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

HS 4819 50Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe like: other packing containers, including record sleeves

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

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
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
4819 50 10Made of corrugated paper or paperboard10%18%kg
4819 50 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%, 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 185All Goods (other than Cartons, boxes and cases of, - (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board)18%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131Rupee notes or coins when sold to Reserve Bank of India or the Government of IndiaNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 318Paper splints for matches, whether or not waxed, Asphaltic roofing sheets5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319Paper Sacks/Bags and bio-degradable bags5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 12% or 18%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250%, 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like1.2%—

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 4819 50, and China's below.

China: the same goods (4819 50)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4819 50. 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
4819.50.00.00Other paper packaging containers其他纸包装容器5%MFN rate (no APTA concession on this line)5%13%13%AR
  • 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

4819.50.00Other packing containers, of paper or paperboard, including record sleeves

4819.50.00.00Other paper packaging containers其他纸包装容器

Including record sleeves包括唱片套

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
80%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material材质
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
5%
New Zealand
5%
Cambodia
5%
CIQ codes
  • 4819500000999Other paper packing containers (including record sleeves)其他纸包装容器(包括唱片套)

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

Previous4819 20Folding cartons, boxes and cases, of non-corrugated paper and paperboardOne level up4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres, box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops orthe likeNext4820 10Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles

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.