Skip to main content
Access IndiaPLATFORM
HomeHSNChapter 48HSN 4823 90 30

Plain or embossed seals made of paper laminated paper or paper gaskets

Plain or embossed paper seals and paper gaskets

PIMS CLEARANCE

HSN 4823 90 30 (Plain or embossed seals made of paper, laminated paper or paper gaskets) is subject to compulsory registration under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT) under ITC (HS) Chapter 48 policy, effective 1 October 2022. The import policy is Free subject to PIMS registration, requiring advance submission of importer information and payment of a ₹500 registration fee to obtain an automatic Registration Number before the bill of entry is filed.

What this is
HSN code
4823 90 30
Chapter
48 · Paper and paperboard; articles of paper pulp
Primary regulator
PIMS · ITC (HS) Chapter 48 compulsory registration policy, DGFT Notification 11/2015-2020
Customs documentation
  • PIMS Registration Number from DGFT
  • Bill of Entry with registration 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. 1
    Register under the Paper Import Monitoring System at https://imports.gov.in not earlier than 75 days and not later than 5 days before the expected date of arrival. Pay the ₹500 registration fee 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 window.
    DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) Chapter 48 policy condition
  2. 2
    Enter the PIMS Registration Number and its expiry date in the bill of entry at the time of filing. Failure to quote a valid, current Registration Number prevents customs clearance and results in consignment detention pending regularisation.
    DGFT Notification 11/2015-2020 dated 25-05-2022
  3. 3
    If importing as an SEZ, FTWZ, or EOU unit, obtain PIMS registration at the point of import into the zone. A DTA unit clearing goods from an SEZ/FTWZ/EOU without processing need not re-register under PIMS; however, if the HS code at the 8-digit level changes due to processing, the DTA importer must independently register if the processed item falls under a PIMS-covered tariff line.
    DGFT Policy Circular 41/2015-2020 dated 05-07-2022 · DGFT Policy Circular 45/2015-2020 dated 23-01-2023
A word of counsel

The most common error on this tariff line is applying for PIMS registration too late — the 5-day pre-arrival deadline is absolute, and a Registration Number applied for after that threshold will not be issued in time for the bill of entry, triggering detention and accumulating demurrage and ground rent. The 75-day validity window is fixed; if vessel departure is delayed beyond the window, a fresh registration and a new ₹500 fee are required before the revised arrival date.

Need a regulatory steer on this product?
Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.
Speak to an Expert
Frequently asked
Does HSN 4823 90 30 require BIS certification?
No, no BIS Quality Control Order covers plain or embossed paper seals or paper gaskets. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under the ITC (HS) Chapter 48 compulsory registration policy, with effect from 1 October 2022.
How long is the PIMS Registration Number valid, and can it cover multiple shipments?
The automatic Registration Number is valid for 75 days from the date of grant, and multiple bills of entry are permitted under the same registration within that validity period, provided the imported quantity does not exceed the permitted quantity declared at registration.
Does a DTA unit need to re-register under PIMS when clearing unprocessed paper from an SEZ or EOU?
No, re-registration is not required where the item has already been registered under PIMS at the time of entry into the SEZ/FTWZ/EOU and no processing has occurred; however, if processing results in a change of 8-digit HS code to another PIMS-covered tariff line, independent DTA registration is mandatory per DGFT Policy Circular 41/2015-2020.
Last verified against gazette notifications: 2026-05-16. Source: PIMS / DGFT / Indian Customs CUSDATA.
Related