Handkerchiefs, cleansing or facial tissues and towels

Paper handkerchiefs, facial tissues and towels of cellulose fibre

PIMS CLEARANCE

HSN 4818 20 00 (Handkerchiefs, cleansing or facial tissues and towels) 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, with import policy revised from Free to Free subject to PIMS registration. The importer must obtain an automatic Registration Number via the online portal at imports.gov.in and enter that number and its expiry date in the bill of entry before customs clearance.

What this is

HSN code

4818 20 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) 2022 Chapter 48 policy condition, DGFT Notification 11/2015-2020

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 on the PIMS portal at 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 is valid for 75 days and covers multiple bills of entry for the permitted quantity within that validity period.
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 verify these fields before granting out-of-charge; a bill of entry filed without a valid Registration Number or with an expired registration will be detained pending regularisation.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of import into the zone. A DTA unit clearing unprocessed paper already registered under PIMS from an SEZ/FTWZ/EOU does not require fresh registration; however, if processing has changed the 8-digit HS code, the DTA importer must register under PIMS if the processed item falls under a covered tariff line.
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 registration window: the application cannot be filed earlier than 75 days before expected arrival, and it must be filed no later than 5 days before arrival — an application filed outside either boundary is rejected and no Registration Number is issued, leaving the consignment without a valid PIMS credential at the bill-of-entry stage. Because the Registration Number itself expires after 75 days, importers who pre-register too early for a delayed vessel also face an expired credential on arrival, triggering detention and demurrage at port.

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Frequently asked

Does HSN 4818 20 00 require BIS certification?

No. No BIS Quality Control Order covers paper handkerchiefs, facial tissues or cellulose-fibre towels under this tariff line. Import is governed by the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with a compulsory registration requirement as a condition of the ITC (HS) Free import policy for Chapter 48.

Can one PIMS Registration Number cover multiple bills of entry?

Yes. Multiple bills of entry are permitted under a single Registration Number within its 75-day validity period, provided the cumulative quantity does not exceed the permitted quantity stated at registration, per DGFT Notification 11/2015-2020.

Does an EOU or SEZ unit need PIMS registration for this HSN?

Yes — PIMS registration is required at the point of import by SEZ, FTWZ, and EOU units. A DTA unit subsequently clearing unprocessed goods already registered at entry into the zone is exempt, but if processing has resulted in a change of 8-digit HS code and the output falls within PIMS-covered tariff lines, fresh DTA-level registration is required per DGFT Policy Circular 41/2015-2020.

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