Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 48211010

48211010
18% IGSTSchedule II

Paper tags

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

10%₹10.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

10%₹1.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹1.10
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹20.18Notif. 009/2025-II187
Cess

Compensation Cess — applies on top of IGST on select codes.

0.13%₹0.14
Total Duty32.42%₹32.42 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 10% = ₹10.00
  2. AIDC = BCD × 10% = ₹1.00
  3. SWS = (BCD + AIDC) × 10% = ₹1.10(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹20.18
  5. Cess = (AV + BCD + AIDC + SWS) × 0.13% = ₹0.14
  6. Total Duty = BCD + AIDC + SWS + IGST + Cess = ₹32.42 (32.42%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Least Developed Countries(−10 pp vs MFN)
MFN (no FTA)
10%
baseline
Least Developed CountriesBest
0%
−10 pp vs MFN
Nepal
0%
−10 pp vs MFN
SAFTA (LDC) countries
0%
−10 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
*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*

Where this code sits

Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard
Tariff hierarchy
  1. 1
    4821Heading (4-digit)
    PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED
  2. 2
    48211010Tariff Item (8-digit)
    Paper tags
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 48)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Related codes

Other entries sharing the same heading. Useful for narrowing down the right tariff item.

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

Related EximPe tools

Free, no signup — same trade-and-payments toolset your team uses to move money across borders.

EximPe Support

EximPe SupportHi there! 👋
How can we help you with your global payments today?