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

HS 4807 00Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets

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

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

Codes under this subheading

2 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
4807 00 10Straw paper and other straw board, whether or not covered with paper other than straw paper10%18%kg
4807 00 90Other10%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%.
  • Until 21 September 2025 12%.
  • Change: Up.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 174Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 202518%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
4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets1.2%—

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 4807 00, and China's below.

China: the same goods (4807 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4807 00. 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
4807.00.00.00Composite paper and paperboard, in rolls or sheets成卷或成张的复合纸及纸板5%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

4807.00.00Composite paper and paperboard, in rolls or sheets, not coated or impregnated

4807.00.00.00Composite paper and paperboard, in rolls or sheets成卷或成张的复合纸及纸板

Not surface-coated or impregnated, whether or not internally reinforced未经表面涂布或未浸渍,不论内层是否有加强材料

Unit
kg
MFN import duty
6%
Provisional import duty
5%
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

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.Method of processing (laminated)加工方法(黏合多层)
  • 3.Degree of processing (not surface-coated or impregnated)加工程度(未经表面涂布或未浸渍)
  • 4.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)
  • 5.Date of contract签约日期
  • 6.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)
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
CIQ codes
  • 4807000000999Composite paper and paperboard, in rolls or sheets (not surface-coated or impregnated, whether or not internally reinforced)成卷或成张的复合纸及纸板(未经表面涂布或未浸渍,不论内层是否有加强材料)

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

Previous4806 40Glassine and other glazed transparent or translucent papersOne level up4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheetsNext4808 40Kraft paper, creped or crinkled, whether or not embossed or Perforated

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.