Registers, account books

Paper stationery registers, account books, diaries

PIMS CLEARANCE

HSN 4820 10 10 (Registers, account books) 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, but PIMS registration is a mandatory pre-condition: importers must obtain an automatic Registration Number online and declare it on the bill of entry before customs clearance.

What this is

HSN code

4820 10 10

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) Free policy subject to compulsory PIMS registration, Chapter 48

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry declaration to CBIC
Registration expiry date 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
Apply for PIMS registration at https://imports.gov.in no earlier than 75 days and no later than 5 days before the expected date of arrival of the consignment. Pay the registration fee of ₹500 to obtain the automatic Registration Number, which remains valid for 75 days and permits multiple bills of entry within the validity period for the permitted quantity.
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 before filing. Customs will not grant out-of-charge without a valid, current Registration Number declared on the bill of entry.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
For SEZ, FTWZ, or EOU imports: obtain PIMS registration at the point of entry into the SEZ/FTWZ/EOU. If the paper item is subsequently cleared to the Domestic Tariff Area without processing (no 8-digit HS code change), no fresh PIMS registration is required for the DTA clearance; however, if processing has occurred and the resultant product falls under a PIMS-covered tariff line, the DTA importer must register separately.
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 applying for PIMS registration too close to the vessel's arrival date: registration cannot be obtained later than 5 days before the expected arrival, and a consignment arriving without a valid, current Registration Number is detained at port pending DGFT compliance — accruing demurrage and ground rent. The 75-day validity window runs from grant, not from arrival, so importers with back-to-back shipments must track expiry dates per consignment and renew before the prior registration lapses.

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Frequently asked

Does HSN 4820 10 10 require BIS certification?

No, paper stationery registers and account books are not within the BIS Quality Control Order regime. 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 the import policy classified as Free subject to compulsory PIMS registration.

Can one PIMS Registration Number cover multiple bills of entry for the same consignment?

Yes. Multiple bills of entry are permitted under the same Registration Number within its 75-day validity period, provided the total imported quantity does not exceed the permitted quantity declared at registration.

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

Only if processing has occurred in the SEZ/FTWZ/EOU resulting in a change at the 8-digit HS code level and the processed item falls under a PIMS-covered tariff line; if the item passes through unprocessed, the original PIMS registration at entry into the SEZ/FTWZ/EOU satisfies the requirement per DGFT Policy Circular 41/2015-2020.

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