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 consituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (chaper 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 (Section XV);
(o) Articles of heading 9209; or
(p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

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 65% 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

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:

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. m2g; 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:

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 of 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 4801, and 4803, to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres :

(a) In strips or rolls of a width exceeding 36cm; 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 (e.g., 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 4815

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 incidental to the primary use of the goods, fall in Chapter 49.

 

Sub-Heading Notes :-

1. For the purposes of sub-headings 4804 11 and 480419, “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 strengthKpa
115                       393
125                       417
200                       637
300                       824
400                       961

2. For the purposes of sub-headings 480421 and 480429, "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/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 indicate in the following table or the linearly interpolated equivalent for any other weight :

Weight g/m2 Minimum tear mN Machine Direction Machine direction plus Cross direction Minium tensile kN/m Cross direction Machine direction plus Cross direction
60 700 1,510 1.9 6
70 830 1,790 2.3 7.2
80 960 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. 3. For the purposes of sub-heading 480511, 'semi-chemical fluting paper" means paper, in rolls, of which not less thatn 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, 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 23'C.

4. Sub-headings 480512 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130 g/m2 or more, and having a CMT30 (corrugated medium test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 23'C.

5. Sub-heading 480524 and 480525 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 480530, “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 that 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.

______________________________________________________________________________________

Exim Code

Item Description

Policy

Policy Conditions

______________________________________________________________________________________

4801

Newsprint, in rolls or sheets

4801 00

Newsprint, in rolls or sheets:

 

 

4801 00 10

Glazed

 Restricted

 

4801 00 90

Other

 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; hand-made paper and paperboard

4802 10

Hand-made paper and paperboard :

 

 

4802 10 10

Paper

 Free

 

4802 10 20

Paperboard

 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

 Free

 

4802 20 90

Other

 Free

 

4802 30 00

Carbonising base paper

 Free

 

4802 40 00

Wall paper base

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 :

 Free

 

4802 54

Weighing less than 40 g/m2:

 

 

4802 54 10

India Paper

 Free

 

4802 54 20

Litho and offset paper

 Free

 

4802 54 30

Duplicating paper

 Free

 

4802 54 40

Airmail paper

 Free

 

4802 54 50

Tissue paper

 Free

 

4802 54 90

Other

 Free

 

4802 55

Weighing 40g/m2 or more but not more than 150g/m2, in rolls

 

 

4802 55 10

Litho and offset paper

 Free

 

4802 55 20

Drawing paper

 Free

 

4802 55 30

Duplicating paper

 Free

 

4802 55 40

Account book paper

 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

 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 297mm in the unfolded state

 

 

4802 56 10

Litho and offset paper

 Free

 

4802 56 20

Drawing paper

 Free

 

4802 56 30

Duplicating paper

 Free

 

4802 56 40

Account book paper

 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

 Free

 

4802 57

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

 

 

4802 57 10

Litho and offset paper

 Free

 

4802 57 20

Drawing paper

 Free

 

4802 57 30

Duplicating paper

 Free

 

4802 57 40

Account book paper

 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

 Free

 

4802 58

Weighing more than 150 g/m2

 

 

4802 58 10

Litho and offset paper

 Free

 

4802 58 20

Drawing paper

 Free

 

4802 58 30

Duplicating paper

 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
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:

 Free

 

4802 61

In rolls:

 

 

4802 61 10

Drawing paper

 Free

 

4802 61 20

Poster paper

 Free

 

4802 61 30

Printing paper dyed or marbled in mass

 Free

 

4802 61 40

Account book paper

 Free

 

4802 61 50

Automatic data processing machine paper

 Free

 

4802 61 60

Paper for security printing, currency paper, stamp paper

 Restricted

 

4802 61 90

Other

 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

 Free

 

4802 62 20

Poster paper

 Free

 

4802 62 30

Printing paper dyed or marbled in mass

 Free

 

4802 62 40

Account book paper

 Free

 

4802 62 50

Automatic data processing machine paper

 Free

 

4802 62 60

Paper for security printing, currency paper, stamp paper

 Restricted

 

4802 62 90

Other

 Free

 

4802 69

Other:

 

 

4802 69 10

Drawing paper

 Free

 

4802 69 20

Poster paper

 Free

 

4802 69 30

Printing paper dyed or marbled in mass

 Free

 

4802 69 40

Account book paper

 Free

 

4802 69 50

Automatic data processing machine paper

 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 sizes rolls of width size 36 cm and above

 Free

 

4803 00 90

Other

 Free

 

______________________________________________________________________________________

4804

Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
Kraftliner :

4804 11 00

Unbleached

 Free

 

4804 19 00

Other
Sack kraft paper :

 Free

 

4804 21 00

Unbleached

 Free

 

4804 29 00

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

 Free

 

4804 31 00

Unbleached

 Free

 

4804 39 00

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

 Free

 

