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

HS 4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like

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

Customs duty: 10%; 10 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

Search codesRates as on 19 Oct 2026

Codes under this heading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
4819 10	Cartons, boxes and cases, of corrugated paper or paperboard	10%	5%	kg
4819 20	Folding cartons, boxes and cases, of non-corrugated paper and paperboard	10%	5%	kg
4819 30 00	Sacks and bags, having a base of a width of 40 cm or more	10%	18%	kg
4819 40 00	Other sacks and bags, including cones	10%	18%	kg
4819 50	Other packing containers, including record sleeves	10%	18%	kg
4819 60 00	Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	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 10 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: 10 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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 185	All Goods (other than Cartons, boxes and cases of, - (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board)	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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like	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: 10 tariff items

China: the same goods (4819)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 4819. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
4819.10.00.00	Boxes, cases and cartons, of corrugated paper or paperboard瓦楞纸或纸板制的箱,盒,匣	0%China's provisional rate, lower than MFN	5%	13%	13%	None
4819.20.00.00	Folding cartons, boxes and cases, not of corrugated paper or paperboard非瓦楞纸或纸板制可折叠箱,盒,匣	0%China's provisional rate, lower than MFN	5%	13%	13%	None
4819.30.00.00	Paper bags with base width ≥ 40 cm底宽≥40cm的纸袋	0%China's provisional rate, lower than MFN	6%	13%	13%	None
4819.40.00.00	Other paper bags其他纸袋	5%MFN rate (no APTA concession on this line)	5%	13%	13%	None
4819.50.00.00	Other paper packaging containers其他纸包装容器	5%MFN rate (no APTA concession on this line)	5%	13%	13%	AR
4819.60.00.00	Box files, letter trays, storage boxes and similar articles, of paper or paperboard纸卷宗盒、信件、盘存储盒及类似品	5%MFN rate (no APTA concession on this line)	5%	13%	13%	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

Previous4818Toilet 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 One level upChapter 48Paper and paperboard, articles of paper pulp, of paper or of paperboard Next4820Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard

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.