Paper for cigarette filter tips

Paper for cigarette filter tips, cut to size or shape

PIMS CLEARANCE

HSN 4823 90 14 (Paper for cigarette filter tips) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under Chapter 48 of the ITC (HS) 2022. Import policy is classified as Free subject to PIMS registration, with importers required to obtain an automatic Registration Number by submitting advance information at imports.gov.in before the consignment arrives.

What this is

HSN code

4823 90 14

Chapter

48 · Paper and paperboard; articles of paper pulp

Primary regulator

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

Customs documentation

PIMS Registration Number from DGFT
Bill of Entry declaration to CBIC
Registration expiry date endorsement

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
Apply for a PIMS Registration Number at imports.gov.in no earlier than the 75th day and no later than the 5th day before the expected date of arrival. Pay the registration fee of ₹500. The automatic Registration Number is valid for 75 days, during which multiple Bills of Entry for the permitted quantity may be filed under the same registration.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 PIMS policy condition
2
Enter the PIMS Registration Number and its expiry date in the Bill of Entry before filing. Customs clearance (out-of-charge) will not proceed without a valid Registration Number; a lapsed or absent number renders the consignment liable to 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 those zones. A DTA unit taking delivery from an SEZ/FTWZ/EOU requires fresh PIMS registration only if processing in the zone has changed the 8-digit HS code to another 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 misjudging the registration window: applications submitted earlier than 75 days before expected arrival are not accepted by the portal, and applications submitted fewer than 5 days before arrival will not generate a Registration Number in time for customs clearance, exposing the importer to port detention, demurrage, and ground rent. Build the PIMS application date into the purchase-order timeline, not the shipping instruction.

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Frequently asked

Does HSN 4823 90 14 require BIS certification?

No. No BIS Quality Control Order covers paper for cigarette filter tips. Import is governed by the compulsory registration requirement under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under Chapter 48 of the ITC (HS) 2022.

How long is a PIMS Registration Number valid, and can it cover more than one shipment?

The automatic Registration Number is valid for 75 days from grant. Multiple Bills of Entry are permitted under the same registration within the validity period, provided the cumulative quantity does not exceed the permitted quantity registered.

Does a DTA unit need a fresh PIMS registration when clearing paper from an SEZ or EOU?

Only if processing in the SEZ, FTWZ, or EOU has changed the 8-digit HS code to another tariff line covered under PIMS; where no such processing has occurred and the item was already registered at zone entry, a fresh DTA registration is not required per DGFT Policy Circular 41/2015-2020.

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