Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics
Wallpaper with plastic-coated or decorated paper face
HSN 4814 20 00 (wallpaper and similar wall coverings with a plastics-decorated face) 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. Import policy is Free, but the PIMS registration number and its expiry date must be entered on the bill of entry before customs clearance is granted.
- PIMS Registration Number from DGFT
- Registration expiry declaration to CBIC
- Bill of entry PIMS entry from importer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Apply for PIMS registration at https://imports.gov.in no earlier than the 75th day and no 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
- 2Enter the PIMS Registration Number and its expiry date on the bill of entry filed on or after 01-10-2022. Customs will not grant out-of-charge on any consignment where the Registration Number and expiry date fields are absent or where the registration has lapsed.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing into an SEZ, FTWZ, or EOU, obtain PIMS registration at the point of entry into the zone. A DTA unit clearing the goods from an SEZ/FTWZ/EOU without processing (no 8-digit HS code change) does not require fresh PIMS registration; however, if processing has altered the 8-digit HS code to another PIMS-covered tariff line, 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
The most common error on this tariff line is misreading the 75-day registration window: importers who apply too early (before the 75th day prior to arrival) receive no valid registration, and those who apply after the 5th day before arrival face consignment detention at port. The ₹500 fee is trivial; the timing discipline is not — a lapsed or premature registration forces a fresh application and delays out-of-charge, accruing demurrage and ground rent at the port of discharge.