Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or paperboard
HS Code 48026220
Poster Paper
Official tariff item: Poster paper
Current ICEGATE Duty Structure
| Duty Component | Rate |
|---|---|
| Basic Customs Duty (BCD) | 10% |
| Agriculture Infrastructure and Development Cess (AIDC) | 10% |
| CESS | 0.125% |
| Social Welfare Surcharge (SWS) | 10% of BCD |
| Integrated GST (IGST) | 18% |
Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.
Import Duty Calculator
Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 48026220 using the ICEGATE rates above.
| Component | Amount |
|---|
This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.
Classification Note
Confirm the product's material, composition, function, and technical specifications against the complete ICEGATE tariff path before filing.
Common Customs Paperwork
- Bill of Entry
- Commercial Invoice
- Packing List
These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.
Agency Checks To Verify
- IMPORT UNDER THIS CTI AS PER,SCHEDULE-I(IMPORT POLICY) IS FREE SUBJECT TO COMPULSORY REGISTRATION UNDER PAPER IMPORT MONITORING SYSTEM (PIMS) UNDER CHAPTER 48 OF ITC (HS), 2022, SCHEDULEI (IMPORT POLICY) AND INSERT A NEW POLICY CONDITION UNDER THIS CHAPTER FOR 201 TARIFF LINES: A.THE LIST OF TARIFF LINES IS AT ANNEXURE -I. B.IMPORT POLICY FOR THE ITEMS AS LISTED IN THE ANNEXURE HAS BEEN REVISED FROM FREE TO FREE SUBJECT TO COMPULSORY REGISTRATION UNDER PAPER IMPORT MONITORING SYSTEM (PIMS).C.PAPER IMPORT MONITORING SYSTEM (PIMS) SHALL REQUIRE IMPORTERS TO SUBMIT ADVANCE INFORMATION IN AN ONLINE SYSTEM FOR IMPORT OF ITEMS UNDER THE ANNEXURE-A AND OBTAIN AN AUTOMATIC REGISTRATION NUMBER BY PAYING REGISTRATION FEE OF RS. 500.THE IMPORTER CAN APPLY FOR REGISTRATION NOT EARLIER THAN 75TH DAY AND NOT LATER THAN 5TH DAY BEFORE THE EXPECTED DATE OF ARRIVAL OF IMPORT CONSIGNMENT. THE AUTOMATIC REGISTRATION NUMBER THUS GRANTED SHALL REMAIN VALID FOR A PERIOD OF 75 DAYS. MULTIPLE BILL OF ENTRIES SHALL BE ALLOWED IN SAME REGISTRATION NUMBER WITHIN THE VALIDITY PERIOD OF REGISTRATION FOR THE PERMITTED QUANTITY. D.IMPORTER SHALL HAVE TO ENTER THE REGISTRATION NUMBER AND EXPIRY DATE OF REGISTRATION IN THE BILL OF ENTRY TO ENABLE CUSTOMS FOR CLEARANCE OF CONSIGNMENT.THE PIMS WILL BE EFFECTIVE FROM 01.10.2022 I.E., BILL OF ENTRY ON OR AFTER 01.10.2022 FOR ITEMS AS LISTED IN THE ANNEXURE-I TO THIS NOTIFICATION SHALL BE GOVERNED BY PIMS.THE FACILITY OF ONLINE REGISTRATION WILL BE AVAILABLE WITH EFFECT FROM 15.07.2022 AT HTTPS://IMPORTS.GOV.IN. (REFER DGFT NOTF NO.11/2015-2020 DTD 25-05-2022)* DGFT FURTHER EXAMINED IN CONSULTATION WITH THE DEPARTMENT FOR PROMOTION OF INDUSTRY AND INTERNAL TRADE (DPIIT) AND BASED UPON THEIR INPUTS, THE FOLLOWING IS CLARIFIED:(I)PIMS REGISTRATION SHALL BE REQUIRED AT THE POINT OF IMPORT BY A UNIT IN SEZ/FTWZ OR AT THE TIME OF IMPORT BY AN EOU OF THE ITEMS COVERED UNDER PIMS.(II) PIMS REGISTRATION SHALL NOT BE REQUIRED BY THE DTA UNIT AT THE TIME OF CUSTOMS CLEARANCE FROM THE SEZ/FTWZ/EOU TO DTA IF NO PROCESSING HAS TAKEN PLACE OF THE ITEM OF PAPER THAT HAS ALREADY BEEN REGISTERED UNDER PIMS AT THE TIME OF ENTRY INTO A SEZ/FTWZ/EOU. HOWEVER, IF PROCESSING HAS TAKEN PLACE IN THE SEZ/FTWZ/EOU WITH CHANGE IN HS CODE AT 8-DIGIT LEVEL, THEN THE IMPORTER IN DTA WILL REQUIRE TO REGISTER UNDER RIMS, IF THE PROCESSED ITEM FALLS UNDER ANY OF THE TARIFF LINES COVERED UNDER PIMS.(REFER DGFT POLICY CIRCULAR NO.41/2015-2020 DTD 05-07-2022)*FOR FURTHER CLARIFICATIONS BY DGFT IN CONSULTATION OF DOC AND DPIIT FOR ISSUES RAISED AND RESPONSES REFER PARA 2.(I) TO (VI) OF DGFT POLICY NO.45/2015-20 DT 23-01-2023