HSN Code for Paper in India: Printing, Packaging & Specialty Papers
HSN codes for paper in India fall under Chapters 47 (wood pulp) and 48 (paper and paperboard) of the Customs Tariff Act, 1975. Printing and writing paper is classified under 4802, kraft paper under 4804, corrugated board under 4808, and tissue paper under 4818. GST rates range from 5% on newsprint to 18% on tissue and sanitary paper products. Import BCD is 5% for newsprint and 10% for most other paper types.
What are the HSN codes for paper products in India?
All paper and paperboard products are classified under Chapter 48 of the ITC-HS schedule. Wood pulp sits separately in Chapter 47.
Chapter 48 hierarchy by heading:
- 4801: Newsprint
- 4802: Uncoated writing/printing paper (A4 copier paper, offset stock, exercise book paper)
- 4804: Uncoated kraft paper and paperboard (sack kraft, liner board)
- 4805: Other uncoated paper (fluting medium, test liner, grey board)
- 4808: Corrugated paper and paperboard
- 4810: Coated paper (art paper, chromo paper, glossy printing stock)
- 4818: Tissue paper, toilet paper, napkins, sanitary products
- 4819: Cartons, boxes, bags, packaging containers
Common errors: finished corrugated boxes go under 4819 10, not 4808 (which covers the sheet material). Coated paper goes under 4810, not 4802 — the coating determines the heading, not the end use.
How do I classify printing paper vs packaging paper?
Coating, weight, and function determine the classification.
Printing and writing paper (4802): Uncoated paper for writing, printing, or photocopying. A4 copier paper, bond paper, offset stock, and exercise book paper all fall here. Key sub-heading: 4802 56 (40-150 g/m², in sheets).
- Kraft paper (4804): Uncoated kraft paper. "Kraft" refers to the pulping process, not the colour. Used in cement bags, flour bags, and kraftliner.
- Corrugated material (4808): Corrugated paper or paperboard used as raw material for box manufacturing. Key sub-heading: 4808 10.
- Coated paper (4810): Paper coated with kaolin (china clay) or other inorganic substances — art paper, chromo paper, glossy magazine stock.
If your invoice says "printing paper," check whether it is coated or uncoated before classifying. Coated printing stock belongs in 4810, not 4802.
What is the customs duty on paper imports?
BCD rates on paper imports depend on the specific heading within Chapter 48.
| Paper Type | HSN Code | BCD Rate | IGST Rate | Anti-dumping / Special Conditions |
|---|---|---|---|---|
| Newsprint | 4801 | 5% | 5% | None currently |
| Printing/writing paper (uncoated) | 4802 | 10% | 18% | None |
| Kraft paper | 4804 | 10% | 12% | None |
| Other uncoated paper | 4805 | 10% | 12% | Check for MIP on multi-layer board |
| Corrugated board | 4808 | 10% | 12% | None |
| Coated paper (art paper) | 4810 | 10% | 12% | Anti-dumping duty on certain coated paper from China |
| Tissue paper | 4818 | 10% | 18% | None |
| Cartons and boxes | 4819 | 10% | 12% or 18% | Depends on product-specific classification |
Source: CBIC Customs Tariff, Chapter 48, 2025-26.
Newsprint BCD is 5% (since February 2020). For coated paper (4810), check for anti-dumping duties on imports from China. A Minimum Import Price (MIP) of ₹67,220 per tonne applies to virgin multi-layer paperboard imports.
Total landed cost formula: Assessable Value + BCD + Social Welfare Surcharge (10% of BCD) + IGST on the cumulative value.
What GST rates apply to paper products?
Paper products fall across three GST slabs: 5%, 12%, and 18%.
5% GST:
- Newsprint (4801)
- Exercise book and notebook paper (4802 sub-headings for ruled/exercise books only)
- Newspapers, printed (4902 under Chapter 49)
- Judicial and non-judicial stamp papers: NIL
12% GST:
- Kraft paper (4804), corrugated board (4808), coated paper (4810), cartons and packaging (4819), envelopes (4817), paper labels (4821), carbon paper (4816)
18% GST:
- Tissue paper, toilet paper, napkins (4818)
- General printing and writing paper, A4 copier paper, offset paper (4802, revised September 2025)
- Specialty coated papers (certain sub-headings under 4811)
- Handmade paper and articles (certain classifications)
A4 and general printing/offset paper under 4802 moved to 18% GST in September 2025. Only exercise book and notebook paper remains at 5%.
For exporters: paper exports are zero-rated under GST. File under LUT to avoid paying IGST upfront.
How does Eximoz classify paper and packaging products?
Eximoz automates paper and paperboard classification by matching product descriptions, composition, and coating specs against the full Chapter 48 tariff schedule — cutting the risk of a wrong code on the Bill of Entry. See eximoz.com.
Frequently asked questions about paper HSN codes
What is the HSN code for A4 printing paper?
A4 printing paper falls under HSN 4802 56, which covers uncoated paper and paperboard weighing between 40 g/m² and 150 g/m², in sheets. Standard A4 copier paper is 75-80 g/m², putting it squarely in this sub-heading. GST is 18% (revised from 5% in September 2025). Note: paper specifically for exercise books and notebooks remains at 5% GST.
What is the import duty on paper in India?
BCD ranges from 5% (newsprint) to 10% (most other paper). Add Social Welfare Surcharge (10% of BCD) plus IGST (5-18% depending on paper type) on the cumulative assessable value.
What is the HSN code for corrugated boxes?
Corrugated sheet material: 4808 10. Finished corrugated box: 4819 10. Filing a finished box under 4808 instead of 4819 will flag inconsistencies during assessment.
What GST rate applies to paper?
It depends on the type. Newsprint: 5%. A4 and general printing/writing paper (4802): 18% (revised September 2025). Exercise book/notebook paper: 5%. Kraft paper, corrugated board, coated paper, cartons, and most packaging paper: 12%. Tissue paper, toilet paper, and sanitary paper products: 18%. Newspapers (printed) under Chapter 49: 5%.
What is the HSN code for tissue paper?
Tissue paper falls under heading 4818 (toilet paper: 4818 10, facial tissues: 4818 20, paper towels: 4818 30). All sub-headings under 4818 attract 18% GST.