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

HS 4819 60 00Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

Paper and paperboard, articles of paper pulp, of paper or of paperboard › 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 orthe like

Customs duty
10%
Tariff rate
GST now
18%
or 0% or 5% for some goods
Import policy
Free
With a condition
Export policy
Free
Unit
kg
Duty in China
5%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
India–Australia ECTA0%Australia
India–EFTA TEPA53/2025-Customs0%Iceland, Norway
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Mauritius CECPA2.9%Mauritius
India–Singapore CECA5%Singapore
SAFTA5%Sri Lanka
SAPTA5%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Liechtenstein
India–MERCOSUR PTA8%Argentina, Brazil, Paraguay, Uruguay
India–UK CETA29/2026-Customs9%United Kingdom
SAPTA9%Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Import under this CTI as per, Schedule-1(Import Policy) is Free subject to compulsory registration under PIMS under chapter 48 of ITC (HS) 2022 and insert a new policy condition under this chapter for 201 tariff lines: a. The list of tariff lines is at Annexure -I. b. Import policy for the items as listed in the Annexure has been revised from Free to Free subject to compulsory registration under Paper Import Monitoring System (PIMS) c. Paper Import Monitoring System (PIMS)) shall require importers to submit advance information in an online system for import of items under the Annexure -A and obtain an automatic Registration Number by paying registration fee of Rs. 500. The importer can apply for registration not earlier than 75th day and not later than 5th day before the expected date of arrival of import consignment. The automatic Registration Number thus granted shall remain valid for a period of 75 days. Multiple Bill of Entries shall be allowed in same registration number within the validity period of registration for the permitted quantity. d. Importer shall have to enter the Registration Number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment. e.The PIMS will be effective from 01.10.2022 i.e. Bill of Entry on or after 01.10.2022 for items as listed in the Annexure -I to this Notification shall be governed by PIMS.The facility of online registration will be available with effect from 15.07.2022 at https://imports.gov.in (Refer DGFT NOTF no.11/2015-2020 dtd 25-05-2022)*DGFT further examined in consultation with the DPIIT and based upon their inputs, the following is clarified:(i)PIMS registration shall be required at the point of import by a unit in SEZ/FTWZ or at the time of import by an EOU of the items covered under PIMS.(ii) PIMS registration shall not be required by the DTA unit at the time of customs clearance from the SEZ/FTWZ/EOU to DTA if no processing has taken place of the item of paper that has already been registered under PIMS at the time of entry into a SEZ/FTWZ/EOU.However, if processing has taken place in the SEZ/FTWZ/EOU with change in HS code at 8-digit level, then the importer in DTA will require to register under rims, if the processed item falls under any of the tariff lines covered under PIMS.Refer DGFT Policy Circular No.41/2015-2020 dtd 05-07-2022*For further clarifications by DGFT in consultation of DoC and DPIIT for issues raised and responses refer para 2.(i) to (vi) of DGFT Policy No.45/2015-20 DT 23-01-2023*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free under DGFT 11/2015-2020 of 25 May 2022.
  • Condition: Free subject to Compulsory Registration under Paper Import Monitoring System (PIMS) as per policy condition 04 of this Chapter.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 185All 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. 131Rupee notes or coins when sold to Reserve Bank of India or the Government of IndiaNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 318Paper splints for matches, whether or not waxed, Asphaltic roofing sheets5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319Paper Sacks/Bags and bio-degradable bags5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 12% or 18%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250%, 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 itemGoodsRateCap
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 or the like1.2%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4819 60, and China's below.

China: the same goods (4819 60)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4819 60. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4819.60.00.00Box 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.

Every Chinese code in full

4819.60.00Box files, letter trays, storage boxes and similar articles, of paper or paperboard

4819.60.00.00Box 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

For use in offices, shops and similar premises办公室,商店及类似场所使用的

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
80%
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.Material材质
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
5%
New Zealand
5%
Cambodia
5%
CIQ codes
  • 4819600000999Box files, letter trays, storage boxes & similar articles, of paper or paperboard, of a kind used in offices, shops or similar places纸卷宗盒、信件、盘存储盒及类似品(办公室,商店及类似场所使用的)

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

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.