Subheading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4810 19Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: other
Paper and paperboard, articles of paper pulp, of paper or of paperboard
- Customs duty
- 10%
- 4 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 4810 19 10 | Imitation art paper | 10% | 18% | kg |
| 4810 19 20 | Art paper | 10% | 18% | kg |
| 4810 19 30 | Chrome paper or paperboard | 10% | 18% | kg |
| 4810 19 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 4 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: 4 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 177 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets of any size | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface – coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size | 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4810 19, and China's below.
China: the same goods (4810 19)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4810 19. 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 |
|---|---|---|---|---|---|---|
| 4810.19.00.00 | Other paper and paperboard for writing, printing or other graphic purposes其他书写、印刷或类似用途的纸及纸板 | 0%China's provisional rate, lower than MFN | 5% | 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
4810.19.00Other writing or printing paper and paperboard, coated with kaolin or other inorganic substances, containing ≤ 10% mechanical fibres
4810.19.00.00Other paper and paperboard for writing, printing or other graphic purposes其他书写、印刷或类似用途的纸及纸板
Containing ≤10% of fibres obtained by a mechanical or chemi-mechanical process所含用机械或化学机械法制得的纤维≤10%
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- 0%
- 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.Use (writing, printing, etc.)用途(书写、印刷等)
- 3.Type (kraft paper, white board, coated paper, etc.)种类(牛皮纸、白板纸、铜版纸等)
- 4.Form (in rolls or sheets, etc.)状态(成卷或张等)
- 5.Degree of processing (coated on one or both sides with inorganic substances, bleached)加工程度(单面或双面涂布无机物、漂白)
- 6.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)
- 7.Grammage per square metre每平方米克重
- 8.Type and content of fibre纤维种类和含量
- 9.Date of contract签约日期
- 10.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)
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 2.5%
- Cambodia
- 2.5%
- Laos
- 2.5%
- Malaysia
- 2.5%
- Singapore
- 2.5%
- Thailand
- 2.5%
- Vietnam
- 2.5%
- Indonesia
- 2.5%
- Philippines
- 2.5%
- Myanmar
- 2.5%
CIQ codes
- 4810190000999Other paper and paperboard for writing, printing or other graphic purposes (containing ≤ 10% of fibres obtained by mechanical or chemi-mechanical process)其他书写、印刷或类似用途的纸及纸板(所含用机械或化学-机械法制得的纤维≤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
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 19 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.