Packing and wrapping paper

Packing and wrapping paper under PIMS registration

PIMS CLEARANCE

HSN 4823 90 13 (Packing and wrapping paper) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative for all bills of entry filed on or after 1 October 2022. Import policy is Free subject to PIMS registration, requiring advance submission of importer information at imports.gov.in and payment of a registration fee of ₹500 to obtain an automatic Registration Number valid for 75 days.

What this is

HSN code

4823 90 13

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
Registration expiry date on Bill of Entry
ITC (HS) policy compliance declaration

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 not earlier than the 75th day and not 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 is valid for 75 days and permits multiple bills of entry for the permitted quantity within the validity period.
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 to enable customs clearance. Absence of the Registration Number or an expired registration number will prevent customs out-of-charge.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If importing as a unit in an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of import into the zone. A DTA clearance from SEZ/FTWZ/EOU without processing does not require fresh PIMS registration; however, if processing in the zone results in a change of HS code at the 8-digit level to a PIMS-covered tariff line, the DTA importer must register under PIMS.
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 applying for PIMS registration too late. The window closes on the 5th day before the expected date of arrival — a vessel that departs without a valid registration in hand exposes the importer to detention and demurrage while awaiting registration, because no retrospective or post-arrival registration is provided for under PIMS. Track the consignment's ETA rigorously and apply no later than day 5 to preserve the clearance timeline.

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Frequently asked

Does HSN 4823 90 13 require BIS certification?

No. Packing and wrapping paper under this tariff line is not subject to any BIS Quality Control Order. The governing requirement is 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.

How long is the PIMS Registration Number valid, and can one registration cover multiple shipments?

The automatic Registration Number is valid for 75 days from the date of grant. Multiple bills of entry are permitted under the same registration number within the validity period, provided the aggregate quantity does not exceed the permitted quantity registered.

Is PIMS registration required for an EOU importing packing paper for use in manufacturing, and again when the finished goods clear to the DTA?

PIMS registration is required at the time of import by the EOU into the zone. A subsequent DTA clearance does not require a fresh registration if no processing has taken place; if processing has changed the HS code at the 8-digit level to another PIMS-covered line, the DTA importer must obtain separate PIMS registration per DGFT Policy Circular 41/2015-2020.

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