Flint coated paper
Flint coated abrasive paper, on paper or paperboard base
HSN 6805 20 20 (Flint coated paper) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other abrasive products under Chapter 68 — particularly those on a textile base or cut to specific industrial shapes — may be classified under sibling tariff lines that carry distinct compliance.
The key importer risk here is misclassification: abrasive products on a combined paper-and-textile base, or those incorporating synthetic abrasive grain at specifications that attract a separate IS standard, sit under different tariff lines within Heading 6805. Customs re-classification on examination triggers retrospective compliance obligations, including detention pending resolution. Confirm the base material composition and abrasive grain type — natural flint versus synthetic aluminium oxide or silicon carbide — against the customs tariff before filing the bill of entry.