ITC (HS), 2022 IMPORT POLICY CHAPTER 48

ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

CHAPTER 48
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

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 (heading 3401), 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 of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting 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 Chapter 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 Section XIV or 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 water-marking 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 newspaper, 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 very 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” means 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 85 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 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 of the total fibre content consists of fibres obtained by the chemical sulphate 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 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 is decorated; or

(iv) Covered on the face side with plaiting material, 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 of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper of paperboard, suitable for use both as floor 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 fibre obtained by the chemical sulphate or soda processes, in rolls, weighing more that 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 480421 and 4804 29, “sack kraft paper” means machine-finished paper, of which note 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/m²and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 3.7 kPa g/m² 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 indicate in the following table or the linearly interpolated equivalent for any other weight:

Weight g/m²

Minimum tear mN

Minimum tensile kN/m

	Machine Direction	Machine direction plus Cross direction	Cross direction	Machine 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 less that 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50% relative humidity, at 23⁰C.

4. Sub-headings 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical 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 23⁰ C.

5. Sub-heading 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 2kPa.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 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 that 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Policy Conditions of this Chapter:

(1) The conditions for import of currency paper (water-mark bank note paper) are as follows:

(i) Import of Water-mark Bank Note Paper may be made, without an import licence, by the Note Printing Presses of the Government of India, namely, Currency Note Press, Nasik; Bank Note Press, Dewas both units of Security Printing and Minting Corporation of India Limited (SPMCIL); Bharatiya Reserve Bank Note Mudran Private Ltd. (BRBNMPL) units in Mysore, Salboni and Bangalore, subject to submission of a certificate of import from the Head of units and with actual user condition.

(2) Item cover under Exim Code heading 4801 shall however be permitted without an import licence su bject to Actual User condition to those who hold 'Registrations Certificate' issued by the Registrar of Newspapers for India (RNI, Ministry of Information and Broadcasting, New Delhi, on submission of necessary documentary evidence, duly authenticated by the RNI, to the satisfaction of the Customs authorities at the time of import of goods. In addition, importer shall also be required to submit an annual audited statement reflecting the total quantity and value of the newsprint consumed and quantity of newsprint imported by them in the preceding (Licensing) year to the Registrar of Newspapers for India, by 30^th April of each year. The format of the declaration and the annual statement and other guidelines in this regard shall be as announced by the Ministry of Information and Broadcasting from time to time.

(3) The conditions for import of Security Printing Paper are as follows:

(i) Import of Security Printing Paper may be made without an import licence by India Security Press, Nasik and Security Paper Press, Hyderabad both units of Security Printing and Minting Corporation of India Limited (SPMCIL) subject to submission of a certificate of import from the Head of units and with actual user condition.

(ii) The importer shall furnish quarterly returns of the quantity and value of the imports made by him to the Ministry of Finance for the quarter ending 30^th June, 30^th September, 31^st December and 31^st March of each financial year, within 30 days of the close of the quarter concerned.

³[a. Import policy condition for specific items listed in this Chapter has been revised to 'Free subject to compulsory registration under Paper Import Monitoring System (PIMS)'.

b. Importers shall be required to submit advance information in Paper Import Monitoring System (PIMS) and obtain an Automatic Registration Number by paying registration fee of Rs. 500. The importer can apply for registration not earlier than 75th day and not later than 5th day before the expected date of arrival of import consignment. The Automatic Registration Number thus granted shall remain valid for a period of 75 days. Multiple Bill of Entries shall be allowed in same Registration Number within the validity period of registration for the permitted quantity.

c. Importer shall have to enter the Registration Number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment.

d. deletd]

^old[²[(4) a. Import policy for the items as listed in the Annexure has been revised from ‘Free’ to ‘Free subject to compulsory registration’ under Paper Import Monitoring System (PIMS)’.

b. Paper Import Monitoring System (PIMS)) shall require importers to submit advance information in an online system for import of items under the Annexure -A and obtain an automatic Registration Number by paying registration fee of Rs. 500. The importer can apply for registration not earlier than 75^th day and not later than 5^th day before the expected date of arrival of import consignment. The automatic Registration Number thus granted shall remain valid for a period of 75 days. Multiple Bill of Entries shall be allowed in same registration number within the validity period of registration for the permitted quantity.

c. Importer shall have to enter the Registration Number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment.

d. The PIMS will be effective from 01.10.2022 i.e. Bill of Entry on or after 01.10.2022 for items as listed in the Annexure -I to this Notification shall be governed by PIMS. The facility of online registration will be available with effect from 15.07.2022 at https://imports.gov.in.]]

Supplementary 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.

