Subheading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4811 59Paper, 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: other
Paper and paperboard, articles of paper pulp, of paper or of paperboard › 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 4809
- 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
- 0%
- On Indian goods
Codes under this subheading
2 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 59 10 | Aseptic packaging paper | 10% | 18% | kg |
| 4811 59 90 | Other | 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 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 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4811 59, and China's below.
China: the same goods (4811 59)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 4811 59. 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 |
|---|---|---|---|---|---|---|
| 4811.59.10.00 | 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 |
- 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
4811.59.10Other insulating paper and paperboard, coated, impregnated or covered with plastics
4811.59.10.00Insulating paper and paperboard, impregnated or coated with plastics用塑料浸涂的绝缘纸及纸板
In rolls or in sheets of any size成卷或成张任何尺寸的
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 30%
- 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.Type种类
- 3.Degree of processing (coated, impregnated, faced, bleached, etc.)加工程度(涂布、浸渍、饰面、漂白等)
- 4.Shape (in rolls or rectangular sheets, etc.)形状(成卷或成张矩形等)
- 5.Grammage per square metre每平方米克重
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4811591000999Insulating paper and paperboard, impregnated with plastics (in rolls or sheets of any size)用塑料浸涂的绝缘纸及纸板(成卷或成张任何尺寸的)
4811.59.90
4811.59.90.00Other paper & paperboard, coated, impregnated with plastics, in rolls or sheets of any size (incl. floor coverings on a base of paper or paperboard)用塑料涂布,浸渍的其他纸及纸板(成卷或成张任何尺寸的,包括以纸或纸板为底制成的铺地制品 )Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
4811.59.91Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), aluminized
4811.59.91.00Other 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
Floor coverings of any size, in rolls or in tiles, whether or not on a base of paper or paperboard成卷或成张任何尺寸的,包括以纸或纸板为底制成的铺地制品
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Type种类
- 3.Degree of processing (coated, impregnated, faced, bleached, etc.)加工程度(涂布、浸渍、饰面、漂白等)
- 4.Shape (in rolls or rectangular sheets, etc.)形状(成卷或成张矩形等)
- 5.Grammage per square metre每平方米克重
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4811599100999Other paper & paperboard, coated, impregnated with plastics, aluminized (in rolls or sheets of any size, incl. floor coverings on a base of paper or paperboard)镀铝的用塑料涂布,浸渍的其他纸及纸板(成卷或成张任何尺寸的,包括以纸或纸板为底制成的铺地制品)
4811.59.99Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), not elsewhere specified
4811.59.99.00Other paper and paperboard, coated or impregnated with plastics用塑料涂布,浸渍的其他纸及纸板
Floor coverings of any size, in rolls or in tiles, whether or not on a base of paper or paperboard成卷或成张任何尺寸的,包括以纸或纸板为底制成的铺地制品
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- 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.Type种类
- 3.Degree of processing (coated, impregnated, faced, bleached, etc.)加工程度(涂布、浸渍、饰面、漂白等)
- 4.Shape (in rolls or rectangular sheets, etc.)形状(成卷或成张矩形等)
- 5.Grammage per square metre每平方米克重
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4811599900999Other paper and paperboard, coated or impregnated with plastics (in rolls or sheets of any size, incl. floor coverings on a base of paper or paperboard)用塑料涂布,浸渍的其他纸及纸板(成卷或成张任何尺寸的,包括以纸或纸板为底制成的铺地制品)
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
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.