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HomeHSNChapter 48HSN 4823 70 30

Articles made of paper mache other than artware and moulded or pressed goods of wood pulp

Paper mache articles, moulded paper pulp articles

PIMS CLEARANCE

HSN 4823 70 30 (Articles made of paper mache other than artware and moulded or pressed goods of wood pulp) 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 for this tariff line is Free subject to PIMS registration, requiring advance submission of import details online and payment of a registration fee of ₹500 to obtain an automatic Registration Number before the consignment arrives.

What this is
HSN code
4823 70 30
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 entry from DGFT
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
    Register under the Paper Import Monitoring System at https://imports.gov.in by submitting advance import details and paying the ₹500 registration fee. Apply not earlier than the 75th day and not later than the 5th day before the expected date of arrival; the automatic Registration Number issued remains valid for 75 days.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  2. 2
    Enter the PIMS Registration Number and its expiry date in the Bill of Entry at the time of filing. Multiple Bills of Entry may be filed against the same Registration Number within the validity period for the permitted quantity; failure to enter the Registration Number will prevent customs clearance.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  3. 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 taking clearance from an SEZ/FTWZ/EOU does not require fresh PIMS registration unless processing has occurred and the 8-digit HS code of the processed item falls under a PIMS-covered tariff line.
    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 miscalculating the registration window: the application must be filed within the band of 75 days to 5 days before the expected arrival date, and a Registration Number obtained outside this window — or one that has already expired — is not accepted at the bill of entry, resulting in consignment detention and demurrage. Importers with rolling purchase programmes should calendar each shipment's registration window separately, as a single registration covers only the permitted quantity within its 75-day validity and cannot be extended retroactively.

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Frequently asked
Does HSN 4823 70 30 require BIS certification?
No, moulded paper pulp and paper mache articles are not within the BIS Quality Control Order regime. Import is governed by the Directorate General of Foreign Trade's Paper Import Monitoring System under DGFT Notification 11/2015-2020, with the tariff line 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 may be filed against the same number within the validity period, provided the total does not exceed the permitted quantity registered.
Does a DTA unit clearing paper mache goods from an SEZ or EOU need to register under PIMS?
Only if processing has taken place within the SEZ or EOU and the resultant item's 8-digit HS code falls under a PIMS-covered tariff line; if no processing has occurred and the HS code remains unchanged, PIMS registration is not required at the DTA clearance stage per DGFT Policy Circular 41/2015-2020.
Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.
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