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

HS 4805Paper and paperboard, articles of paper pulp, of paper or of paperboard: other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter

Customs duty
10%
11 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 6%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

11 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
4805 11 00Semi-chemical fluting paper10%18%kg
4805 12 00Straw fluting paper10%18%kg
4805 19 00Other10%18%kg
4805 24 00Weighing 150 g/m 2 or less10%18%kg
4805 25 00Weighing more than 150 g/m 210%18%kg
4805 30 00Sulphite wrapping paper10%18%kg
4805 40 00Filter paper and paperboard10%18%kg
4805 50 00Felt paper and paperboard10%18%kg
4805 91 00Weighing 150 g/m 2 or less10%18%kg
4805 92 00Weighing more than 150 g/m 2 but less than 225 g/m 210%18%kg
4805 93 00Weighing 225 g/m 2 or more10%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 11 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

  • Anti-dumping duty on goods from China: USD 110–542 per tonne, by origin and producer (until 26 Mar 2027). Décor Paper. 77/2021-ADD

Charged on top of the duty above, only on goods from the countries named.

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

  • Free: 11 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 170Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter18%
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%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
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter1.2%—

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: 11 tariff items

China: the same goods (4805)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force under 4805. 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
4805.11.00.00Semi-chemical fluting paper半化学的瓦楞原纸0%China's provisional rate, lower than MFN6%13%0%None
4805.12.00.00Straw fluting paper草浆瓦楞原纸0%China's provisional rate, lower than MFN6%13%0%None
4805.19.00.00Other fluting paper其他瓦楞原纸0%China's provisional rate, lower than MFN6%13%0%None
4805.24.00.00Kraftliner强韧箱纸板0%China's provisional rate, lower than MFN6%13%0%None
4805.25.00.00Kraftliner强韧箱纸板0%China's provisional rate, lower than MFN6%13%0%None
4805.30.00.00Sulphite wrapping paper亚硫酸盐包装纸6%MFN rate (no APTA concession on this line)6%13%0%None
4805.40.00.00Filter paper and paperboard滤纸及纸板6%MFN rate (no APTA concession on this line)6%13%0%None
4805.50.00.00Felt paper and paperboard毡纸及纸板6%MFN rate (no APTA concession on this line)6%13%0%None
4805.91.10.00Paper for electrolytic capacitors电解电容器原纸6%MFN rate (no APTA concession on this line)6%13%0%None
4805.91.20.00Decorative base paper装饰原纸6%MFN rate (no APTA concession on this line)6%13%0%None
4805.91.90.00Other uncoated paper and paperboard, light其他未经涂布薄纸及纸板0%China's provisional rate, lower than MFN6%13%0%None
4805.92.00.00Other uncoated medium-heavy paper and paperboard其他未经涂布中厚纸及纸板6%MFN rate (no APTA concession on this line)6%13%0%None
4805.93.00.00Other uncoated paper and paperboard, heavy其他未经涂布厚纸及纸板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.

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

Previous4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803One level upChapter 48Paper and paperboard, articles of paper pulp, of paper or of paperboardNext4806Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets

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.