1[CHAPTER 48

Paper And Paperboard; Articles of Paper Pulp, of Paper or of Paperboard.

Chapter Number

ITC(HS) Code

Description

Export Policy

Policy Condition

Notification No

Notification Date

48

48

Paper And Paperboard; Articles Of Paper Pulp, Of Paper Or Of Paperboard.

       

48

4801

Newsprint, in rolls or sheets.

       

48

480100

Newsprint, in rolls or sheets :

       

48

48010010

Glazed

Free

     

48

48010090

Other

Free

     

48

4802

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punchcards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.

       

48

480210

Hand-made paper and paperboard

       

48

48021010

Paper

Free

     

48

48021020

Paperboard

Free

     

48

480220

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

       

48

48022010

Photographic base paper, uncoated

Free

     

48

48022090

Other

Free

     

48

480254

Other paper and paperboard, not containing fibres obtained by a mechanical or chemimechanical process or of which not more than 10 percent by weight of the total fibre content consists of such fibres : -- Weighing less than 40 g/mē

       

48

48025410

India Paper

Free

     

48

48025420

Litho and offset paper

Free

     

48

48025430

Duplicating paper

Free

     

48

48025440

Airmail paper

Free

     

48

48025450

Tissue paper

Free

     

48

48025490

Other

Free

     

48

48025510

Litho and offset paper

Free

     

48

48025520

Drawing paper

Free

     

48

48025530

Duplicating paper

Free

     

48

48025540

Account book paper

Free

     

48

48025550

Bank, bond and cheque paper

Free

     

48

48025560

Currency note paper

Free

     

48

48025570

Paper for security printing, currency paper, stamp paper

Free

     

48

48025590

Other

Free

     

48

480256

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

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

       

48

48025610

Litho and offset paper

Free

     

48

48025620

Drawing paper

Free

     

48

48025630

Duplicating paper

Free

     

48

48025640

Account book paper

Free

     

48

48025650

Bank, bond and cheque paper

Free

     

48

48025660

Currency note paper

Free

     

48

48025670

Paper for security printing, currency paper, stamp paper

Free

     

48

48025690

Other

Free

     

48

480257

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

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

       

48

48025710

Litho and offset paper

Free

     

48

48025720

Drawing paper

Free

     

48

48025730

Duplicating paper

Free

     

48

48025740

Account book paper

Free

     

48

48025750

Bank, bond and cheque paper

Free

     

48

48025760

Currency note paper

Free

     

48

48025770

Paper for security printing, currency paper, stamp paper

Free

     

48

48025790

Other

Free

     

48

480258

Other paper and paperboard, not containing fibres obtained by a mechanical or chemimechanical process or of which not more than 10 percent by weight of the total fibre content consists of such fibres : -- Weighing more than 150 g/mē

       

48

48025810

Litho and offset paper

Free

     

48

48025820

Drawing paper

Free

     

48

48025830

Duplicating paper

Free

     

48

48025840

Bank, bond and cheque paper

Free

     

48

48025850

Paper for security printing, currency paper, stamp paper

Free

     

48

48025890

Other

Free

     

48

480261

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

-- In rolls

       

48

48026110

Drawing paper

Free

     

48

48026120

Poster paper

Free

     

48

48026130

Printing paper dyed or marbled in mass

Free

     

48

48026140

Account book paper

Free

     

48

48026150

Automatic data processing machine paper

Free

     

48

48026160

Paper for security printing, currency paper, stamp paper

Free

     

48

48026190

Other

Free

     

48

480262

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

-- In sheets with one side not exceeding 435 mm and the other side

       

48

48026210

Drawing paper

Free

     

48

48026220

Poster paper

Free

     

48

48026230

Printing paper dyed or marbled in mass

Free

     

48

48026240

Account book paper

Free

     

48

48026250

Automatic data processing machine paper

Free

     

48

48026260

Paper for security printing, currency paper, stamp paper

Free

     

48

48026290

Other

Free

     

48

480269

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

       

48

48026910

Drawing paper

Free

     

48

48026920

Poster paper

Free

     

48

48026930

Printing paper dyed or marbled in mass

Free

     

48

48026940

Account book paper

Free

     

48

48026950

Automatic data processing machine paper

Free

     

48

48026960

Paper for security printing, currency paper, stamp paper

Free

     

48

48026990

Other

Free

     

48

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.

 

     

48

480300

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 :"

       

48

48030010

In commercial size rolls of width size 36 cm and above

Free

     

48

48030090

Other

Free

     

48

4804

Uncoated  kraft  paper  and  paperboard,  in  rolls  or  sheets,  other than that of heading 48.02 or 48.03.

       

48

48041100

Kraftliner :
-- Unbleached

Free

     

48

48041900

Kraftliner :  --Other

Free

     

48

48042100

 Sack kraft paper : -- Unbleached

Free

     

48

48042900

 Sack kraft paper : -- Other

Free

     

48

48043100

Other kraft paper and paperboard weighing 150 g/mē or less -- Unbleached

Free

     

48

48043900

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

Free

     

48

48044100

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

Free

     

48

48044200

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

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

Free

     

48

48044900

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

Free

     

48

48045100

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

Free

     

48

48045200

Other kraft paper and paperboard weighing 225 g/mē or more :
-- Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fibre content consists of wood obtained by a chemical process

Free

     

48

48045900

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

Free

     

48

4805

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.

