Made of corrugated paper or paperboard

Other packing containers of corrugated paper or paperboard

PIMS CLEARANCE

HSN 4819 50 10 (Made 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 under Chapter 48 of the ITC (HS) 2022 per DGFT Notification 11/2015-2020 dated 25-05-2022. Importers must obtain an automatic PIMS Registration Number before the expected date of arrival and declare it on the bill of entry to enable customs clearance.

What this is

HSN code

4819 50 10

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) 2022 Chapter 48 compulsory registration policy condition

Customs documentation

PIMS Registration Number from DGFT
Registration expiry declaration on Bill of Entry
Import policy compliance from DGFT

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 online portal at https://imports.gov.in not earlier than the 75th day and not later than the 5th day before the expected date of arrival of the consignment. Pay the registration fee of ₹500 to obtain the automatic PIMS Registration Number, which remains valid for 75 days from grant.
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 on the bill of entry at the time of filing. Multiple bills of entry are permitted under the same Registration Number within the validity period for the permitted quantity; failure to declare the Registration Number results in detention of the consignment.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
For SEZ, FTWZ, or EOU units, obtain PIMS registration at the point of import into the zone. A DTA unit clearing unprocessed goods from an SEZ/FTWZ/EOU need not re-register under PIMS, but if the paper has undergone processing with a change in 8-digit HS code within the zone and the resulting tariff line falls under PIMS-covered items, fresh DTA registration is mandatory.
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 portal closes registration five days before the expected date of arrival, not five days before bill-of-entry filing. A consignment arriving without a current, valid PIMS Registration Number entered on the bill of entry cannot be given out-of-charge by customs, and the 75-day validity window means that early registration for a delayed vessel may expire before the consignment arrives, requiring a fresh application and a second ₹500 fee.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 4819 50 10 require BIS certification?

No, corrugated paper or paperboard packing containers are not within the BIS Quality Control Order regime. Import is governed by the Paper Import Monitoring System compulsory registration condition under Chapter 48 of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade.

How long is a PIMS Registration Number valid, and can one registration cover multiple shipments?

The automatic PIMS Registration Number is valid for 75 days from the date of grant. Multiple bills of entry are permitted under the same Registration Number within that validity period, provided the cumulative quantity does not exceed the permitted quantity registered.

Does a DTA unit clearing goods from an SEZ or EOU always need a separate PIMS registration?

No — if the paper was already registered under PIMS at SEZ/FTWZ/EOU entry and no processing has occurred that changes the 8-digit HS code, the DTA unit is exempt from re-registration; however, if processing has changed the HS code and the output tariff line is covered under PIMS, the DTA importer must register afresh per DGFT Policy Circular 41/2015-2020.

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