Cellulose in sole board or sheet

Cellulose sole board or sheet, paper articles

PIMS CLEARANCE

HSN 4823 90 12 (Cellulose in sole board or sheet) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under ITC (HS) 2022, Chapter 48 policy condition. Importers must obtain an automatic PIMS Registration Number by submitting advance information at imports.gov.in and paying a registration fee of ₹500 before the consignment arrives.

What this is

HSN code

4823 90 12

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

PIMS · ITC (HS) 2022 compulsory registration, Chapter 48 policy condition

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry declaration to CBIC
ITC (HS) policy compliance

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 on the PIMS portal at imports.gov.in no earlier than the 75th day and no later than the 5th day before the expected date of arrival of the consignment. Pay the registration fee of ₹500 to obtain the automatic Registration Number, which remains valid for 75 days and permits multiple bills of entry for the permitted quantity within that window.
DGFT Notification 11/2015-2020 dated 25-05-2022
2
Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Customs clearance (out-of-charge) will not be granted unless both fields are correctly populated and the Registration Number is current.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
For imports into an SEZ, FTWZ, or EOU, obtain PIMS registration at the point of entry into the zone. A DTA unit clearing the goods from an SEZ/FTWZ/EOU to DTA requires fresh PIMS registration only if processing has taken place with a change in the 8-digit HS code to another PIMS-covered tariff line; unprocessed goods already registered at zone entry are exempt from a second registration.
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 frequent error on this tariff line is filing the bill of entry without a live PIMS Registration Number — either because the importer applied too early (before the 75-day window) and the number expired before vessel arrival, or too late (inside the 5-day cut-off), rendering the registration invalid at the time of filing. Both errors result in customs detention and accumulating demurrage; the 75-day validity window must be mapped against the bill of lading date and the realistic port-arrival schedule, not the purchase-order date.

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 90 12 require BIS certification?

No, no BIS Quality Control Order covers cellulose sole board or sheet. Import is governed by compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under the ITC (HS) 2022 Chapter 48 policy condition, effective from 1 October 2022.

How long does a PIMS Registration Number remain valid, and can it cover multiple bills of entry?

The automatic Registration Number is valid for 75 days from the date of grant, and multiple bills of entry for the permitted quantity are allowed under the same registration number within that validity period.

Does an EOU importing cellulose sole board under PIMS need to register again when clearing to the DTA?

No fresh PIMS registration is required for DTA clearance if the goods are unprocessed and were already registered at EOU entry; however, if processing has occurred with an 8-digit HS code change to another PIMS-covered line, the DTA importer must register separately under PIMS per DGFT Policy Circular 41/2015-2020.

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