Heading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4818Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
Paper and paperboard, articles of paper pulp, of paper or of paperboard
- Customs duty
- 10%
- 5 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 5%
- On Indian goods
Codes under this heading
5 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 |
|---|---|---|---|---|
| 4818 10 00 | Toilet paper | 10% | 18% | kg |
| 4818 20 00 | Handkerchiefs, cleansing or facial tissues and towels | 10% | 18% | kg |
| 4818 30 00 | Tablecloths and serviettes | 10% | 18% | kg |
| 4818 50 00 | Articles of apparel and clothing accessories | 10% | 18% | kg |
| 4818 90 00 | 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 5 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: 5 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. 184 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres | 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 |
|---|---|---|---|
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 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: 5 tariff items
China: the same goods (4818)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 1 expired under 4818. 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 |
|---|---|---|---|---|---|---|
| 4818.10.00.00 | Toilet paper in small rolls小卷卫生纸 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | AM |
| 4818.20.00.00 | Handkerchiefs and facial tissues of paper, in small rolls小卷纸手帕及纸面巾 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | AM |
| 4818.30.00.00 | Tablecloths and table napkins of paper, in small rolls小卷纸台布及纸餐巾 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | AM |
| 4818.50.00.00 | Articles of apparel and clothing accessories, of paper纸制衣服及衣着附件 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | None |
| 4818.90.00.00 | Bed linen and similar household, sanitary or hospital articles of paper纸床单及类似家庭,卫生,医院用品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | AM |
- 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
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.