Other

Corrugated paper or paperboard cartons, boxes and cases

PIMS CLEARANCE

HSN 4819 10 90 (corrugated paper or paperboard cartons, boxes and cases) 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. The import policy is Free subject to PIMS registration, which requires advance submission of import details and payment of a registration fee of ₹500 to obtain an automatic Registration Number before the consignment arrives.

What this is

HSN code

4819 10 90

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) compulsory registration under Chapter 48, DGFT Notification 11/2015-2020

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry with registration expiry date
ITC (HS) Free-with-condition 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
Apply 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 of the consignment. Pay the registration fee of ₹500 and obtain the automatic Registration Number, which is valid for 75 days from issuance.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 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 clearance and out-of-charge cannot be granted without these fields. Multiple Bills of Entry may be filed against the same Registration Number within the validity period, subject to the permitted quantity.
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 from an SEZ/FTWZ/EOU does not require fresh PIMS registration; however, if processing has changed the 8-digit HS code and the resultant item falls under PIMS, the DTA importer must register separately.
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 applying for PIMS registration too late — the window closes five days before the consignment's expected arrival date, and late applications receive no Registration Number, leaving the Bill of Entry incomplete and the consignment subject to detention and demurrage at port. The 75-day validity of the Registration Number is also a live trap: where shipment dates slip beyond the expiry, a fresh registration and a new ₹500 fee are required before the revised arrival date.

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Frequently asked

Does HSN 4819 10 90 require BIS certification?

No. No BIS Quality Control Order covers corrugated paper or paperboard cartons under this tariff line. Import is governed by the compulsory PIMS registration regime administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with the import policy status being Free subject to that registration.

What happens if the PIMS Registration Number expires before the Bill of Entry is filed?

The Registration Number is valid for 75 days; if it lapses before the Bill of Entry is filed, the importer must obtain a fresh PIMS registration and pay a new ₹500 fee, as an expired number cannot be entered on the Bill of Entry for customs clearance.

Is PIMS registration required when a DTA unit clears paper from an SEZ or EOU?

Not if the paper was already registered under PIMS at the time of import into the SEZ/FTWZ/EOU and no processing has occurred; however, if processing has changed the 8-digit HS code to another PIMS-covered tariff line, the DTA importer must register under PIMS before clearing the goods.

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