Subheading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4811 51Bleached weighing more than 150 g/
Paper and paperboard, articles of paper pulp, of paper or of paperboard › Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4809
- Customs duty
- 10%
- 2 tariff items
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 4811 51 10 | Aseptic packaging paper | 10% | 18% | kg |
| 4811 51 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 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%, or 0% or 5% for some goods.
- Until 21 September 2025 18%, or 0% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 178 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 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%, 12% or 18% | 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 |
|---|---|---|---|
| 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4811 51, and China's below.
China: the same goods (4811 51)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 4811 51. 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 |
|---|---|---|---|---|---|---|
| 4811.51.10.00 | Bleached, plastic-coated paper, double-sided, for color photographic paper漂白的彩色相纸用双面涂塑厚纸 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4811.51.91.00 | Bleached composite materials of paper, plastics and aluminium漂白的纸塑铝复合材料 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4811.51.99.00 | Bleached other coated, impregnated, covered paper and paperboard漂白的其他涂,浸,盖厚纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 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
4811.51.10Paper, double-sided plastic-coated, for colour photographic paper, weighing > 150g/m2
4811.51.10.00Bleached, plastic-coated paper, double-sided, for color photographic paper漂白的彩色相纸用双面涂塑厚纸
Weighing more than 150 g/m2, in rolls or sheets每平方米重量超过150克,成卷或成张的
- Unit
- kg
- MFN import duty
- 6%
- 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.Type种类
- 3.Degree of processing (coated, impregnated, faced, bleached, etc.)加工程度(涂布、浸渍、饰面、漂白等)
- 4.Shape (in rolls or rectangular sheets, etc.)形状(成卷或成张矩形等)
- 5.Grammage per square metre每平方米克重
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4811511000999Bleached plastic-coated paper, for color photographic paper, double-sided (weighing over 150 g/m², in rolls or sheets)漂白的彩色相纸用双面涂塑厚纸(每平方米重量超过150克,成卷或成张的)
4811.51.90
4811.51.90.00Other bleached coated, impregnated or covered paper and paperboard (paperboard means weighing more than 150 g/m², in rolls or sheets, including floor coverings on a base of paper or paperboard)漂白的其他涂,浸,盖厚纸及纸板(厚纸指每平方米重量超过150克,成卷或成张,包括以纸或纸板为底制成的铺地制品 )Expired
Heavy paper, weighing > 150 g/m², in rolls or sheets, incl. floor coverings on a base of paper or paperboard厚纸指每平方米重量超过150克,成卷或成张,包括以纸或纸板为底制成的铺地制品
- Unit
- kg
- MFN import duty
- 7.5%
- Provisional import duty
- None
- General import duty
- 40%
- Import VAT
- 17%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
4811.51.91Composite paper-plastic-aluminium materials, weighing >150g/m2
4811.51.91.00Bleached composite materials of paper, plastics and aluminium漂白的纸塑铝复合材料
Heavy paper means paper weighing more than 150 g/m², in rolls or sheets厚纸指每平方米重量超过150克,成卷或成张
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Type种类
- 3.Degree of processing (coated, impregnated, faced, bleached, etc.)加工程度(涂布、浸渍、饰面、漂白等)
- 4.Shape (in rolls or rectangular sheets, etc.)形状(成卷或成张矩形等)
- 5.Grammage per square metre每平方米克重
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4811519100999Bleached paper-plastic-aluminium composite materials (heavy paper refers to paper weighing more than 150 g/m², in rolls or sheets)漂白的纸塑铝复合材料(厚纸指每平方米重量超过150克,成卷或成张)
4811.51.99Other bleached paper and paperboard, coated, impregnated or covered with plastics (excl. adhesives), weighing >150 g/m²
4811.51.99.00Bleached other coated, impregnated, covered paper and paperboard漂白的其他涂,浸,盖厚纸及纸板
Heavy paper, weighing > 150 g/m², in rolls or sheets, incl. floor coverings on a base of paper or paperboard厚纸指每平方米重量超过150克,成卷或成张,包括以纸或纸板为底制成的铺地制品
- Unit
- kg
- MFN import duty
- 6%
- 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.Type种类
- 3.Degree of processing (coated, impregnated, faced, bleached, etc.)加工程度(涂布、浸渍、饰面、漂白等)
- 4.Shape (in rolls or rectangular sheets, etc.)形状(成卷或成张矩形等)
- 5.Grammage per square metre每平方米克重
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4811519900999Other bleached coated, impregnated or covered paper and paperboard (paperboard means weighing > 150 g/m², in rolls or sheets, incl. floor coverings on a base of paper or paperboard)漂白的其他涂,浸,盖厚纸及纸板(厚纸指每平方米重量超过150克,成卷或成张,包括以纸或纸板为底制成的铺地制品)
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 19 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.