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

HS 4810 39Paper 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
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

4 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
4810 39 10Insulating paper10%18%kg
4810 39 20Electric insulating press board10%18%kg
4810 39 30Insulation boards (homogenous)10%18%kg
4810 39 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 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 177Paper 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 size18%

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
4810Paper 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 size1.2%—

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 39, and China's below.

China: the same goods (4810 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4810 39. 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
4810.39.00.00Other kraft paper and paperboard, coated with inorganic substances涂无机物的其他牛皮纸及纸板0%China's provisional rate, lower than MFN5%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

4810.39.00Kraft paper & paperboard, coated with kaolin or other inorganic substances, n.e.s.

4810.39.00.00Other kraft paper and paperboard, coated with inorganic substances涂无机物的其他牛皮纸及纸板

In rolls or in sheets成卷或成张的

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 (packaging, etc.)用途(包装等)
  • 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%
CIQ codes
  • 4810390000999Other kraft paper and paperboard, coated with inorganic substances (in rolls or sheets)涂无机物的其他牛皮纸及纸板(成卷或成张的)

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

Previous4810 19OtherOne level up4810Paper 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 sizeNext4811 51Bleached weighing more than 150 g/m 2

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.