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Subheading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material

HS 4808 40Kraft paper, creped or crinkled, whether or not embossed or perforated

Paper and paperboard, articles of paper pulp, of paper or of paperboard › 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

Customs duty
10%
2 tariff items
GST now
18%
or 0% or 5% for some goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4808 40 10Sack kraft paper, creped or crinkled, whether or not embossed or perforated10%18%kg
4808 40 90Other kraft paper, creped or crinkled, whether or not embossed or perforated10%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 2 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 175Paper 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 480318%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131Rupee notes or coins when sold to Reserve Bank of India or the Government of IndiaNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 318Paper splints for matches, whether or not waxed, Asphaltic roofing sheets5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319Paper Sacks/Bags and bio-degradable bags5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 12%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250%, 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4808Paper 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 48031.2%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4808 40, and China's below.

China: the same goods (4808 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4808 40. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4808.40.00.00Creped kraft paper, whether or not embossed or perforated皱纹牛皮纸,不论是否压花或穿孔6%MFN rate (no APTA concession on this line)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.

Every Chinese code in full

4808.40.00Creped kraft paper, whether or not embossed or perforated

4808.40.00.00Creped kraft paper, whether or not embossed or perforated皱纹牛皮纸,不论是否压花或穿孔

In rolls or in sheets成卷或成张的

Unit
kg
MFN import duty
6%
Provisional import duty
None
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Type种类
  • 4.Specification (width of strips or rolls, or side length of sheets)规格(成条、成卷的宽度或成张的边长)
  • 5.Date of contract签约日期
  • 6.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
CIQ codes
  • 4808400000999Creped kraft paper, whether or not embossed or perforated (in rolls or sheets)皱纹牛皮纸,不论是否压花或穿孔(成卷或成张的)

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

Previous4807 00Composite 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 sheetsOne level up4808Paper 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 4803Next4810 13In rolls

Sources

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.