Heading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4802Uncoated 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
Paper and paperboard, articles of paper pulp, of paper or of paperboard
- Customs duty
- 10%
- 62 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Mostly Free
- Restricted: 15 items
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
18 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4802 10 | Hand-made paper and paperboard | 10% | 0%, 5% or 18% | kg |
| 4802 20 | Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard | 10% | 0%, 5% or 18% | kg |
| 4802 40 00 | Wall paper base | 10% | 0%, 5% or 18% | kg |
| 4802 54 | Weighing less than 40 g/m 2 | 10% | 0%, 5% or 18% | kg |
| 4802 55 10 | Litho and offset paper | 10% | 0%, 5% or 18% | kg |
| 4802 55 20 | Drawing paper | 10% | 0%, 5% or 18% | kg |
| 4802 55 30 | Duplicating paper | 10% | 0%, 5% or 18% | kg |
| 4802 55 40 | Account book paper | 10% | 0%, 5% or 18% | kg |
| 4802 55 50 | Bank, bond and cheque paper | 10% | 0%, 5% or 18% | kg |
| 4802 55 60 | Currency note paper | 10% | 0%, 5% or 18% | kg |
| 4802 55 70 | Paper for security printing, currency paper, stamp paper | 10% | 0%, 5% or 18% | kg |
| 4802 55 90 | Other | 10% | 0%, 5% or 18% | kg |
| 4802 56 | Weighing 40 g/m 2 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 | 10% | 0%, 5% or 18% | kg |
| 4802 57 | Other, weighing 40 g/m 2 or more but not more than 150 g/m 2 | 10% | 0%, 5% or 18% | kg |
| 4802 58 | Weighing more than 150 g/m 2 | 10% | 0%, 5% or 18% | kg |
| 4802 61 | In rolls | 10% | 0%, 5% or 18% | kg |
| 4802 62 | In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | 0%, 5% or 18% | kg |
| 4802 69 | Other | 10% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 62 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: USD 110–542 per tonne, by origin and producer (until 26 Mar 2027). Décor Paper. 77/2021-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 46 tariff items
- Restricted: 15 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 127 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 128 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks | Nil |
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 8 | Hand-made paper and paperboard | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 167 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than uncoated paper and paperboard for exercise book, graph book, laboratory note book and notebooks only] | 18% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 318 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 319 | Paper Sacks/Bags and bio-degradable bags | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 61 tariff items
China: the same goods (4802)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 5 expired under 4802. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4802.10.10.00 | Xuan paper宣纸 | 4%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4802.10.90.00 | Other hand-made paper and paperboard其他手工制纸及纸板 | 5%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4802.20.10.00 | Photographic base paper照相原纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4802.20.90.00 | Other base paper for light-, heat- or electro-sensitive paper or paperboard其他光,热,电敏纸,纸板的原纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4802.40.00.00 | Wallpaper base paper壁纸原纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4802.54.00.00 | Uncoated thin paper or paperboard, for writing, printing or other graphic purposes书写,印刷等用未涂布薄纸或纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4802.55.00.10 | Offset paper, weighing > 40 g/m² but ≤ 150 g/m²40<每平米重≤150g的胶版纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.55.00.90 | Uncoated paper and paperboard, weighing >40g/m2 but ≤150g/m240<每平米重≤150g未涂布中厚纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.56.00.10 | Offset paper, in sheets, weighing > 40 but <= 150 g/m2成张40<每平米重≤150g胶版纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.56.00.90 | Uncoated paper, in sheets, weighing > 40 g/m² but ≤ 150 g/m²40<每平米重≤150g未涂布纸,成张 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.57.00.10 | Other offset paper and paperboard, weighing >40 but <=150 g/m2其他40<每平米重≤150g的胶版纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.57.00.90 | Other uncoated paper and paperboard, weighing >40 but <=150 g/m2其他40<每平米≤150g未涂中厚纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.58.00.00 | Uncoated thick paper of a kind used for writing, printing or other graphic purposes书写、印刷等用未涂布厚纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.61.00.00 | Uncoated paper and paperboard, of a kind used for writing or printing, in rolls成卷书写、印刷用未涂布纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.62.00.00 | Uncoated paper and paperboard, of a kind used for writing or printing, in sheets成张书写、印刷用未涂布纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 4802.69.00.00 | Other uncoated paper of a kind used for writing or printing其他书写、印刷用未涂布纸 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous4801Newsprint, in rolls or sheetsOne level upChapter 48Paper and paperboard, articles of paper pulp, of paper or of paperboardNext4803Toilet 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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.