Chapter 48 - Paper and paperboard; articles of paper pulp, paper or paperboard

HS Code 48191010

Corrugated paper or paperboard boxes

Official tariff item: Boxes

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 48191010 using the ICEGATE rates above.

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

Distinguish boxes from corrugated cases, non-corrugated folding cartons, bags, and office storage articles.

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

  • ICEGATE returned an additional 0.125% CESS component for this tariff item; reconfirm the current component before filing.

Common Product Examples

Corrugated shipping boxes Cardboard cartons Packing boxes

Other Codes in Chapter 48

48010010 Glazed Official Indian tariff item 48010010 covers Glazed. It falls under heading 4801 for NEWSPRINT, IN ROLLS OR SHEETS. BCD 10% AIDC 10% CESS 0.125% IGST 5% 48010090 Newsprint, In Rolls or Sheets - Other Official Indian tariff item 48010090 covers Other. It falls under heading 4801 for NEWSPRINT, IN ROLLS OR SHEETS. BCD 10% AIDC 10% CESS 0.125% IGST 5% 48021010 Paper Official Indian tariff item 48021010 covers Paper. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48021020 Paperboard Official Indian tariff item 48021020 covers Paperboard. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48022010 Photographic Base Paper, Uncoated Official Indian tariff item 48022010 covers Photographic base paper, uncoated. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48022090 Paper and Paperboard of A Kind Used As A Base for Photo-Sensitive, Heat-Sensitive or Electro-Sensitive Paper or Paperboard - Other Official Indian tariff item 48022090 covers Other. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48024000 Wall Paper Base Official Indian tariff item 48024000 covers Wall paper base. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48025410 India Paper Official Indian tariff item 48025410 covers India Paper. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48025420 Litho and Offset Paper Official Indian tariff item 48025420 covers Litho and offset paper. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48025430 Duplicating Paper Official Indian tariff item 48025430 covers Duplicating paper. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48025440 Airmail Paper Official Indian tariff item 48025440 covers AIRMAIL PAPER. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18% 48025450 Tissue Paper Official Indian tariff item 48025450 covers Tissue Paper. It falls under heading 4802 for UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD. BCD 10% AIDC 10% CESS 0.125% IGST 18%