Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations
Plastic-impregnated paper or paperboard laminate sheets
HSN 4823 90 18 (plastic-impregnated and compressed paper/paperboard sheets) 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, with the import policy revised from Free to Free-subject-to-PIMS-registration. Importers must obtain an automatic PIMS Registration Number by submitting advance information and paying a registration fee of ₹500 at https://imports.gov.in, with the number entered on the bill of entry before customs clearance.
- PIMS Registration Number from DGFT
- Bill of Entry declaration to CBIC
- Policy condition compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Apply for PIMS registration at https://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 that validity period.DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
- 2Enter the PIMS Registration Number and its expiry date on the bill of entry before filing. Customs will not grant out-of-charge where the Registration Number is absent, expired, or covers a quantity less than the consignment quantity.DGFT Notification 11/2015-2020 dated 25-05-2022
- 3If importing into an SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of entry into the zone. A DTA unit clearing unprocessed paper from an SEZ/FTWZ/EOU need not re-register under PIMS; however, if processing has occurred with a change in the 8-digit HS code to a PIMS-covered tariff line, the DTA importer must obtain a fresh PIMS registration.DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-20 dated 23-01-2023
The most common error on this tariff line is applying for PIMS registration too close to — or after — the vessel's arrival date. The application window closes on the 5th day before the expected arrival date; registration submitted after that threshold is invalid, and the consignment will be detained at port pending a fresh application cycle, accruing demurrage and ground rent until a valid Registration Number is entered on the bill of entry. The 75-day validity clock and the permitted-quantity ceiling on a single Registration Number must both be tracked when consolidating multiple shipments under one registration.