       

48

48051100

Fluting paper :
-- Semi-chemical fluting paper

Free

     

48

48051200

Fluting paper :
-- Straw fluting paper

Free

     

48

48051900

Fluting paper : -- Other

Free

     

48

48052400

Testliner (recycled liner board) :
-- Weighing 150 g/mē or less

Free

     

48

48052500

Testliner (recycled liner board) :
-- Weighing more than 150 g/mē

Free

     

48

48053000

Sulphite wrapping paper

Free

     

48

48054000

Filter paper and paperboard

Free

     

48

48055000

Felt paper and paperboard

Free

     

48

48059100

Other :
-- Weighing 150 g/mē or less

Free

     

48

48059200

Other :
-- Weighing more than 150 g/mē but less than 225 g/mē

Free

     

48

48059300

Other :
-- Weighing 225 g/mē or more

Free

     

48

4806

Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.

       

48

48061000

Vegetable parchment

Free

     

48

48062000

Greaseproof papers

Free

     

48

48063000

Tracing papers

Free

     

48

480640

Glassine and other glazed transparent or translucent papers

       

48

48064010

Glassine papers

Free

     

48

48064090

Other

Free

     

48

4807

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

       

48

480700

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 :

       

48

48070010

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

Free

     

48

48070090

Other

Free

     

48

4808

Paper  and  paperboard,  corrugated  (with  or  without  glued  flat or    sheets,    other    than    paper    of    the    kind    described    in

       

48

48081000

Corrugated paper and paperboard, whether or not perforated

Free

     

48

480840

Kraft paper, creped or crinkled, whether or not embossed or perforated

       

48

48084010

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

Free

     

48

48084090

Other kraft paper, creped or crinkled, whether or not embossed or perforated

Free

     

48

48089000

Other

Free

     

48

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.

       

48

48092000

Self-copy paper

Free

     

48

48099000

Other

Free

     

48

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 surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.

       

48

481013

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

       

48

48101310

Imitation art paper

Free

     

48

48101320

Art paper

Free

     

48

48101330

Chrome paper or paper board

Free

     

48

48101390

Other

Free

     

48

481014

 Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemimechanical process or of which not more than 10 percent by weight of the total fibre content consists of such fibres :
-- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state

       

48

48101410

Imitation art paper

Free

     

48

48101420

Art paper

Free

     

48

48101430

Chrome paper or paper board

Free

     

48

48101490

Other

Free

     

48

481019

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

       

48

48101910

Imitation art paper

Free

     

48

48101920

Art paper

Free

     

48

48101930

Chrome paper or paper board

Free

     

48

48101990

Other

Free

     

48

48102200

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

Free

     

48

48102900

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

Free

     

48

48103100

Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes :
-- Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/mē or less

Free

     

48

48103200

Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes :
-- Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/mē

Free

     

48

481039

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

       

48

48103910

Insulating paper

Free

     

48

48103920

Electric insulating press board

Free

     

48

48103930

Insulation boards (homogenous)

Free

     

48

48103990

Other

Free

     

48

48109200

Other paper and paperboard : -- Multi-ply

Free

     

48

48109900

Other paper and paperboard : -- Other

Free

     

48

4811

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10.

       

48

48111000

Tarred, bituminised or asphalted paper and paperboard

Free

     

48

48114100

Gummed or adhesive paper and paperboard :
-- Self-adhesive

Free

     

48

48114900

Gummed or adhesive paper and paperboard :
-- Other

Free

     

48

481151

Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives) :
-- Bleached, weighing more than 150 g/mē

       

48

48115110

Aseptic packaging paper

Free

     

48

48115190

Other

Free

     

48

481159

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

       

48

48115910

Aseptic packaging paper

Free

     

48

48115990

Other

Free

     

48

48116000

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

Free

     

48

481190

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

       

48

48119011

Hand made paper and paperboard, rules, lined or squared but not otherwise printed

Free

     

48

48119012

Chromo and art paper, coated

Free

     

48

48119013

Building board of paper or pulp, impregnated

Free

     

48

48119014

Chromo board

Free

     

48

48119015

Raw base paper for sensitising, coated

Free

     

48

48119016

Surface marbled paper

Free

     

48

48119017

Leather board and imitation leather board

Free

     

48

48119018

Matrix board

Free

     

48

48119091

other
---- Grape guard paper

Free

     

48

48119093

other
---- Thermal paper for fax machines

Free

     

48

48119094

other
---- Thermal paper in jumbo rolls (size 1 mt and above in width and 5000 mt And above in length)

Free

     

48

48119095

Other :
---- Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)

       

48

48119096

Other :
---- Thermal paper in rolls of size less than 1 m in width

       

48

48119099

other
---- Other

Free

     

48

48120000

Filter blocks, slabs and plates, of paper pulp.

Free

     

48

4813

Cigarette  paper,  whether  or  not  cut  to  size  or  in  the  form  of booklets or tubes.

