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

HS 4813 90Cigarette paper, whether or not cut to sizeor in the form of booklets or tubes: other

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
7.5%
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
4813 90 10Cigarette paper in bulk, or in sheets10%18%kg
4813 90 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 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 180Cigarette paper, whether or not cut to size or in the form of booklets or tubes18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%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
4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes1.2%—

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 4813 90, and China's below.

China: the same goods (4813 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4813 90. 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
4813.90.00.00Other cigarette paper其他卷烟纸7.5%MFN rate (no APTA concession on this line)7.5%13%0%7
  • 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

4813.90.00Other cigarette paper, whether or not cut to size

4813.90.00.00Other cigarette paper其他卷烟纸

Whether or not cut to size, not specified in heading 4813不论是否切成一定尺寸,品目4813未具体列名的

Unit
kg
MFN import duty
7.5%
Provisional import duty
None
General import duty
100%
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
  • 7Automatic import licence自动进口许可证
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.Specification (width, etc.)规格(宽度等)
  • 3.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)
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
CIQ codes
  • 4813900000999Other cigarette paper (whether or not cut to size, not specified in heading 4813)其他卷烟纸(不论是否切成一定尺寸,品目4813未具体列名的)

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

Previous4811 90Other paper, paperboard, cellulose wadding and webs of cellulose fibresOne level up4813Cigarette paper, whether or not cut to sizeor in the form of booklets or tubesNext4816 20Self-copy paper

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.