Typewriting paper cut to size

Typewriting paper cut to size, paper articles

PIMS CLEARANCE

HSN 4823 90 23 (Typewriting paper cut to size) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), operative from 1 October 2022 under DGFT Notification 11/2015-2020 dated 25-05-2022. Import policy is Free subject to PIMS registration, and the importer must obtain an automatic Registration Number and enter it on the bill of entry before customs clearance.

What this is

HSN code

4823 90 23

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
Bill of Entry with PIMS expiry date
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 online portal at https://imports.gov.in not earlier than 75 days and not later than 5 days before the expected date of arrival. Pay the registration fee of ₹500 to obtain an automatic Registration Number valid for 75 days; multiple bills of entry are permitted under one Registration Number within the validity period for the permitted quantity.
DGFT Notification 11/2015-2020 dated 25-05-2022
2
Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Absence of a valid Registration Number or an expired number on the bill of entry will prevent customs out-of-charge clearance.
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 the zone. A DTA unit clearing unprocessed goods from an SEZ/FTWZ/EOU does not require fresh PIMS registration, but if the paper has been processed with a change in 8-digit HS code and the resultant code falls under PIMS, the DTA importer must register separately.
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 arrival date. The window closes 5 days before the expected date of arrival, and a consignment arriving with no valid Registration Number — or one that has expired mid-voyage — is held at customs until a fresh registration is obtained, incurring demurrage and ground rent. The 75-day validity clock starts from registration, not from arrival, so consignments delayed in transit can exhaust the validity period before out-of-charge.

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Frequently asked

Does HSN 4823 90 23 require BIS certification?

No, typewriting paper cut to size is not within the BIS Quality Control Order regime. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under the ITC (HS) 2022 policy for Chapter 48, with compulsory PIMS registration as the operative condition.

How long is a PIMS Registration Number valid, and can it 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 cumulative quantity does not exceed the registered quantity.

Does a DTA unit purchasing paper from an SEZ or EOU need to register under PIMS?

Not if the paper is cleared from the SEZ/FTWZ/EOU without processing; however, if processing has taken place and the resultant item's 8-digit HS code falls under any PIMS-covered tariff line, the DTA importer must obtain its own PIMS registration per DGFT Policy Circular 41/2015-2020.

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