Thermal paper in rolls of size less than 1 m in width

Thermal paper rolls narrower than one metre width

PIMS CLEARANCE

HSN 4811 90 96 (Thermal paper in rolls of size less than 1 m in width) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) as per Policy Condition 04 of Chapter 48, administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 08/2023 dated 29-05-2023. The tariff line is otherwise Free for import, but the PIMS registration must be obtained before the consignment is cleared at customs.

What this is

HSN code

4811 90 96

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 certificate from DGFT
ITC (HS) policy compliance from DGFT

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. PIMS registration is mandatory under Policy Condition 04 of Chapter 48 regardless of whether the importer is a DTA unit, SEZ/FTWZ unit, or Export Oriented Unit; failure to register prior to import results in a policy-condition violation.
DGFT Notification 08/2023 dated 29-05-2023 · Policy Condition 04 of Chapter 48 of ITC (HS)
2
For SEZ, FTWZ, or EOU imports: obtain PIMS registration at the point of entry into the SEZ/FTWZ/EOU. A DTA unit taking clearance from the SEZ/FTWZ/EOU is exempt from fresh PIMS registration only if no processing has occurred and the 8-digit HS code is unchanged; where processing results in a change at the 8-digit level, the DTA importer must independently register if the processed item falls within a PIMS-covered tariff line.
DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023

A word of counsel

The most common error on this tariff line is the DTA-clearance trap: a DTA unit assumes that because PIMS registration was completed at the SEZ/FTWZ/EOU stage, no further registration is needed on downstream clearance. That assumption is correct only when the thermal paper leaves the SEZ/FTWZ/EOU unprocessed with an identical 8-digit HS code; any conversion that changes the HS code at the 8-digit level reinstates the PIMS obligation for the DTA importer, and clearance without registration at that stage constitutes a fresh Policy Condition 04 violation.

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Frequently asked

Does HSN 4811 90 96 require BIS certification?

No. No BIS Quality Control Order covers this product family. Import of thermal paper under HSN 4811 90 96 is governed solely by the Paper Import Monitoring System registration requirement administered by the Directorate General of Foreign Trade under Policy Condition 04 of Chapter 48.

Is PIMS registration required for every import, or is it a one-time registration?

PIMS registration is required at the point of each import transaction; consult DGFT Notification 08/2023 and Policy Circular 45/2015-20 dated 23-01-2023 for the operative registration mechanics, including the responses to specific issues raised at paragraphs 2(i) to 2(vi).

Does the PIMS exemption for unprocessed SEZ/FTWZ/EOU-to-DTA clearances apply when the goods are re-packed or relabelled?

The exemption applies only where no processing has taken place and the 8-digit HS code remains unchanged; re-packing or relabelling that results in reclassification at the 8-digit level reinstates the PIMS registration obligation for the DTA importer per DGFT Policy Circular 41/2015-2020.

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