Other

Coated or treated paper and paperboard, residual category

PIMS CLEARANCE

HSN 4811 90 99 (Other coated, impregnated or surface-treated paper and paperboard) 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. The import policy is Free subject to PIMS registration, which requires advance submission of consignment information and payment of a registration fee of ₹500 to obtain an automatic Registration Number before the bill of entry is filed.

What this is

HSN code

4811 90 99

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
Registration expiry date declaration to CBIC
Bill of entry with PIMS reference

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 on the PIMS online portal at https://imports.gov.in not earlier than the 75th day and not later than the 5th day before the expected date of arrival. Pay the registration fee of ₹500 to obtain the automatic Registration Number, which remains 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
2
Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Customs will not grant out-of-charge where the Registration Number is absent, expired, or mismatched against the consignment quantity or tariff line.
DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
3
If importing as an SEZ, FTWZ, or EOU unit, obtain PIMS registration at the point of import into the zone. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU does not require fresh PIMS registration; however, if processing in the zone has resulted in an 8-digit HS code change and the processed item falls within the PIMS-covered tariff lines, 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 registration window as a post-arrival buffer rather than a pre-arrival obligation: the application window closes on the 5th day before expected arrival, and a consignment reaching port without a valid Registration Number will be detained pending fresh registration, accruing demurrage and ground rent with no retrospective remedy. The 75-day validity is similarly misapplied when multiple shipments are staggered — each registration is quantity-bound, and exceeding the permitted quantity on a single Registration Number renders the excess consignment non-compliant regardless of the registration's calendar validity.

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Frequently asked

Does HSN 4811 90 99 require BIS certification?

No, this residual paper and paperboard tariff line falls outside the BIS Quality Control Order regime. Import is governed by compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with the import policy classified as Free subject to PIMS compliance.

Is PIMS registration required when importing this HSN into an SEZ or EOU, and again when clearing to the DTA?

Yes to the first: PIMS registration is mandatory at the point of import into an SEZ, FTWZ, or EOU. The second registration at DTA clearance is required only if processing in the zone changed the 8-digit HS code and the resulting product still falls within a PIMS-covered tariff line, per DGFT Policy Circular 41/2015-2020.

Can one PIMS Registration Number cover multiple shipments arriving within the validity period?

Yes, multiple bills of entry are permitted under a single Registration Number within the 75-day validity period, but only for the permitted quantity declared at registration; any quantity in excess requires a separate registration before that consignment arrives at port.

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