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Boxes

Corrugated paper or paperboard boxes for packaging

PIMS CLEARANCE

HSN 4819 10 10 (Boxes of corrugated paper or paperboard) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative from 1 October 2022 under DGFT Notification 11/2015-2020 dated 25 May 2022. The import policy is Free subject to PIMS registration, and the automatic Registration Number — valid for 75 days — must be entered on the bill of entry before customs clearance.

What this is
HSN code
4819 10 10
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
  • Permitted quantity declaration to CBIC
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. 1
    Register on the PIMS online portal at https://imports.gov.in between the 75th and 5th day before the expected date of arrival. Pay the registration fee of ₹500 to obtain an automatic Registration Number valid for 75 days; multiple bills of entry may be filed against one registration number within the validity period for the permitted quantity.
    DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) Chapter 48 policy condition
  2. 2
    Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Customs clearance (out-of-charge) will not be granted for consignments where the Registration Number is absent, expired, or where the quantity exceeds the registered quantity.
    DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
  3. 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 the goods from the SEZ/FTWZ/EOU to DTA without processing does not require a fresh PIMS registration; however, if the goods have been processed and the 8-digit HS code has changed 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 45/2015-20 dated 23-01-2023
A word of counsel

The most common error on this tariff line is misreading the 75-day application window as a convenience rather than a hard boundary: an application filed earlier than 75 days before expected arrival is rejected by the portal, and one filed after the 5-day cut-off leaves the consignment without a valid Registration Number at arrival, triggering detention and demurrage. The Registration Number's 75-day validity clock runs from grant, not from vessel departure — a delayed shipment that causes the number to expire before arrival requires fresh registration before the bill of entry can be processed.

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Frequently asked
Does HSN 4819 10 10 require BIS certification?
No, corrugated paper or paperboard boxes are not covered by any BIS Quality Control Order. Import is governed by the Paper Import Monitoring System (PIMS) under DGFT Notification 11/2015-2020, with the import policy classified as Free subject to compulsory PIMS registration under Chapter 48 of ITC (HS) 2022.
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 quantity registered; each bill of entry must quote the Registration Number and its expiry date.
Does a DTA unit clearing PIMS-covered paper from an SEZ need to re-register under PIMS?
Only if processing in the SEZ, FTWZ, or EOU has resulted in a change at the 8-digit HS level to another PIMS-covered tariff line; if the goods are cleared without processing, the original PIMS registration obtained at the time of entry into the zone satisfies the requirement per DGFT Policy Circular 45/2015-20 dated 23-01-2023.
Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.
Related
ChapterChapter 48 · Paper and paperboard; articles of paper pulpHSNCARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKEHSNCartons, boxes and cases, of corrugated paper or paperboard: