Manifold business forms and interleaved carbon sets

PIMS CLEARANCE

HSN 4820 40 00 (Manifold business forms and interleaved carbon sets) 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 under ITC (HS) 2022 is Free, but clearance requires a valid PIMS Registration Number entered on the bill of entry before customs out-of-charge.

What this is

HSN code

4820 40 00

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) 2022 compulsory registration, Chapter 48 (DGFT Notification 11/2015-2020)

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry declaration to CBIC
Registration expiry date on Bill of Entry

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 under the Paper Import Monitoring System at https://imports.gov.in, paying the registration fee of ₹500, no earlier than 75 days and no later than 5 days before the expected date of arrival of the consignment. The automatic Registration Number issued is valid for 75 days, and multiple bills of entry are permitted within that 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 every bill of entry at the time of filing. Customs will not grant out-of-charge for consignments where the Registration Number is absent, expired, or mismatched with the quantity declared.
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, but if the item has been processed and the 8-digit HS code has changed to a PIMS-covered tariff line, the DTA importer must register independently under PIMS.
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 misjudging the registration window: the application cannot be submitted more than 75 days before arrival, and a lapse to fewer than 5 days before arrival closes the window entirely, leaving the consignment without a valid Registration Number at the bill-of-entry stage. Since PIMS registration is mandatory even for Free-policy imports, an absent or expired Registration Number results in customs detention and demurrage accumulation at the port — the Free-policy status does not provide any clearance fallback.

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Frequently asked

Does HSN 4820 40 00 require BIS certification?

No, manifold business forms and interleaved carbon sets are not covered by any BIS Quality Control Order. 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 import policy classified as Free subject to compulsory PIMS registration.

How long is the PIMS Registration Number valid, and can it cover multiple shipments?

The Registration Number is valid for 75 days from the date of issue. Multiple bills of entry are permitted under the same Registration Number within the validity period, provided the cumulative quantity does not exceed the quantity declared at registration.

Does an EOU or SEZ unit need PIMS registration for imports of this tariff line?

Yes. Per DGFT Policy Circular 41/2015-2020, PIMS registration is required at the point of import into an SEZ, FTWZ, or by an EOU; however, a DTA unit clearing unprocessed goods from such a zone does not require a separate PIMS registration unless the 8-digit HS code has changed due to processing.

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