Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)

Thermal paper in jumbo rolls, wide-width coated paper

PIMS CLEARANCE

HSN 4811 90 95 (Thermal paper in jumbo rolls) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) as a condition of import, per Policy Condition 04 of Chapter 48 administered by the Directorate General of Foreign Trade (DGFT). Import is otherwise Free under the ITC (HS) policy, but no bill of entry may be filed without a valid PIMS registration number.

What this is

HSN code

4811 90 95

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Policy Condition 04, Chapter 48 (DGFT Notification 08/2023)

Customs documentation

PIMS registration from DGFT
ITC (HS) policy compliance declaration
Bill of entry with PIMS registration number

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. The PIMS registration number must be quoted on the bill of entry; import without valid PIMS registration is non-compliant with Policy Condition 04 of Chapter 48 and attracts detention of the consignment.
DGFT Notification 08/2023 dated 29-05-2023 · ITC (HS) Policy Condition 04, Chapter 48
2
Units importing into a Special Economic Zone, Free Trade and Warehousing Zone, or as an Export Oriented Unit must obtain PIMS registration at the point of entry into the SEZ/FTWZ or at the time of import by the EOU. Subsequent clearance from SEZ/FTWZ/EOU to the Domestic Tariff Area does not require a fresh PIMS registration provided no processing with a change in 8-digit HS code has taken place.
DGFT Policy Circular 41/2015-2020 dated 05-07-2022
3
If processed goods move from SEZ/FTWZ/EOU to the DTA and the 8-digit HS code has changed as a result of processing, verify whether the resulting tariff line is covered under PIMS; if so, the DTA importer must independently register under PIMS before the customs clearance into DTA. Consult DGFT Policy Circular 45/2015-20 for additional clarifications on DTA-clearance scenarios.
DGFT Policy Circular 45/2015-20 dated 23-01-2023

A word of counsel

The most common error on this tariff line is assuming that PIMS registration obtained by the SEZ/FTWZ/EOU at the time of original import automatically covers a subsequent DTA clearance after processing. Where processing in the SEZ/FTWZ/EOU results in a change of 8-digit HS classification and the processed product still falls within a PIMS-covered tariff line, the DTA importer must register independently — failure to do so converts an otherwise Free-category import into a policy-condition violation at the DTA-entry stage, with attendant detention and ground-rent exposure.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 4811 90 95 require BIS certification?

No, thermal paper in jumbo rolls is not covered by any BIS Quality Control Order. Import is governed by the compulsory Paper Import Monitoring System registration requirement under Policy Condition 04 of Chapter 48, administered by the Directorate General of Foreign Trade per DGFT Notification 08/2023.

Is PIMS registration required for every import of this tariff line, including by SEZ and EOU units?

Yes. Per DGFT Policy Circular 41/2015-2020, PIMS registration is required at the point of import by a SEZ/FTWZ unit or at the time of import by an EOU; the domestic Free-import status does not exempt these units from the PIMS condition.

What happens if a DTA unit clears processed paper goods from a SEZ without re-registering under PIMS?

If processing in the SEZ/FTWZ/EOU has changed the 8-digit HS code and the output falls within a PIMS-covered tariff line, clearance to DTA without a fresh PIMS registration is a policy-condition violation under DGFT Policy Circular 45/2015-20, exposing the consignment to detention and monetary penalty.

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