Exim Code	Item Description	Policy	Policy Conditions
4801	NEWSPRINT, IN ROLLS OR SHEETS
4801 00	*Newsprint, in rolls or sheets:*
4801 00 10	Glazed	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Restricted]
4801 00 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Restricted]
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; HANDMADE PAPER AND PAPERBOARD
4802 10	*Hand-made paper and paperboard:*
4802 10 10	Paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 10 20	Paperboard	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 20	*Paper and paper-board 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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 20 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	Other paper and paperboard, not containing fibres obtained by a mechanical or a 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	¹Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 54 20	Litho and offset paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 54 30	Duplicating paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 54 40	Airmail paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 54 50	Tissue paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 54 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 55 10	Litho and offset paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 55 20	Drawing paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 55 30	Duplicating paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 55 40	Account book paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 55 50	Bank, bond and cheque paper	Restricted
4802 55 60	Currency note paper	Restricted
4802 55 70	Paper for security printing, currency paper, stamp paper	Restricted
4802 55 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 56	*Weighing40 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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 56 20	Drawing paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 56 30	Duplicating paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 56 40	Account book paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 56 50	Bank, bond and cheque paper	Restricted
4802 56 60	Currency note paper	Restricted
4802 56 70	Paper for security printing, currency paper, stamp paper	Restricted
4802 56 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 57	*Other, weighing 40 g/m² or more but not more than 150 g/m²:*
4802 57 10	Litho and offset paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 57 20	Drawing paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 57 30	Duplicating paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 57 40	Account book paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 57 50	Bank, bond and cheque paper	Restricted
4802 57 60	Currency note paper	Restricted
4802 57 70	Paper for security printing, currency paper, stamp paper	Restricted
4802 57 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 58	*Weighing more than 150 g/m²:*
4802 58 10	Litho and offset paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 58 20	Drawing paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 58 30	Duplicating paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 58 40	Bank, bond and cheque paper	Restricted
4802 58 50	Paper for security printing, currency paper, stamp paper	Restricted
4802 58 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 61 20	Poster paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 61 30	Printing paper dyed or marbled in mass	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 61 40	Account book paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 61 50	Automatic data processing machine paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 61 60	Paper for security printing, currency paper, stamp paper	Restricted
4802 61 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 62 20	Poster paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 62 30	Printing paper dyed or marbled in mass	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 62 40	Account book paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 62 50	Automatic data processing machine paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 62 60	Paper for security printing, currency paper, stamp paper	Restricted
4802 62 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 69	*Other:*
4802 69 10	Drawing paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 69 20	Poster paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 69 30	Printing paper dyed or marbled in mass	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 69 40	Account book paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 69 50	Automatic data processing machine paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4802 69 60	Paper for security printing, currency paper, stamp paper	Restricted
4802 69 90	Other	Restricted
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 size rolls of width size 36 cm and above	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4803 00 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4804	UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803
	*Kraftliner:*
4804 11 00	Unbleached	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4804 19 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Sack kraft paper:*
4804 21 00	Unbleached	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4804 29 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Other kraft paper and paperboard weighing 150 g/m² or less:*
4804 31 00	Unbleached	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4804 39 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²:*
4804 41 00	Unbleached	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4804 49 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Other kraft paper and paperboard weighing 225 g/m² or more:*
4804 51 00	Unbleached	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4804 59 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 12 00	Straw fluting paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 19 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Testliner (recycled liner board):*
4805 24 00	Weighing 150 g/m² or less	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 25 00	Weighing more than 150 g/m²	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 30 00	Sulphite wrapping paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 40 00	Filter paper and paperboard	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 50 00	Felt paper and paperboard	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Other:*
4805 91 00	Weighing 150 g/m² or less	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 92 00	Weighing more than 150 g/m² but less than 225 g/m²	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4805 93 00	Weighing 225 g/m² or more	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4806 20 00	Greaseproof papers	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4806 30 00	Tracing papers	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4806 40	*Glassine and other glazed transparent or translucent papers:*
4806 40 10	Glassine papers	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4806 40 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4807 00 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4808	Paper and paperboard, corrugated (with or without glued flat or sheets, other than paper of the kind described in
4808 10 00	Corrugated paper and paperboard, whether or not perforated	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4808 40 90	Other kraft paper, creped or crinkled, whether or not embossed or perforated	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4808 90 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4809 90 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 13 20	Art paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 13 30	Chrome paper or paper board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 13 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 14 20	Art paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 14 30	Chrome paper or paper board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 14 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 19	*Other:*
4810 19 10	Imitation art paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 19 20	Art paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 19 30	Chrome paper or paper board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 19 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
	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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 29 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
	*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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 39	*Other:*
4810 39 10	Insulating paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 39 20	Electric insulating press board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 39 30	Insulation boards (homogenous)	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 39 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
