Toilet paper

Toilet paper subject to PIMS registration

PIMS CLEARANCE

HSN 4818 10 00 (Toilet paper) is subject to compulsory registration under the Paper Import Monitoring System (PIMS), administered by the Directorate General of Foreign Trade (DGFT), as a condition of the Free import policy under Chapter 48 of the ITC (HS) 2022. Importers must obtain an automatic PIMS Registration Number by submitting advance information online and paying a registration fee of ₹500 before the consignment arrives.

What this is

HSN code

4818 10 00

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
Bill of Entry with registration expiry date
ITC (HS) policy compliance declaration

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 online at https://imports.gov.in under the Paper Import Monitoring System 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 an automatic PIMS Registration Number valid for 75 days from grant.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 PIMS policy condition
2
Enter the PIMS Registration Number and its expiry date in the Bill of Entry at the time of filing. Multiple Bills of Entry are permitted against a single Registration Number within the validity period for the permitted quantity; customs out-of-charge will not be granted without a valid Registration Number on the bill.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing into a Special Economic Zone, Free Trade and Warehousing Zone, or as an Export Oriented Unit, obtain PIMS registration at the point of import into the SEZ/FTWZ/EOU. A DTA unit clearing goods from an SEZ/FTWZ/EOU without processing (no change in 8-digit HS code) does not require fresh PIMS registration; however, if processing results in an 8-digit HS change to a 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

A word of counsel

The most common error on this tariff line is miscalculating the registration window: the application may not be submitted earlier than 75 days before the expected arrival date, and a late application filed fewer than 5 days before arrival will not yield a valid Registration Number in time for customs clearance — resulting in consignment detention and demurrage. The 75-day validity of the Registration Number is also a hard cut-off; a shipment arriving after the expiry date requires a fresh registration regardless of whether any quantity balance remains.

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Frequently asked

Does HSN 4818 10 00 require BIS certification?

No. Toilet paper under this tariff line is not covered by any BIS Quality Control Order. Import is governed by the compulsory Paper Import Monitoring System registration under the ITC (HS) Free import policy administered by the Directorate General of Foreign Trade, operative from 1 October 2022.

What is the registration fee and validity window for a PIMS Registration Number?

The registration fee is ₹500 per application; the automatic Registration Number is valid for 75 days from grant, and multiple Bills of Entry may be filed against it within that validity period for the permitted quantity.

Does an SEZ or EOU unit need PIMS registration for toilet paper imports?

Yes — PIMS registration is required at the point of import into an SEZ, FTWZ, or EOU; a DTA unit subsequently clearing unprocessed goods from those zones is exempt, but must register if the processed output still falls under a PIMS-covered 8-digit tariff line per DGFT Policy Circular 41/2015-2020.

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