Heading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4805Paper and paperboard, articles of paper pulp, of paper or of paperboard: other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
- Customs duty
- 10%
- 11 tariff items
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
11 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 |
|---|---|---|---|---|
| 4805 11 00 | Semi-chemical fluting paper | 10% | 18% | kg |
| 4805 12 00 | Straw fluting paper | 10% | 18% | kg |
| 4805 19 00 | Other | 10% | 18% | kg |
| 4805 24 00 | Weighing 150 g/m 2 or less | 10% | 18% | kg |
| 4805 25 00 | Weighing more than 150 g/m 2 | 10% | 18% | kg |
| 4805 30 00 | Sulphite wrapping paper | 10% | 18% | kg |
| 4805 40 00 | Filter paper and paperboard | 10% | 18% | kg |
| 4805 50 00 | Felt paper and paperboard | 10% | 18% | kg |
| 4805 91 00 | Weighing 150 g/m 2 or less | 10% | 18% | kg |
| 4805 92 00 | Weighing more than 150 g/m 2 but less than 225 g/m 2 | 10% | 18% | kg |
| 4805 93 00 | Weighing 225 g/m 2 or more | 10% | 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 11 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: 11 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 0% or 5% for some goods.
- Until 21 September 2025 12%, or 0% for some goods.
- Change: Up.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 170 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 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% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 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: 11 tariff items
China: the same goods (4805)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force under 4805. 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 |
|---|---|---|---|---|---|---|
| 4805.11.00.00 | Semi-chemical fluting paper半化学的瓦楞原纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4805.12.00.00 | Straw fluting paper草浆瓦楞原纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4805.19.00.00 | Other fluting paper其他瓦楞原纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4805.24.00.00 | Kraftliner强韧箱纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4805.25.00.00 | Kraftliner强韧箱纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4805.30.00.00 | Sulphite wrapping paper亚硫酸盐包装纸 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.40.00.00 | Filter paper and paperboard滤纸及纸板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.50.00.00 | Felt paper and paperboard毡纸及纸板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.91.10.00 | Paper for electrolytic capacitors电解电容器原纸 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.91.20.00 | Decorative base paper装饰原纸 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.91.90.00 | Other uncoated paper and paperboard, light其他未经涂布薄纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4805.92.00.00 | Other uncoated medium-heavy paper and paperboard其他未经涂布中厚纸及纸板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.93.00.00 | Other uncoated paper and paperboard, heavy其他未经涂布厚纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 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
Previous4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803One level upChapter 48Paper and paperboard, articles of paper pulp, of paper or of paperboardNext4806Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, 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.