HS 4802 20 90Paper and paperboard of a kind used as a base for photosensitive, heatsensitive or electrosensitive paper or paperboard: other

Customs duty

Lower duty under trade agreements

Goods from Pakistan pay 200%.

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.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Import under this CTI as per, Schedule-1(Import Policy) is Free subject to compulsory registration under PIMS under chapter 48 of ITC (HS) 2022 and insert a new policy condition under this chapter for 201 tariff lines: a. The list of tariff lines is at Annexure -I. b. 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) c. 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 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. d. 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. e.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 (Refer DGFT NOTF no.11/2015-2020 dtd 25-05-2022)*DGFT further examined in consultation with the DPIIT and based upon their inputs, the following is clarified:(i)PIMS registration shall be required at the point of import by a unit in SEZ/FTWZ or at the time of import by an EOU of the items covered under PIMS.(ii) PIMS registration shall not be required by the DTA unit at the time of customs clearance from the SEZ/FTWZ/EOU to DTA if no processing has taken place of the item of paper that has already been registered under PIMS at the time of entry into a SEZ/FTWZ/EOU.However, if processing has taken place in the SEZ/FTWZ/EOU with change in HS code at 8-digit level, then the importer in DTA will require to register under rims, if the processed item falls under any of the tariff lines covered under PIMS.Refer DGFT Policy Circular No.41/2015-2020 dtd 05-07-2022*For further clarifications by DGFT in consultation of DoC and DPIIT for issues raised and responses refer para 2.(i) to (vi) of DGFT Policy No.45/2015-20 DT 23-01-2023*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Free under DGFT 11/2015-2020 of 25 May 2022.
• Condition: Free subject to Compulsory Registration under Paper Import Monitoring System (PIMS) as per policy condition 04 of this Chapter

The rules that set it now

History

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 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 incentives (RoDTEP and RoSCTL)

• RoDTEP, Appendix 4R (exports from the domestic tariff area): 1% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

• Free.

Every Chinese code in full