Filter paper and paperboard

Filter paper and paperboard for import monitoring

PIMS CLEARANCE

HSN 4823 20 00 (Filter paper and paperboard) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative for all bill of entries filed on or after 1 October 2022. The import policy under ITC (HS) Schedule I remains Free, but clearance is conditional on a valid PIMS Registration Number entered on the bill of entry.

What this is

HSN code

4823 20 00

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
Registration expiry date on Bill of Entry
ITC (HS) policy compliance 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
Register under the Paper Import Monitoring System at https://imports.gov.in no earlier than the 75th day and no later than the 5th day before the expected date of arrival. Pay the registration fee of ₹500 to obtain the automatic Registration Number, which remains valid for 75 days and permits multiple bill of entries within the validity period for the permitted quantity.
DGFT Notification 11/2015-2020 dated 25-05-2022
2
Enter the PIMS Registration Number and its expiry date on the bill of entry before filing. Customs will not grant out-of-charge on a consignment where the Registration Number is absent, expired, or does not cover the quantity declared.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) policy condition, Chapter 48
3
If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of entry into that unit. A DTA unit taking clearance from an SEZ/FTWZ/EOU does not require fresh PIMS registration unless processing has changed the 8-digit HS code of the paper item to another tariff line covered 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 applying for PIMS registration too late: the 5-day cut-off before expected arrival is absolute, and a registration application filed after that window cannot be backdated. Consignments arriving without a valid, quantity-covering Registration Number are detained at port pending a fresh registration cycle — incurring demurrage and ground rent for the full waiting period. The 75-day validity window means a single registration can cover multiple bill of entries, but only up to the permitted quantity declared at registration.

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Frequently asked

Does HSN 4823 20 00 require BIS certification?

No, filter paper and paperboard 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 the ITC (HS) policy condition for Chapter 48, requiring compulsory PIMS registration with effect from 1 October 2022.

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

The Registration Number is valid for 75 days from issuance and permits multiple bill of entries within that period, provided each entry falls within the quantity permitted under the registration; per DGFT Notification 11/2015-2020 dated 25-05-2022.

Does an EOU or SEZ unit importing filter paper under this HSN need a separate PIMS registration?

Yes — PIMS registration is required at the point of import into the SEZ, FTWZ, or EOU; however, a downstream DTA unit clearing the same unprocessed item from that SEZ/FTWZ/EOU does not require a fresh PIMS registration, per DGFT Policy Circular 41/2015-2020 dated 05-07-2022.

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