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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 48026960Paper for security printing, currency paper, stamp paper

48026960
18% IGSTSchedule II
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

Heading 4802: 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

4802696018% IGST · Schedule II

Paper for security printing, currency paper, stamp paper

Importing this at the standard rate costs ≈ ₹32.42 in duty for every ₹100 of shipment value.

Total duty (MFN)
32.42%
≈ ₹32.42 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

₹
Goods value (CIF)₹10,00,000
Basic Customs Duty (10%)₹1,00,000
AIDC (1%)₹10,000
Social Welfare Surcharge (10%)₹11,000
IGST (18%)₹2,01,780
Compensation Cess (0.13%)₹1,401
Total duty payable₹3,24,181
Total landed cost₹13,24,181
This is the standard rate — pick an FTA origin to see savings.
48026960IGST18%Total32.42%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed:

Compliance at a glance

Import policy:Restricted
* AS PER ITC(HS) IMPORT POLICY, IMPORT UNDER THIS CTI IS RESTRICTED. HOWEVER, IMPORT OF WATER-MARK BANK NOTE PAPER MAY BE MADE, WITHOUT AN IMPORT LICENCE, BY THE NOTE PRINTING PRESSES OF THE GOVERNMENT OF INDIA, NAMELY, CURRENCY NOTE PRESS, NASIK; BANK NOTE PRESS, DEWAS BOTH UNITS OF SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED (SPMCIL); BHARATIYA RESERVE BANK NOTE MUDRAN PRIVATE LTD.(BRBNMPL) UNITS IN MYSORE, SALBONI AND BANGALORE, SUBJECT TO SUBMISSION OF A CERTIFICATE OF IMPORT FROM THE HEAD OF UNITS AND WITH ACTUAL USER CONDITION. REFER DGFT NOTIFICATION NO. 13/2015-20 DATED 12-07-2021 AND POLICY CONDITION 1 TO CHAPTER-48. THE CONDITIONS FOR IMPORT OF SECURITY PRINTING PAPER IS AS PER ITC HS POLICY CONDT. NO 3 OF CH 48.*

Effective import duty stack

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

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-II167
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.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 10pp
  • Australia0%save 10pp
  • Japan0%save 10pp
  • Least Developed Countries0%save 10pp
  • Malaysia0%save 10pp
  • Nepal0%save 10pp
  • Philippines0%save 10pp
  • SAFTA (LDC) countries0%save 10pp
  • Sri Lanka0%save 10pp
  • the republic of Korea0%save 10pp
  • SAFTA countries5%save 5pp
  • APTA countries7%save 3pp
  • United Arab Emirats7%save 3pp
  • MFN — no FTA (baseline)10%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

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
    4802Heading (4-digit)
    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
  2. 2
    48026960Tariff Item (8-digit)
    Paper for security printing, currency paper, stamp paper
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 →

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

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HSN Code 48026960 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

Still have questions? Our support team is here to help 24/7.