       

48

48131000

In the form of booklets or tubes

Free

     

48

48132000

In rolls of a width not exceeding 5 cm

Free

     

48

481390

Other

       

48

48139010

Cigarette paper in bulk, or in sheets

Free

     

48

48139090

Other

Free

     

48

4814

Wallpaper and similar wall coverings; window transparencies of paper.

       

48

48142000

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

Free

     

48

48149000

Other

Free

     

48

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.

       

48

481620

 Self-copy paper

       

48

48162010

Duplicating paper, cut to size

Free

     

48

48162020

Paper for Fax machine

Free

     

48

48162090

Other

Free

     

48

481690

Other

       

48

48169010

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

Free

     

48

48169020

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

Free

     

48

48169090

Other

Free

     

48

4817

  Envelopes,   letter   cards,   plain   postcards   and   correspondence cards,  of  paper  or  paperboard;  boxes,  pouches,  wallets  and writing  compendiums,  of  paper  or  paperboard,  containing  an assortment of paper stationery.

       

48

48171000

 Envelopes

Free

     

48

48172000

 Letter cards, plain postcards and correspondence cards

Free

     

48

481730

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

       

48

48173010

Writing blocks

Free

     

48

48173090

Other

Free

     

48

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, tablecloths, 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.

       

48

48181000

Toilet paper

Free

     

48

48182000

Handkerchiefs, cleansing or facial tissues and towels

Free

     

48

48183000

Tablecloths and serviettes

Free

     

48

48185000

Articles of apparel and clothing accessories

Free

     

48

48189000

Other

Free

     

48

4819

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; ox files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.

       

48

481910

Cartons, boxes and cases, of corrugated paper or paperboard

       

48

48191010

Boxes

Free

     

48

48191090

Other

Free

     

48

481920

Folding cartons, boxes and cases, of Noncorrugated paper or paperboard

       

48

48192010

Cartons, boxes, cases, intended for the packing of match sticks

Free

     

48

48192020

Boxes

Free

     

48

48192090

Other

Free

     

48

48193000

Sacks and bags, having a base of a width of 40 cm or more

Free

     

48

48194000

Other sacks and bags, including cones

Free

     

48

481950

Other packing containers, including record sleeves

       

48

48195010

Made of corrugated paper or paperboard

Free

     

48

48195090

Other

Free

     

48

48196000

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

Free

     

48

4820

 Registers, account books, note books, order books, receipt books,letter pads, 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.

       

48

482010

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

       

48

48201010

Registers, account books

Free

     

48

48201020

Letter pads

Free

     

48

48201090

Other

Free

     

48

48202000

Exercise books

Free

     

48

48203000

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

Free

     

48

48204000

Manifold business forms and interleaved carbon sets

Free

     

48

48205000

Albums for samples or for collections

Free

     

48

482090

Other

       

48

48209010

Blotting paper cut to size

Free

     

48

48209090

Other

Free

     

48

4821

Paper or paperboard labels of all kinds, whether or not printed.

       

48

482110

Printed

       

48

48211010

Paper tags

Free

     

48

48211020

Labels

Free

     

48

48211090

Other

Free

     

48

482190

Other

       

48

48219010

Labels

Free

     

48

48219090

Other

Free

     

48

4822

Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).

       

48

48221000

Of a kind used for winding textile yarn

Free

     

48

482290

Other

       

48

48229010

Paper tubes

Free

     

48

48229090

Other

Free

     

48

4823

Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.

       

48

48232000

Filter paper and paperboard

Free

     

48

48234000

Rolls, sheets and dials, printed for self-recording apparatus

Free

     

48

48236100

Trays, dishes, plates, cups and the like, of paper or paperboard : -- Of bamboo

Free

     

48

48236900

Trays, dishes, plates, cups and the like, of paper or paperboard : -- Other

Free

     

48

482370

Moulded or pressed articles of paper pulp

       

48

48237010

Paper pulp moulded trays

Free

     

48

48237020

Wood pulp board

Free

     

48

48237030

Articles made of paper mache other than artware and mounded or pressed goods of wood pulp

Free

     

48

48237090

Other

Free

     

48

482390

Other

       

48

48239011

Braille paper

Free

     

48

48239012

Cellulose in sole board or sheet

Free

     

48

48239013

Packing and wrapping paper

Free

     

48

48239014

Paper for cigarette filter tips

Free

     

48

48239015

Paper cone for loud speaker

Free

     

48

48239016

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

Free

     

48

48239017

Patterns made of paper for articles of apparel and clothing accessories

Free

     

48

48239018

Products consisting of sheets of paper or paper board, 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

Free

     

48

48239019

Decorative laminates

Free

     

48

48239021

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:
---- Pre-punched cards

Free

     

48

48239022

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

Free

     

48

48239023

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:
---- Typewriting paper cut to size

Free

     

48

48239030

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:
---- Plain or embossed seals made of paper, laminated paper or paper gaskets

Free

     

48

48239090

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: ---- Other

Free

     

]

 

1. Inserted vide:- Trade Notice No. 11/2024-25 dt. 02.08.2024