FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP
Filter blocks, slabs and plates of paper pulp
HSN 4812 00 00 (Filter blocks, slabs and plates of paper pulp) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under Chapter 48 of the ITC (HS) 2022. Import policy is Free, but consignments may not be cleared without a valid PIMS Registration Number entered on the bill of entry.
- PIMS Registration Number from DGFT
- ITC (HS) policy declaration to CBIC
- Bill of entry with PIMS expiry date
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 75 days and no later than 5 days before the expected date of arrival. Pay the registration fee of ₹500. The Registration Number is valid for 75 days and multiple bills of entry for the permitted quantity are allowed within that validity 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 will not grant out-of-charge clearance for a consignment where this information is absent or where the registration has expired.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3For SEZ, FTWZ, or EOU imports, obtain PIMS registration at the point of entry into the zone. If the imported paper filter product is subsequently cleared to the Domestic Tariff Area after processing that changes the 8-digit HS code to another PIMS-covered tariff line, a fresh DTA-importer PIMS registration is required before customs clearance.DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-2020 dated 23-01-2023
The most common error on this tariff line is misclassifying the goods at the bill-of-entry stage: filter elements made of textile, glass, or composite materials do not belong under CTH 4812 — they fall under CTH 5911, CTH 7019, or CTH 8421 respectively, per CBEC Circular 24/2013 dated 27-06-2013. Filing under 4812 for a composite-media filter attracts a classification dispute, potential re-assessment, and duty short-payment liability; verify constituent material before generating the PIMS registration, since the registration is tied to the declared tariff line.