Heading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4811Paper, paperboard, cellulose wadding 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 4809
Paper and paperboard, articles of paper pulp, of paper or of paperboard
- Customs duty
- 10%
- 22 tariff items
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 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 |
|---|---|---|---|---|
| 4811 10 00 | Tarred, bituminised or asphalted paper and paperboard | 10% | 18% | kg |
| 4811 41 00 | Self-adhesive | 10% | 18% | kg |
| 4811 49 00 | Other | 10% | 18% | kg |
| 4811 51 | Bleached weighing more than 150 g/m 2 | 10% | 18% | kg |
| 4811 59 | Other | 10% | 18% | kg |
| 4811 60 00 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol | 10% | 18% | kg |
| 4811 90 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres | 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 22 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: 22 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 18%, or 0% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 178 | Paper, paperboard, cellulose wadding 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 | 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%, 12% or 18% | 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 |
|---|---|---|---|
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, 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 | 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: 20 tariff items
China: the same goods (4811)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 12 in force and 2 expired under 4811. 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 |
|---|---|---|---|---|---|---|
| 4811.10.00.00 | Tarred paper and paperboard, bituminized paper and paperboard焦油纸及纸板,沥青纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.41.00.00 | Self-adhesive paper and paperboard自粘的胶粘纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.49.00.00 | Other adhesive paper and paperboard其他胶粘纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.51.10.00 | Bleached, plastic-coated paper, double-sided, for color photographic paper漂白的彩色相纸用双面涂塑厚纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.51.91.00 | Bleached composite materials of paper, plastics and aluminium漂白的纸塑铝复合材料 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4811.51.99.00 | Bleached other coated, impregnated, covered paper and paperboard漂白的其他涂,浸,盖厚纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.59.10.00 | Insulating paper and paperboard, impregnated or coated with plastics用塑料浸涂的绝缘纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.59.91.00 | Other paper and paperboard, aluminium-plated, coated or impregnated with plastics镀铝的用塑料涂布,浸渍的其他纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4811.59.99.00 | Other paper and paperboard, coated or impregnated with plastics用塑料涂布,浸渍的其他纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.60.10.00 | Insulating paper and paperboard coated with wax, oil, etc.用蜡或油等涂布的绝缘纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.60.90.00 | Other paper and paperboard coated with wax, oil, etc.用蜡或油等涂布的其他纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.90.00.00 | Other paper and paperboard, coated, impregnated or covered其他经涂布,浸渍,覆盖的纸及纸板 | 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
Previous4810Paper 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 sizeOne level upChapter 48Paper and paperboard, articles of paper pulp, of paper or of paperboardNext4812Filter blocks, slabs and plates, of paper pulp
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.