Subheading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4803 00Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface- coloured, surface decorated or printed, in rolls or sheets
Paper and paperboard, articles of paper pulp, of paper or of paperboard › Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
- Customs duty
- 10%
- 2 tariff items
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 4803 00 10 | In commercial sizerolls of a width 36 cm and above | 10% | 18% | kg |
| 4803 00 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 2 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.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 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. 168 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets | 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 |
|---|---|---|---|
| 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets | — | — |
| 480301 | Tissue paper rolls whether or not interleaved (multiply) and facial tissue paper | 1.2% | — |
| 480399 | Others | 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4803 00, and China's below.
China: the same goods (4803 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4803 00. 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 |
|---|---|---|---|---|---|---|
| 4803.00.00.00 | Toilet paper, facial tissues, napkin paper & similar paper卫生纸、面巾纸、餐巾纸及类似纸 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 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.
Every Chinese code in full
4803.00.00Household or sanitary paper, facial tissues, napkins, in rolls or sheets
4803.00.00.00Toilet paper, facial tissues, napkin paper & similar paper卫生纸、面巾纸、餐巾纸及类似纸
In strips or rolls of a width exceeding 36 cm, or in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm成条或成卷宽>36cm,或一边>36cm,一边>15cm的成张矩形
- Unit
- kg
- MFN import duty
- 5%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
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 (toilet paper, facial tissue and similar paper)种类(卫生纸、面巾纸等类似纸)
- 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.Date of contract签约日期
- 5.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)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- New Zealand
- 3.8%
CIQ codes
- 4803000000101Toilet paper, facial tissue, napkin paper and similar paper (in strips or rolls >36cm wide, or in rectangular sheets with one side >36cm and one side >15cm) (toilet paper stock, toilet paper)卫生纸、面巾纸、餐巾纸及类似纸(成条或成卷宽>36cm,或一边>36cm,一边>15cm的成张矩形)(卫生纸原纸、卫生纸)
- 4803000000102Toilet paper, facial tissue, napkin paper and similar paper (in strips or rolls >36cm wide, or in sheets >36cm on one side and >15cm on the other) (facial tissue, napkin paper and similar paper)卫生纸、面巾纸、餐巾纸及类似纸(成条或成卷宽>36cm,或一边>36cm,一边>15cm的成张矩形)(面巾纸、餐巾纸及类似纸)
- 4803000000103Toilet paper, facial tissue, napkin paper and similar paper (in strips or rolls >36cm wide, or in rectangular sheets with one side >36cm and the other side >15cm) (Wiping paper)卫生纸、面巾纸、餐巾纸及类似纸(成条或成卷宽>36cm,或一边>36cm,一边>15cm的成张矩形)(擦拭用纸)
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.