Other

Other articles of paper, paperboard and cellulose fibres

PIMS CLEARANCE

HSN 4823 90 90 falls under the Paper Import Monitoring System (PIMS) administered by the Directorate General of Foreign Trade (DGFT), which requires advance online registration under DGFT Notification 11/2015-2020 dated 25-05-2022 before the consignment arrives at an Indian port. Import policy is Free subject to compulsory PIMS registration, and the automatically issued Registration Number — valid for 75 days — must be entered on the bill of entry for customs clearance.

What this is

HSN code

4823 90 90

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 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
Register on the PIMS portal at https://imports.gov.in not earlier than 75 days and not later than 5 days before the expected date of arrival of the consignment, and pay the registration fee of ₹500. The system issues an automatic Registration Number valid for 75 days; multiple bills of entry for the permitted quantity may be filed against a single registration within that validity period.
DGFT Notification 11/2015-2020 dated 25-05-2022 · ITC (HS) 2022 Chapter 48 policy condition
2
Enter the PIMS Registration Number and its expiry date on every bill of entry at the time of filing. Omission of the Registration Number or filing after expiry prevents customs out-of-charge and renders the consignment liable to detention and demurrage.
DGFT Notification 11/2015-2020 dated 25-05-2022 · DGFT Policy Circular 41/2015-2020 dated 05-07-2022
3
If importing into a SEZ, FTWZ, or as an EOU, obtain PIMS registration at the point of import. A subsequent DTA clearance of unprocessed goods from that SEZ/FTWZ/EOU does not require fresh PIMS registration; however, if processing in the SEZ/FTWZ/EOU results in a change of HS code at the 8-digit level to another PIMS-covered tariff line, the DTA importer must register separately under PIMS.
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 registering on the PIMS portal too close to the vessel arrival date or after it. The registration window closes 5 days before the expected date of arrival — not the date of filing — and a consignment that arrives before registration is complete is treated as non-compliant from the moment of arrival, attracting port detention and accumulating demurrage and ground rent until a valid Registration Number is produced. Begin the PIMS registration process well within the 75-day opening window, and confirm the expiry date on the Registration Number covers all anticipated bills of entry under that consignment.

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Frequently asked

Does HSN 4823 90 90 require BIS certification?

No, this tariff line carries no BIS Quality Control Order; no BIS scheme applies to residual paper and paperboard articles. Import is governed by the Paper Import Monitoring System administered by the Directorate General of Foreign Trade under DGFT Notification 11/2015-2020, with import policy classified as Free subject to compulsory PIMS registration.

How long is the PIMS Registration Number valid, and can multiple bills of entry use the same number?

The automatic Registration Number is valid for 75 days from grant. Multiple bills of entry for the permitted quantity may be filed against a single registration within that validity period, per DGFT Notification 11/2015-2020 dated 25-05-2022.

Does an EOU or SEZ unit need to register under PIMS when importing paper articles for processing?

Yes — PIMS registration is required at the point of import by an EOU, SEZ unit, or FTWZ; a DTA clearance of the same unprocessed goods from that unit does not require a second registration, but if the HS code at 8-digit level changes due to processing, 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.