Paper pulp moulded trays

Moulded paper pulp trays and pressed articles

PIMS CLEARANCE

HSN 4823 70 10 (Paper pulp moulded trays) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative from 1 October 2022 under DGFT Notification 11/2015-2020 dated 25-05-2022. The import policy is Free, but the PIMS Registration Number must be entered on every bill of entry; consignments filed without a valid registration number are detained at customs.

What this is

HSN code

4823 70 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
Registration expiry date on bill of entry
Import 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
Register online at https://imports.gov.in between the 75th day and the 5th day before the expected date of arrival of the consignment. Pay the registration fee of ₹500 to obtain the automatic PIMS Registration Number, which is valid for 75 days and covers multiple bills of entry for the permitted quantity within that validity window.
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 in the bill of entry at the time of filing. Customs will not grant out-of-charge clearance without a current and matching Registration Number; a lapsed or misquoted number results in consignment detention.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing into an SEZ, FTWZ, or EOU, obtain PIMS registration at the point of entry into that zone. When the processed goods are subsequently cleared to the Domestic Tariff Area, a fresh PIMS registration is required only if processing has resulted in a change at the 8-digit HSN level to a tariff line covered under PIMS.
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 allowing the 75-day PIMS registration validity to lapse between the application date and the actual bill-of-entry filing date. Because registration cannot be applied for earlier than 75 days before expected arrival, importers who face vessel delays or schedule changes may find their Registration Number has expired before the bill of entry is filed, requiring a fresh application and fresh fee payment — and, if the consignment has already arrived, incurring demurrage and ground rent while awaiting the new registration number.

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Frequently asked

Does HSN 4823 70 10 require BIS certification?

No, no BIS Quality Control Order covers moulded paper pulp articles. Import is governed by the Paper Import Monitoring System (PIMS) under the ITC (HS) 2022 policy condition for Chapter 48, administered by the Directorate General of Foreign Trade, with compulsory advance registration and a ₹500 fee.

Can a single PIMS registration number cover multiple shipments?

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

Is PIMS registration required for paper pulp moulded trays transferred from an SEZ or EOU to the Domestic Tariff Area?

Only if processing in the SEZ, FTWZ, or EOU has resulted in a change at the 8-digit HSN level to a tariff line covered under PIMS; if no such processing has taken place, the DTA clearance does not require a fresh PIMS registration, per DGFT Policy Circular 41/2015-2020.

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