Other
Paper and paperboard articles, other cut-to-size or shaped
HSN 4823 69 00 (Other articles of paper, paperboard, cellulose wadding and webs of cellulose fibres) is subject to compulsory registration under the Paper Import Monitoring System (PIMS), administered by the Directorate General of Foreign Trade (DGFT), as a policy condition under Chapter 48 of the ITC (HS) 2022. Import remains Free in tariff classification but is contingent on obtaining a PIMS Registration Number before the expected date of arrival, with the Registration Number and its expiry date entered on the bill of entry to enable customs clearance.
- PIMS Registration Number from DGFT
- Bill of Entry with PIMS expiry date
- Registration fee receipt from imports.gov.in
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register on the PIMS online portal at https://imports.gov.in, submitting advance information and paying the registration fee of ₹500 to obtain an automatic PIMS Registration Number. The application window opens not earlier than the 75th day and closes not later than the 5th day before the expected date of arrival of the consignment.DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
- 2Enter the PIMS Registration Number and its expiry date on the bill of entry before customs clearance. The Registration Number is valid for 75 days and multiple bills of entry for the permitted quantity may be filed under the same Registration Number within its validity period.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing into a SEZ, FTWZ, or as an EOU, register under PIMS at the point of import. A DTA unit clearing from a SEZ/FTWZ/EOU need not re-register only if no processing involving an 8-digit HS code change has occurred; where the processed item carries a different 8-digit HS code that falls within the PIMS-covered tariff lines, fresh PIMS registration is required for the DTA clearance.DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023
The most common error on this tariff line is miscalculating the registration window: PIMS registration submitted fewer than 5 days before expected arrival is not accepted by the system, and a consignment that arrives without a valid Registration Number entered on the bill of entry cannot be cleared — detention, demurrage, and ground rent begin to accrue immediately. Confirm the vessel ETA with the shipping line before the 5-day cut-off and account for ETA revisions, because the registration is date-specific and cannot be backdated.