2[CHAPTER 48

Paper And Paperboard; Articles of Paper Pulp, of Paper or of Paperboard.
(Section Notes)

Main Notes

1 For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (irrespective of thickness or weight per m2 ).

2 This Chapter does not cover:

(a) articles of Chapter 30;

(b) stamping foils of heading 3212;

(c) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

(d) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading3401), or with polishes, creams or similar preparations (heading 3405);

(e) sensitised paper or paperboard of headings 3701 to 3704;

(f) paper impregnated with diagnostic or laboratory reagents (heading 3822);

(g) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter consituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39);

(h) articles of heading 4202 (for example, travel goods);

(ij) articles of Chaper 46 (manufactures of plaiting material);

(k) paper yarn or textile articles of paper yarn (Section XI);

(l) articles of Chapter 64 or Chapter 65;

(m) abrasive paper or paperboard (heading 6805) or paper or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(n) metal foil backed with paper or paperboard (generally XIV or Section XV);

(o) articles of heading 9209;

(p) articles of Chapter 95 (for example, toys, games, sports requisites); or

(q) articles of Chapter 96 [for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners].

3 Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking or surface sizing , and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

4 In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or vey lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 and applies only to paper:

(a) in strips or rolls of a width exceeding 28 cm; or

(b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state

5 For the purposes of heading 4802, the expressions "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non-perforated punch-cards and punch tape paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

(A) For paper or paperboard weighing not more than 150 g/m2 :

(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and

1. weighing not more than 80 g/m2; or 2. coloured throughout the mass; or

(b) containing more than 8% ash, and 1. weighing not more than 80 g/m2; or 2. coloured throughout the mass; or

(c) containing more than 3% ash and having a brightness of 60% or more ;or

(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5kPa.m2/g; or

(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.

(B) For paper or paperboard weighing more than 150 g/m2 :

(a) coloured throughout the mass; or

(b) having a brightness of 60% or more, and

1. a caliper of 225 micrometres (microns) or less, or

2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or (c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%.Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

6 In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight ofthe totalfibre content consists of fibres obtained by the chemicalsulphate or soda processes.

7 Except where the terms of the headings otherwise require, paper, paperboard , cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

8 Headings 4803 to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 36 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

9 For the purposes of heading 4814, the expression "wall paper and similar wall coverings" applies only to :

(a) paper in rolls, of a width of not less than 45 cm and not more than 160 cm suitable for wall or ceiling decoration :

(i) grained, embossed,surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) covered on the face side with plaitingmaterial, whether or not bound together in parallel strands or woven;

(b) borders and friezes, of paper, treated as above whether or not in rolls, suitable for wall or ceiling decoration;

(c) wall coverings of paper made up ofseveral panels, in rolls or sheets, printed so asto make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard,suitable for use both asfloor coverings and as wall coverings, are to be classified in heading 4823.

10 Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11 Heading 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

12 Except for the goods of heading 4814 or 4821 , paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

Sub-heading Notes

1 For the purposes of sub-headings 4804 11 and 4804 19, "Kraft- liner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemicalsulphate orsoda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight g/m2 Minimum Mullen bursting strength (kPa)

115 393
125 417
200 637
300 824
400 961

2 For the purposes of sub-headings 4804 21 and 4804 29, "sack kraft paper" means machinefinished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) having a Mullen burst index of not less than 3.7 kPa m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b) having minimum for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight :

Weight g/m2 Minimum tear mN Minium tensile kN/m Machine Machine direction Cross Machine direction direction plus cross direction direction plus cross direction
60 700 1,510 1.9 6
70 830 1,790 2.3 7.2 
80 965 2,070 2.8 8.3  
100 1,230 2,635 3.7 10.6
115 1,425 3,060 4.4 12.3

3 For the purposes of sub-heading 4805 11, "semi-chemical fluting paper" means paper, in rolls, of which not lessthan 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of amechanical and chemical pulping processes, and having aCMT2 30 (corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m at 50 % relative humidity at 23 C.

4 Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of a mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 230C.

5 Sub-headings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2 /g

6 For the purposes of sub-heading 4805 30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa. m2 /g.

7 For the purposes of sub-heading 4810 22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2 , with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Supplemetary Notes

1 Nothwithstanding anything contained in Note 12, if paper and paper products of heading 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for futher printing or writing.

Chapter Number ITC (HS) Code Description Dashes 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 photosensitive, heat-sensitive or electro-sensitive paper or paperboard -        
48 48022010 Photographic base paper, uncoated --- Free      
48 48022090 Other --- Free      
48 48024000 - Wall paper base   Free      
48 480254 Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical 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 chemi-mechanical 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 chemi-mechanical 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 chemi-mechanical 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, surfacedecorated 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, surfacedecorated 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 chemi-mechanical 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 chemi-mechanical 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 chemi-mechanical 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 Non-corrugated 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      

]

[helldodold[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

      

]helldod]

 

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

2. Substituted vide:- Notification No. 50/2024-25 Dated 13.01.2025