CHAPTER 48 (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)
4801

- NEWSPRINT, IN ROLLS OR SHEETS

           
4801 00 - Newsprint, in rolls or sheets :            
4801 00 10      --- Glazed kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4801 00 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802

UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD

           
4802 10 - Hand-made paper and paperboard :            
4802 10 10      --- Paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) kg. - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 10 20      --- Paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) kg. - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
 

- Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard :

           
4802 20 10      --- Photographic base paper, uncoated kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 20 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL

ADD:
N/N 77/2021  upto 26.12.2026
Singapore: Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 40 00 - Wall paper base kg.   10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :

           
4802 54      -- Weighing less than 40 g/m2 :            
4802 54 10           --- India Paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 54 20           --- Litho and offset paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 54 30           --- Duplicating paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 54 40           --- Airmail paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 54 50           --- Tissue paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 54 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 55      -- Weighing 40 g/m2 or more but not more than 150 g/m2 , in rolls:            
4802 55 10           --- Litho and offset paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 55 20           --- Drawing paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 55 30           --- Duplicating paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 55 40           --- Account book paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 55 50           --- Bank, bond and cheque paper kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 55 60           --- Currency note paper kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 55 70

          --- Paper for security printing, currency paper, stamp paper

kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 55 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56

     -- Weighing 40 g/m2 or more but not more than 150 g/m2 , in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

           
4802 56 10           --- Litho and offset paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56 20           --- Drawing paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56 30           --- Duplicating paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56 40           --- Account book paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56 50           --- Bank, bond and cheque paper kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56 60           --- Currency note paper kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56 70

          --- Paper for security printing, currency paper, stamp paper

kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 56 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57

     -- Other, weighing 40 g/m2 or more but not more than 150 g/m2 :

           
4802 57 10           --- Litho and offset paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57 20           --- Drawing paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57 30           --- Duplicating paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57 40           --- Account book paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57 50           --- Bank, bond and cheque paper kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57 60           --- Currency note paper kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57 70

          --- Paper for security printing, currency paper,stamp paper

kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 57 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 58      -- Weighing more than 150 g/m2 :            
4802 58 10           --- Litho and offset paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 58 20           --- Drawing paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 58 30           --- Duplicating paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 58 40           --- Bank, bond and cheque paper kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 58 50

          --- Paper for security printing, currency paper, stamp paper

kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 58 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :

           
4802 61      -- In rolls :            
4802 61 10           --- Drawing paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 61 20           --- Poster paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 61 30           --- Printing paper dyed or marbled in mass kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 61 40           --- Account book paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 61 50           --- Automatic data processing machine paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%

Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 61 60

          --- Paper for security printing, currency paper,  stamp paper

kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 61 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 62

     -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

           
4802 62 10           --- Drawing paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 62 20           --- Poster paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 62 30           --- Printing paper dyed or marbled in mass kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 62 40           --- Account book paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 62 50           --- Automatic data processing machine paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 62 60

          --- Paper for security printing, currency paper, stamp paper

kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 62 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 69      -- Other :            
4802 69 10           --- Drawing paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 69 20           --- Poster paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 69 30           --- Printing paper dyed or marbled in mass kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 69 40           --- Account book paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 69 50           --- Automatic data processing machine paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4802 69 60

          --- Paper for security printing, currency paper,stamp paper

kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4802 69 90           --- Other kg. Restricted 10% - BCD: Nil
IGST:
12%/NIL
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4803

- TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS

           
4803 00

- Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets :

           
4803 00 10      --- In commercial sizerolls of a width 36 cm and above kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: 7%
Chile: 80%
Australia: 5.7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4803 00 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: 7%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4804

UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803

           
  - Kraftliner :            
4804 11 00      -- Unbleached kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4804 19 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Sack kraft paper :            
4804 21 00      -- Unbleached kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4804 29 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Other kraft paper and paperboard weighing 150 g/m2 or less:

           
4804 31 00      -- Unbleached kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4804 39 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
 

- Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2:

           
4804 41 00      -- Unbleached kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4804 42 00

     -- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4804 49 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Other kraft paper and paperboard weighing 225 g/m2 or more :

           
4804 51 00      -- Unbleached kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4804 52 00

     -- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4804 59 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805

OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER

           
  - Fluting paper :            
4805 11 00      -- Semi-chemical fluting paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805 12 00      -- Straw fluting paper  kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805 19 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Testliner (recycled liner board) :            
4805 24 00      -- Weighing 150 g/m2 or less kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805 25 00      -- Weighing more than 150 g/m2 kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4805 30 00 - Sulphite wrapping paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805 40 00 - Filter paper and paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805 50 00 - Felt paper and paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
4805 91 00      -- Weighing 150 g/m2 or less kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
ADD:
N/N 77/2021  upto 26.12.2026
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805 92 00      -- Weighing more than 150 g/m2 but less than 225 g/m2 kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4805 93 00      -- Weighing 225 g/m2 or more kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4806

VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS

           
4806 10 00 - Vegetable parchment kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4806 20 00 - Greaseproof papers kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4806 30 00 - Tracing papers kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4806 40

- Glassine and other glazed transparent or translucent papers :

           
4806 40 10      --- Glassine papers kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4806 40 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4807

COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS

           
4807 00

- Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets :

           
4807 00 10

     --- Straw paper and other straw board, whether or not covered with paper other than straw paper

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4807 00 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4808

PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803

           
4808 10 00

- Corrugated paper and paperboard, whetheror not perforated

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4808 40 - Kraft paper, creped or crinkled, whether or not embossed or Perforated:            
4808 40 10

     --- Sack kraft paper, creped or crinkled, whether or  not embossed or perforated

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4808 40 90      --- Other kraft paper, creped or crinkled, whether or  not embossed or perforated kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4808 90 00 - Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
UAE: Nil
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
4809

CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS

           
4809 20 00 - Self-copy paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4809 90 00 - Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: 7%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4810

PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE

           
 

- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres :

           
4810 13      -- In rolls :            
4810 13 10           --- Imitation art paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4810 13 20           --- Art paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4810 13 30           --- Chrome paper or paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4810 13 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4810 14

     -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

           
4810 14 10           --- Imitation art paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 14 20           --- Art paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 14 30           --- Chrome paper or paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 14 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 19      -- Other :            
4810 19 10           --- Imitation art paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
4810 19 20           --- Art paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
4810 19 30           --- Chrome paper or paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
4810 19 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
 

- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :

           
4810 22 00      -- Light-weight coated paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 29 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
 

- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes :

           
4810 31 00

     -- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 32 00

     -- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 39      -- Other :            
4810 39 10           --- Insulating paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 39 20           --- Electric insulating press board kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 39 30           --- Insulation boards (homogenous) kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 39 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other paper and paperboard :            
4810 92 00      -- Multi-ply kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
Singapore: Nil
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4810 99 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS)  10% - BCD: 5%1
IGST:
12%
UAE: 7%
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 2.5%
4811

PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING 4803, 4809 OR 4810

           
4811 10 00

- Tarred, bituminised or asphalted paper and paperboard 

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
  - Gummed or adhesive paper and paperboard :            
4811 41 00      -- Self-adhesive kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: 4%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4811 49 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
 

- Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives) :

           
4811 51      -- Bleached weighing more than 150 g/m2:            
4811 51 10           --- Aseptic packaging paper  kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 51 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 59      -- Other:            
4811 59 10           --- Aseptic packaging paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4811 59 90           --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4811 60 00

- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4811 90

- Other paper, paperboard, cellulose wadding and webs of cellulose fibres :

           
 

     --- Handmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chromo board  ; raw base paper for sensitising, coated; Surface marbled paper  ; leather board and imitation leather board; and matrix board :

           
4811 90 11

          ---- Handmade paper and paperboard, rules,lined or squared but not otherwise printed

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 12           ---- Chromo and art paper, coated kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 13           ---- Building board of paper or pulp, impregnated kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 14           ---- Chromo board  kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 15           ---- Raw base paper for sensitising, coated kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 16           ---- Surface marbled paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 17           ---- Leather board and imitation leather board kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 18           ---- Matrix board kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
4811 90 91           ---- Grape guard paper  kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 93           ---- Thermal paper for fax machines kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 94           ---- Thermal paper in jumbo rolls (size 1 mt and above in width and 5,000 mt and above in length) kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil

Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 95           ---- Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length) kg. Free  10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 96           ----  Thermal paper in rolls of size less than 1 m in width kg. Free  10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4811 90 99           ---- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4812 00 00

FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4813

CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES

           
4813 10 00 - In the form of booklets or tubes kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4813 20 00 - In rolls of a width not exceeding 5 cm kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4813 90 - Other :            
4813 90 10      --- Cigarette paper in bulk, or in sheets kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4813 90 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4814

WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER

           
4814 20 00

- Wallpaper and similar wall coverings,  consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4814 90 00 - Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4815 00 00 OMITTED            
4816

CARBON-PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES

           
4816 20 - Self-copy paper :            
4816 20 10      --- Duplicating paper, cut to size kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4816 20 20      --- Paper for fax machine kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4816 20 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4816 90 - Other :            
4816 90 10

     --- Other copying or transfer papers (excluding printed transfer) cut to size whether or not put up in boxes

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4816 90 20

     --- Calculating machine paper in rolls and strips not exceeding 15 cm in width

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4816 90 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4817

ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND C OR RE S P ON D ENC E CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY

