Heading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4802
Paper and paperboard, articles of paper pulp, of paper or of paperboard
- Customs duty
- 10%
- 12 tariff items
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
12 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 |
|---|---|---|---|---|
| 4804 11 00 | Unbleached | 10% | 18% | kg |
| 4804 19 00 | Other | 10% | 18% | kg |
| 4804 21 00 | Unbleached | 10% | 18% | kg |
| 4804 29 00 | Other | 10% | 18% | kg |
| 4804 31 00 | Unbleached | 10% | 18% | kg |
| 4804 39 00 | Other | 10% | 18% | kg |
| 4804 41 00 | Unbleached | 10% | 18% | kg |
| 4804 42 00 | Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | 10% | 18% | kg |
| 4804 49 00 | Other | 10% | 18% | kg |
| 4804 51 00 | Unbleached | 10% | 18% | kg |
| 4804 52 00 | Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | 10% | 18% | kg |
| 4804 59 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 12 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: 12 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 12%, or 0% for some goods.
- Change: Up.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 169 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 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% or 12% | 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 |
|---|---|---|---|
| 4804 | Uncoated Kraft Paper And Paper- Board, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 | 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: 12 tariff items
China: the same goods (4804)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force and 12 expired under 4804. 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 |
|---|---|---|---|---|---|---|
| 4804.11.00.00 | Unbleached kraftliner未漂白的牛皮挂面纸 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4804.19.00.00 | Bleached kraftliner漂白的牛皮挂面纸 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4804.21.00.00 | Unbleached sack kraft paper未漂白的袋用牛皮纸 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4804.29.00.00 | Bleached kraft paper for sacks and bags漂白的袋用牛皮纸 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4804.31.00.20 | Other unbleached thin kraft paper and paperboard, >=69 N.M/, tear index >=10 Mn2/g, tensile energy absorption index >=1.0 J/g, tensile energy absorption index >=0.8 J/g, air permeability >=3.4 um/, elongation >=2%. Basis weight <=115 g/m2未漂白的其他薄牛皮纸及纸板大于等于69N.M/,撕裂指数大于等于10Mn2/g,抗张能量吸收指数大于等于1.0J/g, 抗张能量吸收指数大于等于0.8J/g,透气度大于等于3.4um/,伸长率大于等于2%。定量克重≤115克㎡ | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 0% | None |
| 4804.31.00.90 | Other unbleached kraft paper and paperboard未漂白的其他薄牛皮纸及纸板 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 0% | None |
| 4804.39.00.00 | Other kraft paper and paperboard, weighing ≤ 150 g/m2每平米重量≤150克的其他牛皮纸及纸板 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 0% | None |
| 4804.41.00.00 | Other unbleached medium-heavy kraft paper and paperboard未漂白的其他中厚牛皮纸及纸板 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 0% | None |
| 4804.42.00.00 | Homogeneously bleached medium-heavy kraft paper and paperboard本体均匀漂白的中厚牛皮纸及纸板 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4804.49.00.00 | Other bleached medium or heavy kraft paper and paperboard其他漂白的中厚牛皮纸及纸板 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 0% | None |
| 4804.51.00.00 | Other unbleached heavy kraft paper and paperboard未漂白的其他厚牛皮纸及纸板 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 0% | None |
| 4804.52.00.00 | Homogeneously bleached heavy kraft paper and paperboard本体均匀漂白的厚牛皮纸及纸板 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 4804.59.00.00 | Other bleached kraft paper and paperboard, heavy其他漂白的厚牛皮纸及纸板 | 2%MFN rate (no APTA concession on this line) | 2% | 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.
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
Previous4803Toilet 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 sheetsOne level upChapter 48Paper and paperboard, articles of paper pulp, of paper or of paperboardNext4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
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.