Pre-punched cards

Pre-punched paper cards under Paper Import Monitoring System

PIMS CLEARANCE

HSN 4823 90 21 (Pre-punched cards) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 11/2015-2020 dated 25-05-2022, inserting a mandatory PIMS policy condition across 201 tariff lines in Chapter 48 of the ITC (HS) 2022. Import policy remains Free but is conditional on obtaining a PIMS Registration Number before the expected date of arrival, with the Registration Number and its expiry date entered on the bill of entry for customs clearance.

What this is

HSN code

4823 90 21

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 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
Apply for a PIMS Registration Number at https://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; the automatic Registration Number 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 PIMS policy condition
2
Enter the PIMS Registration Number and its expiry date on every bill of entry at the time of filing. Customs clearance cannot proceed without this entry; consignments presented without a valid Registration Number are liable to detention at the port of import.
DGFT Notification 11/2015-2020 dated 25-05-2022
3
If the consignment enters or exits an SEZ, FTWZ, or EOU, confirm whether processing with a change in 8-digit HS code has occurred. PIMS registration is required at the point of import into the SEZ/FTWZ/EOU; a second DTA-clearance registration is required only if processing has changed the HS code at the 8-digit level 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 misreading the 75-day application window as a 75-day validity extension. The Registration Number becomes valid from the date of issuance and expires 75 days thereafter — not 75 days from the vessel's arrival date. An importer who applies on the 76th day before arrival, or whose registration expires before the bill of entry is filed, faces customs detention and must re-register, forfeiting the original ₹500 fee while the consignment accrues demurrage and ground rent.

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Frequently asked

Does HSN 4823 90 21 require BIS certification?

No, pre-punched paper cards are not covered by any BIS Quality Control Order. Import is governed by compulsory registration under the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with the import policy remaining Free subject to that registration condition.

Can the same PIMS Registration Number cover multiple shipments or bills of entry?

Yes. Multiple bills of entry are permitted under the same Registration Number within its 75-day validity period, provided the aggregate imported quantity does not exceed the quantity registered. The Registration Number and expiry date must be quoted on each bill of entry.

Does an EOU or SEZ unit need a separate PIMS registration when clearing goods into the Domestic Tariff Area?

Only if processing in the SEZ, FTWZ, or EOU has resulted in a change of HS code at the 8-digit level to a PIMS-covered tariff line; if no such processing has occurred, the original PIMS registration obtained at the time of import into the SEZ/FTWZ/EOU suffices, per DGFT Policy Circular 41/2015-2020.

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