Heading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4823Paper and paperboard, articles of paper pulp, of paper or of paperboard: other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paperpulp, paper, paperboard, cellulose wadding or webs of cellulose fibers
- Customs duty
- 10% to 20%
- 22 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
6 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 |
|---|---|---|---|---|
| 4823 20 00 | Filter paper and paperboard | 10% | 0%, 5% or 18% | kg |
| 4823 40 00 | Rolls, sheets and dials, printed for self-recording apparatus | 10% | 0%, 5% or 18% | kg |
| 4823 61 00 | Of bamboo | 10% | 0%, 5% or 18% | kg |
| 4823 69 00 | Other | 10% | 0%, 5% or 18% | kg |
| 4823 70 | Moulded or pressed article of paper pulp | 10% | 0%, 5% or 18% | kg |
| 4823 90 | Other | 10% to 20% | 0%, 5% or 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 22 tariff items: 10% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: Nil to USD 1.34 per kg, by origin and producer (until 21 Oct 2029). Cellophane Transparent Film. 20/2024-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 23 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 9 | Articles made of paper mache | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 323 | Paper pulp moulded trays; Kites, Paper mache articles | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 189 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, Kites, Paper mache articles] | 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%, 5%, 12% or 18% | 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres | — | — |
| 482301 | Single Side Decorative Laminates with barrier paper | 1.2% | — |
| 482302 | Decorative handicraft articles made of papier-mache | 2.2% | Rs. 18.4 per Kg |
| 482399 | Others | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 23 tariff items
China: the same goods (4823)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force and 1 expired under 4823. 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 |
|---|---|---|---|---|---|---|
| 4823.20.00.00 | Filter paper and paperboard, cut to shape切成形的滤纸及纸板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 4823.40.00.00 | Printed paper for automatic recording instruments已印制的自动记录器用打印纸 | 5%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4823.61.00.00 | Plates, dishes, bowls, cups and similar articles of bamboo pulp paper竹浆纸制的盘,碟,盆,杯及类似品 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | AM |
| 4823.69.10.00 | Other plates, dishes, bowls, cups and similar articles, of paper pulp of non-wood vegetable fibre其他非木植物浆纸制的盘,碟,盆,杯及类似品 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | AM |
| 4823.69.90.00 | Other plates, dishes, bowls, cups and similar articles, of paper其他纸制的盘,碟,盆,杯及类似品 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | AM |
| 4823.70.00.00 | Articles of pressed or moulded pulp压制或模制纸浆制品 | 5%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4823.90.10.00 | Other floor coverings with a base of paper or paperboard其他以纸或纸板为底制成的铺地制品 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
| 4823.90.20.00 | Joss paper and similar articles神纸及类似用品 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4823.90.30.00 | Paper fans纸扇 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | None |
| 4823.90.90.00 | Other paper and paperboard, and articles thereof其他纸及纸制品 | 0%China's provisional rate, lower than MFN | 6% | 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.
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
Previous4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)One level upChapter 48Paper and paperboard, articles of paper pulp, of paper or of paperboardNext4901Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
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 18 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 18 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.