Glass or sand coated paper
Glass or sand coated abrasive paper, paper or paperboard base
HSN 6805 20 30 (glass or sand 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. Abrasive products on a textile base, or coated abrasives intended for industrial tooling applications, may fall under sibling tariff lines within Chapter 68 that carry distinct compliance considerations.
The absence of compliance at this tariff line does not extend across all coated abrasives: products on a textile or combined base are classified separately within Chapter 68 and may carry different treatment on examination. Customs re-classification — triggered by a mismatch between the declared base material and the physical product — exposes the importer to detention pending resolution and retrospective duty recovery. Confirm the base material (paper or paperboard only, with no textile component) against the physical goods specification before filing the bill of entry.