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

HS 4802 54Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803, hand-made paper and paperboard: weighing less than 40 g/

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

Customs duty
10%
6 tariff items
GST now
0%, 5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

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

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4802 54 10India Paper10%0%, 5% or 18%kg
4802 54 20Litho and offset paper10%0%, 5% or 18%kg
4802 54 30Duplicating paper10%0%, 5% or 18%kg
4802 54 40Airmail paper10%0%, 5% or 18%kg
4802 54 50Tissue paper10%0%, 5% or 18%kg
4802 54 90Other10%0%, 5% or 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 6 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 6 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0%, 5% or 18%, depending on the goods.
  • Until 21 September 2025 0% or 12%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 127Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the GovernmentNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 128Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooksNil
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 8Hand-made paper and paperboard5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 167Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than uncoated paper and paperboard for exercise book, graph book, laboratory note book and notebooks only]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% or 12%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%, 5% or 18%10/2025-Integrated Tax (Rate); 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-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
4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch card and punch tape paper , in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard1.2%—

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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 6 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4802 54, and China's below.

China: the same goods (4802 54)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4802 54. 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
4802.54.00.00Uncoated thin paper or paperboard, for writing, printing or other graphic purposes书写,印刷等用未涂布薄纸或纸板0%China's provisional rate, lower than MFN6%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

4802.54.00Other uncoated paper for writing or printing, mechanical pulp content ≤ 10%, weight < 40g/m2

4802.54.00.00Uncoated thin paper or paperboard, for writing, printing or other graphic purposes书写,印刷等用未涂布薄纸或纸板

Weighing <40g/m2, with a fiber content obtained by mechanical or chemi-mechanical methods <=10%每平米重<40g,机械或化学机械法制得的纤维含量≤10%

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.Use (for writing, printing, etc.)用途(书写、印刷等用)
  • 3.Type种类
  • 4.Extent of working (uncoated, undyed surface, etc.)加工程度(未涂布、未染面等)
  • 5.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)
  • 6.Grammage per square metre每平方米克重
  • 7.Type and content of fibre纤维种类和含量
  • 8.Date of contract签约日期
  • 9.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)
  • 10.GTIN
  • 11.CAS
  • 12.Other其他
China's agreement rates
New Zealand
0%
Mauritius
0%
Cambodia
0%
Hong Kong
0%
Macao
0%
CIQ codes
  • 4802540000999Uncoated thin paper or paperboard for writing, printing or other graphic purposes (weighing < 40g/m², containing ≤ 10% by weight of mechanical or chemi-mechanical fibres)书写,印刷等用未涂布薄纸或纸板(每平米重<40g,机械或化学-机械法制得的纤维含量≤10%)

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

Previous4802 20Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboardOne level up4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of heading 4801 or 4803, hand-made paper and paperboardNext4802 56Weighing 40 g/m 2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state

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.