4804 41 00

Unbleached

 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

 Free

 

4804 49 00

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

 Free

 

4804 51 00

Unbleached

 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

 Free

 

4804 59 00

Other

 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

 Free

 

4805 12 00

Straw fluting paper

 Free

 

4805 19 00

Other
Testliner (recycled liner board):

 Free

 

4805 24 00

Weighing 150 g/m2 or less

 Free

 

4805 25 00

Weighing more than 150 g/m2

 Free

 

4805 30 00

Sulphite wrapping paper

 Free

 

4805 40 00

Filter paper and paperboard

 Free

 

4805 50 00

Felt paper and paperboard
Other

 Free

 

4805 91 00

Weighing 150 g/m2 or less

 Free

 

4805 92 00

Weighing more than 150 g/m2 but less than 225 g/m2

 Free

 

4805 93 00

Weighing 225 g/m2 or more

 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

 Free

 

4806 20 00

Greaseproof papers

 Free

 

4806 30 00

Tracing papers

 Free

 

4806 40

Glassine and other glazed transparent or translucent papers :

 

 

4806 40 10

Glassine papers

 Free

 

4806 40 90

Other

 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

 Free

 

4807 00 90

Other

 Free

 

______________________________________________________________________________________

4808

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803

4808 10 00

Corrugated paper and paperboard, whether or not perforated

 Free

 

4808 20 00

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

 Free

 

4808 30 00

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

 Free

 

4808 90 00

Other

 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 10

Carbon or similar copying papers :

 

 

4809 10 10

Manifold paper

 Free

 

4809 10 90

Other

 Free

 

4809 20 00

Self-copy paper

 Free

 

4809 90 00

Other

 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

 Free

 

4810 13 20

Art paper

 Free

 

4810 13 30

Chrome paper or paper board

 Free

 

4810 13 90

Other

 Free

 

 

 

 

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

 Free

 

4810 14 20

Art paper

 Free

 

4810 14 30

Chrome paper or paper board

 Free

 

4810 14 90

Other

 Free

 

4810 19

Other

 

 

4810 19 10

Imitation art paper

 Free

 

4810 19 20

Art paper

 Free

 

4810 19 30

Chrome paper or paper board

 Free

 

4810 19 90

Other
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:

 Free

 

4810 22 00

Light-weight coated paper

 Free

 

4810 29 00

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

 Free

 

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

 Free

 

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

 Free

 

4810 39

Other :

 

 

4810 39 10

Insulating paper

 Free

 

4810 39 20

Electric insulating press board

 Free

 

 

4810 39 30

Insulation boards (homogenous)

 Free

 

4810 39 90

Other


Other paper and paperboard :

 Free

 

4810 92 00

Multi-ply

 Free

 

4810 99 00

Other

 Free

 

______________________________________________________________________________________

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

 Free

 

 

Gummed or adhesive paper and paperboard:

 

 

4811 41 00

Self-adhesive

 Free

 

 

 

 

 

4811 49 00

Other

 

 Free

 

 

 

 

 

 


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

 

 

 

 

 

 

4811 51 00

Bleached, weighing more than 150 g/m2

 Free

 

4811 59 00

Other

 Free

 

4811 60 00

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

 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

 Free

 

4811 90 12

Chromo and art paper, coated

 Free

 

4811 90 13

Building board of paper or pulp, impregnated

 Free

 

4811 90 14

Chromo board

 Free

 

4811 90 15

Raw base paper for sensitising, coated

 Free

 

4811 90 16

Surface marbled paper

 Free

 

4811 90 17

Leather board and imitation leather board

 Free

 

4811 90 18

Matrix board
Other

 Free

 

4811 90 91

Grape guard paper

 Free

 

4811 90 92

Asceptic packaging paper

 Free

 

4811 90 93

Thermal paper for fax machines

 Free

 

4811 90 94

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

 Free

 

4811 90 99

Other

 Free

 

______________________________________________________________________________________

4812

Filter blocks, slabs and plates, of paper pulp

4812 00 00

Filter blocks, slabs and plates, of paper pulp

 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

 Free

 

4813 20 00

In rolls of a width not exceeding 5 cm

 Free

 

4813 90

Other :

 

 

4813 90 10

Cigarette paper in bulk, or in sheets

 Free

 

4813 90 90

Other

 Free

 

______________________________________________________________________________________

4814

Wallpaper and similar wall coverings; window transparencies of paper

4814 10 00

"Ingrain" paper

 Free

 

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

 Free

 

4814 30 00

Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven

 Free

 

4814 90 00

Other

 Free

 

______________________________________________________________________________________

4815

Floor coverings on a base of paper or of paperboard, whether or not cut to size

4815 00 00

Floor coverings on a base of paper or of paperboard, whether or not cut to size

 Free

 

______________________________________________________________________________________

4816

Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading No:4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

