Skip to main content
Access IndiaPLATFORM
HomeHSNChapter 48HSN 4823 40 00

Rolls, sheets and dials, printed for self-recording apparatus

Printed rolls, sheets and dials for self-recording apparatus

PIMS CLEARANCE

HSN 4823 40 00 (Rolls, sheets and dials, printed for self-recording apparatus) 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, but the PIMS registration number and its expiry date must be entered on the bill of entry before customs clearance.

What this is
HSN code
4823 40 00
Chapter
48 · Paper and paperboard; articles of paper pulp
Primary regulator
PIMS · ITC (HS) Free import policy subject to compulsory PIMS registration, Chapter 48
Customs documentation
  • PIMS Registration Number from DGFT
  • Bill of Entry declaration to CBIC
  • Registration expiry date from PIMS portal
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 PIMS registration 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 is valid for 75 days and covers 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 on the bill of entry at the time of filing. Customs clearance will not be granted for consignments arriving on or after 01-10-2022 without a valid PIMS registration number recorded on the bill of entry.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  3. 3
    If importing into an SEZ, FTWZ, or EOU, obtain PIMS registration at the point of entry into the zone. A DTA unit clearing processed goods from an SEZ/FTWZ/EOU requires fresh PIMS registration only if the 8-digit HS code has changed due to processing and the resulting tariff line falls within the PIMS-covered list.
    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 misreading the application window: the PIMS portal opens registrations not earlier than 75 days before expected arrival, and applications submitted after the 5-day pre-arrival cutoff are rejected, leaving the consignment stranded at port and accruing demurrage. Because the 75-day validity also governs multiple bill-of-entry drawdowns, importers managing staggered shipments under one registration must track the expiry date precisely to avoid clearance denial on later consignments.

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 4823 40 00 require BIS certification?
No, no BIS Quality Control Order covers printed rolls, sheets and dials for self-recording apparatus. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with import policy classified as Free subject to compulsory PIMS registration.
How long is a PIMS registration number valid, and can it cover more than one bill of entry?
The automatic PIMS Registration Number is valid for 75 days from issuance. Multiple bills of entry are permitted under the same registration number within the validity period, provided the imported quantity does not exceed the quantity registered.
Does an EOU or SEZ unit need PIMS registration for 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 EOU; however, a DTA unit clearing unprocessed paper from such a zone does not need a separate registration if the 8-digit HS code has not changed.
Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.
Related