Subheading · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4823 90Paper and paperboard, articles of paper pulp, of paper or of paperboard: other
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%
- 14 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
14 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 90 11 | Braille paper | 10% | 0%, 5% or 18% | kg |
| 4823 90 12 | Cellulose in sole board or sheet | 10% | 0%, 5% or 18% | kg |
| 4823 90 13 | Packing and wrapping paper | 10% | 0%, 5% or 18% | kg |
| 4823 90 14 | Paper for cigarette filter tips | 10% | 0%, 5% or 18% | kg |
| 4823 90 15 | Paper cone for loudspeaker | 10% | 0%, 5% or 18% | kg |
| 4823 90 16 | Patterns made of papers for leather footwear, leather garments and goods | 10% | 0%, 5% or 18% | kg |
| 4823 90 17 | Patterns made of paper for articles of apparel and clothing accessories | 10% | 0%, 5% or 18% | kg |
| 4823 90 18 | Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations | 10% | 0%, 5% or 18% | kg |
| 4823 90 19 | Decorative laminates | 10% | 0%, 5% or 18% | kg |
| 4823 90 21 | Pre-punched cards | 10% | 0%, 5% or 18% | kg |
| 4823 90 22 | Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width | 10% | 0%, 5% or 18% | kg |
| 4823 90 23 | Typewriting paper cut to size | 10% | 0%, 5% or 18% | kg |
| 4823 90 30 | Plain or embossed seals made of paper, laminated paper or paper gaskets | 10% | 0%, 5% or 18% | kg |
| 4823 90 90 | Other Note: Cellophane Transparent Film (also known as Cellophane Transparent paper) - Attracts ADD vide notification 94/2006-Cus. dt. 7.9.2006 Ch.39. | 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 14 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: 15 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 15 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4823 90, and China's below.
China: the same goods (4823 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4823 90. 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 |
|---|---|---|---|---|---|---|
| 4823.90.10.00 | 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.
Every Chinese code in full
4823.90.10Floor coverings on a base of paper or paperboard
4823.90.10.00Other 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
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 90%
- 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.Use用途
- 3.Material (with a base of paper or paperboard)材质(以纸或纸板为底制成)
- 4.Specification规格
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4823901000999Other 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
4823.90.20Joss paper and similar articles
4823.90.20.00Joss paper and similar articles神纸及类似用品
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 180%
- 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.Of paper材质(纸制)
- 3.Specification规格
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.1%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4823902000999Joss paper and similar articles神纸及类似用品
4823.90.30Paper fans
4823.90.30.00Paper fans纸扇
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- 0%
- General import duty
- 90%
- 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.Of paper材质(纸制)
- 3.Specification规格
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.1%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4823903000999Paper fans纸扇
4823.90.90Other cut-to-size paper, paperboard, cellulose wadding and webs of cellulose fibres, n.e.s.
4823.90.90.00Other paper and paperboard, and articles thereof其他纸及纸制品
Including other articles of cellulose wadding and webs of cellulose fibres包括纤维素絮纸及纤维素纤维网纸制的其他物品
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 90%
- 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.Of paper材质(纸制)
- 3.Shape (e.g., round, triangular)形状(圆形、三角形等)
- 4.Specification规格
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- New Zealand
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4823909000101Other paper and paperboard and articles thereof (including other articles of cellulose wadding or webs of cellulose fibres) (other paper and paperboard and articles thereof)其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(其它纸及纸制品)
- 4823909000102Other articles of paper or paperboard (including cellulose wadding and webs of cellulose fibres) (food contact base paper products)其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品接触原纸产品)
- 4823909000103Other paper and paperboard and articles thereof (including other articles of cellulose wadding or webs of cellulose fibres) (food contact composite paper products (paper combined with plastic film or other materials))其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品接触复合纸产品(纸和塑料膜等其他材料复合))
- 4823909000104Other paper and paperboard (including cellulose wadding and webs of cellulose fibres) (food contact waxed paper products)其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品接触上蜡纸产品)
- 4823909000105Other paper and paperboard (including cellulose wadding and webs of cellulose fibres) (food contact other paper products)其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品接触其他纸产品)
- 4823909000106Other paper and paperboard and articles thereof (including other articles of cellulose wadding or webs of cellulose fibres) (packaging paper for food)其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品用原纸包装)
- 4823909000107Other paper & paperboard articles (incl. other articles of cellulose wadding & webs of cellulose fibres) (Composite paper packaging for food (paper and plastic film and other materials composite))其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品用复合纸包装(纸和塑料膜等其他材料复合))
- 4823909000108Other articles of paper or paperboard (including cellulose wadding and webs of cellulose fibres) (waxed paper packaging for food)其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品用上蜡纸包装)
- 4823909000109Other articles of paper or paperboard (including cellulose wadding and webs of cellulose fibres) (other paper packaging for food)其他纸及纸制品(包括纤维素絮纸及纤维素纤维网纸制的其他物品)(食品用其他纸包装)
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
Previous4823 70Moulded or pressed article of paper pulpOne level up4823Other 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 fibersNext4901 10In single sheets, whether or not folded
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.