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

HS 4822 90Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened): 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
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
4822 90 10Paper tubes10%18%kg
4822 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. 188Bobbins, spools, cops and simila r supports of pape r pulp, paper or paperboard (whether or not perforated or hardened)18%

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
4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)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 4822 90, and China's below.

China: the same goods (4822 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4822 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
4822.90.00.00Other bobbins, spools and cops, of paper纸制的其他筒管,卷轴,纡子5%China's provisional rate, lower than MFN6%13%13%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

4822.90.00Other bobbins, spools, cops and similar supports of paper

4822.90.00.00Other bobbins, spools and cops, of paper纸制的其他筒管,卷轴,纡子

Including similar products包括类似品

Unit
kg
MFN import duty
6%
Provisional import duty
5%
General import duty
70%
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.Use用途
  • 3.Of paper材质(纸制)
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
5%
New Zealand
5%
Cambodia
5%
CIQ codes
  • 4822900000999Other bobbins, spools, cops and similar supports of paper纸制的其他筒管,卷轴,纡子(包括类似品)

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

Previous4821 90OtherOne level up4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)Next4823 70Moulded or pressed article of paper pulp

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.