwise Free import policy under Chapter 48 of the ITC (HS) 2022. Importers must obtain an automatic Registration Number via the PIMS online portal at https://imports.gov.in, paying a registration fee of ₹500, before the consignment arrives at the Indian port.
- PIMS Registration Number from DGFT
- Bill of Entry with PIMS expiry date
- ITC (HS) policy compliance declaration
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Apply for a PIMS Registration Number 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 at the time of application; the automatic Registration Number is valid for 75 days and permits multiple bills of entry for the permitted quantity within that window.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 clearance and out-of-charge are contingent on this entry; a missing or expired Registration Number will result in consignment detention.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing into an SEZ, FTWZ, or as an EOU, obtain the PIMS registration at the point of entry into the zone. If the paper product is subsequently cleared to the Domestic Tariff Area without processing (no change in 8-digit HS code), DTA-level PIMS registration is not required; however, if processing results in a change of 8-digit HS code to a PIMS-covered tariff line, fresh DTA-level registration is mandatory.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 treating the 75-day registration window as a mere formality and applying too late — applications filed fewer than 5 days before the estimated date of arrival are rejected by the PIMS portal, leaving the consignment without a valid Registration Number at the bill-of-entry stage. A consignment detained for a missing PIMS number accrues demurrage and ground rent from the date of arrival; the registration cannot be backdated, so the importer must either re-export or await a fresh consignment.