CHAPTER 47 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
4701 00 00 MECHANICAL WOOD PULP

kg.

 Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4702 00 00 CHEMICAL WOOD PULP, DISSOLVING GRADES kg. Free 5% - BCD: 2.5%
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4703

CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES

            
  - Unbleached :            
4703 11 00      -- Coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4703 19 00      -- Non-coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
  - Semi-bleached or bleached :            
4703 21 00      -- Coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4703 29 00      -- Non-coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4704

CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES

            
  - Unbleached :            
4704 11 00      -- Coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4704 19 00      -- Non-coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
  - Semi-bleached or bleached :            
4704 21 00      -- Coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4704 29 00      -- Non-coniferous kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4705 00 00

WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES

kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4706

ULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL

           
4706 10 00 - Cotton linters pulp kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4706 20 00 - Pulps of fibres derived from recovered  (waste and scrap) paper or paperboard kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4706 30 00 - Other, of bamboo kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
  - Other :            
4706 91 00      -- Mechanical kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4706 92 00      -- Chemical kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4706 93 00

     -- Obtained by a combination of mechanical  and chemical processes

 kg. Free 5% - BCD: Nil1,2 /2.5%1
IGST: 12%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Korea: Nil
4707

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

            
4707 10 00

- Unbleached kraft paper or paperboard or corrugated paper or paperboard

 kg. Free 10% - BCD: 2.5%1
IGST: 5%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4707 20 00

- Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass

 kg. Free 10% - BCD: 2.5%1
IGST: 5%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4707 30 00

- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)

 kg. Free 10% - BCD: 2.5%1
IGST: 5%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4707 90 00 - Other, including unsorted waste and scrap kg. Free 10% - BCD: 2.5%1
IGST: 5%		 Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If,-
(a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and
(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper.
Explanation.- For the purpose of this condition, "newspaper" means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). (Vide:- Notification No.50/2017-Condition No- 29)