4816 10 00

Carbon or similar copying papers

 Free

 

4816 20

Self-copy paper :

 

 

4816 20 10

Duplicating paper, cut to size

 Free

 

4816 20 20

Paper for Fax machine

 Free

 

4816 20 90

Other

 Free

 

4816 30 00

Duplicator stencils

 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

 Free

 

4816 90 20

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

 Free

 

4816 90 90

Other

 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

 Free

 

4817 20 00

Letter cards, plain postcards and correspondence cards

 Free

 

4817 30

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

 

 

4817 30 10

Writing blocks

 Free

 

4817 30 90

Other

 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, napkins for babies, tampons, 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

 Free

 

4818 20 00

Handkerchiefs, cleaning or facial tissues and towels

 Free

 

4818 30 00

Tablecloths and serviettes

 Free

 

4818 40

Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles:

 

 

4818 40 10

Baby and clinical diapers

 Free

 

4818 40 90

Other

 Free

 

4818 50 00

Articles of apparel and clothing accessories

 Free

 

4818 90 00

Other

 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

 Free

 

4819 10 90

Other

 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

 Free

 

4819 20 20

Boxes

 Free

 

4819 20 90

Other

 Free

 

4819 30 00

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

 Free

 

4819 40 00

Other sacks and bags, including

 Free

 

4819 50

Other packing containers, including record sleeves :

 

 

4819 50 10

Made of corrugated paper or paperboard

 Free

 

4819 50 90

Other

 Free

 

4819 60 00

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

 Free

 

______________________________________________________________________________________

4820

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

 Free

 

4820 10 20

Letter pads

 Free

 

4820 10 90

Other

 Free

 

4820 20 00

Exercise books

 Free

 

4820 30 00

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

 Free

 

4820 40 00

Manifold business forms and interleaved carbon sets

 Free

 

4820 50 00

Albums for samples or for collections

 Free

 

4820 90

Other :

 

 

4820 90 10

Blotting paper cut to size

 Free

 

4820 90 90

Other

 Free

 

______________________________________________________________________________________

4821

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

4821 10

Printed :

 

 

4821 10 10

Paper tags

 Free

 

4821 10 20

Labels

 Free

 

4821 10 90

Other

 Free

 

4821 90

Other :

 

 

4821 90 10

Labels

 Free

 

4821 90 90

Other

 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

 Free

 

4822 90

Other :

 

 

4822 90 10

Paper tubes

 Free

 

4822 90 90

Other

 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
Gummed or adhesive paper, in strips or rolls

4823 12 00

Self-adhesive

 Free

 

4823 19 00

Other

 Free

 

4823 20 00

Filter paper and paperboard

 Free

 

4823 40 00

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

 Free

 

4823 60 00

Trays, dishes, plates, cups and the like, of paper and paperboard

 Free

 

4823 70

Moulded or pressed article of paper pulp :

 

 

4823 70 10

Paper pulp moulded trays

 Free

 

4823 70 20

Wood pulp board

 Free

 

4823 70 30

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

 Free

 

4823 70 90

Other

 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

 Free

 

4823 90 12

Cellulose in sole board or sheet

 Free

 

4823 90 13

Packing and wrapping paper

 Free

 

4823 90 14

Paper for cigarette filter tips

 Free

 

4823 90 15

Paper cone for loud speaker

 Free

 

4823 90 16

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

 Free

 

4823 90 17

Patterns made of paper for articles of apparel and clothing accessories

 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

 Free

 

4823 90 19

Decorative laminates
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

 Free

 

4823 90 21

Pre-punched cards

 Free

 

4823 90 22

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

 Free

 

4823 90 23

Typewriting paper cut to size

 Free

 

4823 90 30

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

 Free

 

4823 90 90

Other

 Free

 

______________________________________________________________________________________

 

Import Licensing Notes

(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 a licence, by the Note Printing Presses of the Government of India, namely, Currency Note Press, Nasik; Bank Note Press, Dewas; Bharatiya Reserve Bank Note Mudran Ltd., Mysore; Bharatiya Reserve Bank Note Mudran Pvt. Ltd., Salboni and Bharatiya Reserve Bank Note Mudran Ltd., Bangalore subject to Actual User Condition on a specific letter of approval from the Ministry of Finance (Department of Economic Affairs), Government of India for the import. The letter of approval of the Ministry of Finance should be submitted to the Customs for clearance of the import.

(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 quarters ending 30th June, 30th September, 31st December and 31st March of each financial year, within 30 days of the close of the quarter concerned

[(Public Notice No.112-ITC(PN)/92-97 dated 15.03.93, 302(PN)/92-97 dated 28.7.95, and 355 (PN)/91-97 dated 27.3.96 and Notification No.40/97-02 dated 23.3.98)]

(2) Item cover under Exim Code heading 48.01 shall however be permitted without an import licence subject 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 clearance 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 30th 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


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