           
4817 10 00 - Envelopes kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%/NIL
Malaysia: 5%
SAFTA: 5%
4817 20 00

- Letter cards, plain postcards and  correspondence cards

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%/NIL
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4817 30

- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery:

           
4817 30 10      --- Writing blocks kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Malaysia: 5%
SAFTA: 5%
4817 30 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%
Malaysia: 5%
SAFTA: 5%
4818

TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES

           
4818 10 00 - Toilet paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4818 20 00 - Handkerchiefs, cleansing or facial tissues and  towels kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4818 30 00 - Tablecloths and serviettes kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4818 50 00 - Articles of apparel and clothing accessories kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4818 90 00 - Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4819

CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE

           
4819 10

- Cartons, boxes and cases, of corrugated paper or paperboard :

           
4819 10 10      --- Boxes kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4819 10 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4819 20

- Folding cartons, boxes and cases, of non-corrugated paper and paperboard :

           
4819 20 10      --- Cartons, boxes, cases, intended for the  packing of match sticks kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Mauritius: 5.70%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4819 20 20      --- Boxes kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Mauritius: 5.70%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4819 20 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Mauritius: 5.70%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4819 30 00 - Sacks and bags, having a base of a width of  40 cm or more kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4819 40 00 - Other sacks and bags, including cones kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4819 50 - Other packing containers, including record sleeves :            
4819 50 10      --- Made of corrugated paper or paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4819 50 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4819 60 00

- Box files, letter trays, storage boxes and  similar articles, of a kind used in offices, shops or the like

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Mauritius: 5.70%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4820

REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPTBOOKS, LETTERPADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD

           
4820 10

- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles :

           
4820 10 10      --- Registers, account books kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4820 10 20      --- Letter pads kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4820 10 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4820 20 00 - Exercise books kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4820 30 00

- Binders (other than book covers), folders  and file covers

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4820 40 00 - Manifold business forms and interleaved carbon sets kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4820 50 00 - Albums for samples or for collections kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4820 90 - Other :            
4820 90 10      --- Blotting papers cut to size kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
Singapore: Nil
Mauritius: 7%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4820 90 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 12%/18%
Singapore: Nil
Mauritius: 7%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4821

PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED

           
4821 10 - Printed :            
4821 10 10      --- Paper tags kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
SAFTA: 5%
4821 10 20      --- Labels kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
SAFTA: 5%
4821 10 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
SAFTA: 5%
4821 90 - Other :            
4821 90 10      --- Labels kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
SAFTA: 5%
4821 90 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
SAFTA: 5%
4822

BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED)

           
4822 10 00 - Of a kind used for winding textile yarn kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Chile: 80%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4822 90 - Other :            
4822 90 10      --- Paper tubes kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Chile: 80%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4822 90 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 18%
Chile: 80%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823

OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPERPULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS

           
4823 20 00 - Filter paper and paperboard kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4823 40 00 - Rolls, sheets and dials, printed for self- recording apparatus kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
  - Trays. dishes, plates, cups and the like, of paper or paperboard:            
4823 61 00      -- Of bamboo kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Malaysia: 5%
SAFTA: 5%
4823 69 00      -- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Malaysia: 5%
SAFTA: 5%
4823 70 - Moulded or pressed article of paper pulp :            
4823 70 10      --- Paper pulp moulded trays kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4823 70 20      --- Wood pulp board kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4823 70 30      --- Articles made of paper mache other than  artware and moulded or pressed goods of wood pulp kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4823 70 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
4823 90 - Other :            
 

     --- Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paper-board, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates :

           
4823 90 11           ---- Braille paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 12           ---- Cellulose in sole board or sheet kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 13           ---- Packing and wrapping paper kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 14           ---- Paper for cigarette filter tips kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 15           ---- Paper cone for loud speaker kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 16

          ---- Patterns made of papers for leather  footwear, leather garments and goods

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 17

          ---- Patterns made of paper for articles of apparel and clothing accessories

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 18

          ---- Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 19           ---- Decorative laminates kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

     --- Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like :

           
4823 90 21           ---- Pre-punched cards kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 22

          ---- Monotype and newstape paper in strips  with perforated edges, not exceeding 15cm in width

kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 23           ---- Typewriting paper cut to size kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 30      --- Plain or embossed seals made of paper,  laminated paper or paper gaskets kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 10% - BCD: Nil1,3 /5%2
IGST: 5%/12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4823 90 90      --- Other kg. Free subject to compulsory registration under Paper Import Monitoring System (PIMS) 20% - BCD: 10%
IGST:
5%/12%/18%
Singapore: Nil
UAE: Nil
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 the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI). (Vide:- Notification No.50/2017-Condition No- 31)

3. If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods.  (Vide:- Notification No.50/2017-Condition No- 108)