Subheading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4816 90Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes: other
Paper and paperboard, articles of paper pulp, of paper or of paperboard
- Customs duty
- 10%
- 3 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
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 4816 90 10 | Other copying or transfer papers (excluding printed transfer) cut to size whether or not put up in boxes | 10% | 18% | kg |
| 4816 90 20 | Calculating machine paper in rolls and strips not exceeding 15 cm in width | 10% | 18% | kg |
| 4816 90 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 3 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: 3 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. 182 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 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 |
|---|---|---|---|
| 4816 | Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4816 90, and China's below.
China: the same goods (4816 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 4816 90. 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 |
|---|---|---|---|---|---|---|
| 4816.90.10.00 | Thermal transfer paper, in small rolls小卷热敏转印纸 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4816.90.90.00 | Carbon paper, self-copy paper and other copying or transfer papers; duplicator stencils and offset plates, of paper复写纸及其他拷贝纸或转印纸、油印蜡纸或胶印版纸 | 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
4816.90.10Thermal transfer paper (excluding paper of heading 48.09)
4816.90.10.00Thermal transfer paper, in small rolls小卷热敏转印纸
Paper, excluding that of heading 48.09, of a width <= 36 cm, whether or not in boxes不包括品目4809的纸,宽度≤36cm,不论是否盒装
- 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.Type (self-copy paper, thermal transfer paper, etc.)种类(自印复写纸、热敏转印纸等)
- 3.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)
- 4.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)
- 5.GTIN
- 6.CAS
- 7.Other其他
CIQ codes
- 4816901000999Small rolls (sheets) of thermal transfer paper (excluding paper of heading 48.09, width ≤ 36cm, whether or not in boxes)小卷(张)热敏转印纸(不包括品目4809的纸,宽度≤36cm,不论是否盒装)
4816.90.90Carbon paper, self-copy paper and other copying or transfer papers; duplicator stencils and offset plates, of paper
4816.90.90.00Carbon paper, self-copy paper and other copying or transfer papers; duplicator stencils and offset plates, of paper复写纸及其他拷贝纸或转印纸、油印蜡纸或胶印版纸
Paper, excluding that of heading 48.09, of a width <= 36 cm, whether or not in boxes不包括品目4809的纸,宽度≤36cm,不论是否盒装
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 70%
- 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 (carbon paper, copying paper, transfer paper, stencil duplicating paper, offset paper, etc.)种类(复写纸、拷贝纸、转印纸、油印蜡纸、胶版纸等)
- 3.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)
- 4.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)
- 5.GTIN
- 6.CAS
- 7.Other其他
CIQ codes
- 4816909000999Carbon paper and other copying or transfer papers, duplicator stencils or offset plates (excluding paper of heading 4809, width ≤ 36cm, whether or not in boxes)复写纸及其他拷贝纸或转印纸、油印蜡纸或胶印版纸(不包括品目4809的纸,宽度≤36cm,不论是否盒装)
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.