	*Other paper and paperboard:*
4810 92 00	Multi-ply	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4810 99 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]	Import of Stock Lot is Prohibited
4811	PAPER, PAPERBOARD, CELLULOSE WADING 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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Gummed or adhesive paper and paperboard:*
4811 41 00	Self-adhesive	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 49 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 51 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 59	*Other:*
4811 59 10	Aseptic packaging paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 59 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 60 00	Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	Hand made paper and paperboard, rules, lined or squared but not otherwise printed	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 12	Chromo and art paper, coated	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 13	Building board of paper or pulp, impregnated	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 14	Chromo board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 15	Raw base paper for sensitising, coated	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 16	Surface marbled paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 17	Leather board and imitation leather board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 18	Matrix board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Other:*
4811 90 91	Grape guard paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 93	Thermal paper for fax machines	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4811 90 94	³[Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)] ^old[Thermal paper in jumbo rolls (size 1 mt and above in width and 5000 mt And above in length)]	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
⁴[4811 90 95	Thermal paper in jumbo rolls (of size 1 m and above in width and 5,000 m and above in length)	Free	Free subject to compulsory registration under Paper Import Monitoring System (PIMS) as per policy condition 04 of this Chapter
4811 90 96	Thermal paper in jumbo rolls (of size 1 m and above in width and less than 5,000 m in length)	Free	Free subject to compulsory registration under Paper Import Monitoring System (PIMS) as per policy condition 04 of this Chapter]
4811 90 99	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4812 00 00	Filter blocks, slabs and plates, of paper pulp	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4813 20 00	In rolls of a width not exceeding 5 cm	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4813 90	*Other:*
4813 90 10	Cigarette paper in bulk, or in sheets	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4813 90 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4814 90 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4816 20 20	Paper for Fax machine	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4816 20 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4816 90	*Other:*
4816 90 10	Other copying or transfer papers (excluding printed transfer) cut to size whether or not put up in boxes	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4816 90 20	Calculating machine paper in rolls and strips not exceeding 15 cm in width	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4816 90 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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
4817 10 00	Envelopes	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4817 20 00	Letter cards, plain postcards and correspondence cards	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4817 30	*Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery:*
4817 30 10	Writing blocks	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4817 30 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4818 20 00	Handkerchiefs, cleansing or facial tissues and towels	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4818 30 00	Tablecloths and serviettes	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4818 50 00	Articles of apparel and clothing accessories	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4818 90 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 10 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 20 20	Boxes	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 20 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 30 00	Sacks and bags, having a base of a width of 40 cm or more	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 40 00	Other sacks and bags, including cones	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 50	*Other packing containers, including record sleeves:*
4819 50 10	Made of corrugated paper or paperboard	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 50 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4819 60 00	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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, INTER LEAVED 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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 10 20	Letter pads	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 10 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 20 00	Exercise books	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 30 00	Binders (other than book covers), folders and file covers	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 40 00	Manifold business forms and interleaved carbon sets	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 50 00	Albums for samples or for collections	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 90	*Other:*
4820 90 10	Blotting paper cut to size	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4820 90 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4821	PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED
4821 10	*Printed:*
4821 10 10	Paper tags	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4821 10 20	Labels	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4821 10 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4821 90	*Other:*
4821 90 10	Labels	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4821 90 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4822 90	*Other:*
4822 90 10	Paper tubes	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4822 90 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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
4823 20 00	Filter paper and paperboard	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 40 00	Rolls, sheets and dials, printed for self-recording apparatus	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*Trays, dishes, plates, cups and the like, of paper and paperboard:*
4823 61 00	Of bamboo	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 69 00	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 70	*Moulded or pressed article of paper pulp:*
4823 70 10	Paper pulp moulded trays	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 70 20	Wood pulp board	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 70 30	Articles made of paper mache other than artware and mounded or pressed goods of wood pulp	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 70 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
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, containing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations and decorative laminates:
4823 90 11	Braille paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 12	Cellulose in sole board or sheet	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 13	Packing and wrapping paper	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 14	Paper for cigarette filter tips	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 15	Paper cone for loud speaker	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 16	Patterns made of papers for leather footwear, leather garments and goods	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 17	Patterns made of paper for articles of apparel and clothing accessories	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 18	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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 19	Decorative laminates	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
	*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	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 22	Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 23	Typewriting paper cut to size	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 30	Plain or embossed seals made of paper, laminated paper or paper gaskets	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]
4823 90 90	Other	¹[Free subject to compulsory registration under Paper Import Monitoring System (PIMS)] ^old[Free]

Refer vide :- Circular No. 45/2015-2020 Dated 23.01.2023

1. Substituted Vide Notification No. 11/2015-2020 Dated 25.05.2022

2. Inserted Vide Notification No. 11/2015-2020 Dated 25.05.2022

3.Substituted Vide Notification No. 08/2023 Dated 29.05.2023

4. Inserted Vide Notification No. 08/2023 Dated 29.05.2023