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HomeHSNChapter 48HSN 4823 90 19

Decorative laminates

Decorative laminates under Paper Import Monitoring System

PIMS CLEARANCE

HSN 4823 90 19 (Decorative laminates) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under ITC (HS) policy Chapter 48, effective from 1 October 2022. Importers must obtain an automatic PIMS Registration Number by paying a registration fee of ₹500 and enter the Registration Number and its expiry date on the bill of entry to obtain customs clearance.

What this is
HSN code
4823 90 19
Chapter
48 · Paper and paperboard; articles of paper pulp
Primary regulator
PIMS · ITC (HS) 2022 Chapter 48 compulsory registration policy, DGFT Notification 11/2015-2020 dated 25-05-2022
Customs documentation
  • PIMS Registration Number from DGFT
  • Registration expiry declaration on Bill of Entry
  • ITC (HS) policy compliance 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
    Apply for a PIMS Registration Number 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; the automatic Registration Number 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
  2. 2
    Enter the PIMS Registration Number and its expiry date on the bill of entry at the time of filing. Customs clearance — out-of-charge — will not proceed unless both fields are populated and the registration is current.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  3. 3
    If importing into or clearing from a Special Economic Zone, Free Trade and Warehousing Zone, or Export Oriented Unit, confirm the PIMS registration point and any processing-related reclassification. PIMS registration is required at the point of import by an SEZ/FTWZ unit or EOU; DTA clearance from an SEZ/FTWZ/EOU requires fresh PIMS registration only where processing has resulted in an 8-digit HS code change to a PIMS-covered tariff line.
    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 applying for PIMS registration too close to the vessel's arrival date. The registration window closes on the 5th day before expected arrival, and a consignment reaching port without a current, bill-of-entry-linked Registration Number faces detention and demurrage until the importer obtains a fresh registration — which cannot be backdated. The 75-day validity also catches importers who apply early and then reschedule shipment beyond the expiry window, voiding the original registration and requiring a repeat application and fee.

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Frequently asked
Does HSN 4823 90 19 require BIS certification?
No, decorative laminates under this tariff line are not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under ITC (HS) 2022 Chapter 48 policy.
How long is a PIMS Registration Number valid, and can it cover multiple shipments?
The 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 imported quantity does not exceed the permitted quantity registered.
Is PIMS registration required for an SEZ unit importing decorative laminates for further processing?
Yes. Per DGFT Policy Circular 41/2015-2020, PIMS registration is required at the point of import by an SEZ, FTWZ, or EOU unit; however, a DTA buyer clearing unprocessed goods already registered under PIMS from those zones does not need a separate registration unless the goods have undergone processing that changes the 8-digit HS code to another PIMS-covered tariff line.
Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.
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