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Folding cartons and boxes of noncorrugated paperboard (other)

PIMS CLEARANCE

HSN 4819 20 90 (folding cartons, boxes and cases of noncorrugated paper and paperboard, other) 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 subject to PIMS registration, requiring advance submission of consignment information and payment of a ₹500 registration fee to obtain an automatic Registration Number valid for 75 days.

What this is
HSN code
4819 20 90
Chapter
48 · Paper and paperboard; articles of paper pulp
Primary regulator
PIMS · ITC (HS) 2022 Chapter 48 Free policy subject to PIMS registration
Customs documentation
  • PIMS Registration Number from DGFT
  • Bill of Entry declaration to CBIC
  • ITC (HS) policy compliance
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
    Apply for a PIMS Registration Number 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 ₹500 registration fee; the automatic Registration Number is valid for 75 days and permits multiple bills of entry for the permitted quantity within that period.
    DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 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 will not be granted without a current, valid Registration Number; an expired or absent number results in consignment detention.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  3. 3
    If importing as an SEZ, FTWZ, or EOU unit, register under PIMS at the point of import into the zone. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU that was already PIMS-registered at zone entry is exempt; however, if processing in the zone has changed the HS code at the 8-digit level to a PIMS-covered tariff line, fresh PIMS registration is required before DTA clearance.
    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 and applying too late: the system closes the application window five days before the expected date of arrival, and a consignment arriving without a valid PIMS Registration Number on the bill of entry cannot be cleared — it faces detention and accumulating demurrage while the importer seeks retrospective resolution, which PIMS does not provide. Applications must be lodged with the arrival date estimated conservatively, accounting for vessel schedule variability.

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Frequently asked
Does HSN 4819 20 90 require BIS certification?
No, folding cartons and boxes of noncorrugated paperboard are not within the BIS Quality Control Order regime. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with the policy status Free subject to compulsory PIMS registration.
Can one PIMS Registration Number cover multiple bills of entry?
Yes. Multiple bills of entry are permitted under the same Registration Number within its 75-day validity period, provided the total quantity remains within the permitted quantity registered; a fresh registration is required once the permitted quantity or validity period is exhausted.
Does a DTA unit purchasing paper from an SEZ or EOU need to register under PIMS?
Only if processing in the SEZ or EOU has changed the HS code at the 8-digit level to a PIMS-covered tariff line; if the item is unprocessed and was already PIMS-registered at the time of entry into the zone, no further registration is required for DTA clearance, per DGFT Policy Circular 41/2015-2020.
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 LIKEHSNFolding cartons, boxes and cases, of noncorrugated paper and paperboard: