All 8-Digit Codes Under HSN 4802
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: 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.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 4802 10 10 | PaperHand-made paper and paperboard | 10% | Free | 2.3% (cap ₹3.1 per kg.) |
| 4802 10 20 | PaperboardHand-made paper and paperboard | 10% | Free | 2.3% (cap ₹3.1 per kg.) |
| 4802 20 10 | Photographic base paper, uncoatedPaper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard | 10% | Free | 1% |
| 4802 20 90 | OtherPaper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard | 10% | Free | 1% |
| 4802 40 00 | Wall paper base | 10% | Free | 1% |
| 4802 54 10 | India PaperWeighing less than 40 g/m2 | 10% | Free | 1% |
| 4802 54 20 | Litho and offset paperWeighing less than 40 g/m2 | 10% | Free | 1% |
| 4802 54 30 | Duplicating paperWeighing less than 40 g/m2 | 10% | Free | 1% |
| 4802 54 40 | Airmail paperWeighing less than 40 g/m2 | 10% | Free | 1% |
| 4802 54 50 | Tissue paperWeighing less than 40 g/m2 | 10% | Free | 1% |
| 4802 54 90 | OtherWeighing less than 40 g/m2 | 10% | Free | 1% |
| 4802 55 10 | Litho and offset paper | 10% | Free | 1% |
| 4802 55 20 | Drawing paper | 10% | Free | 1% |
| 4802 55 30 | Duplicating paper | 10% | Free | 1% |
| 4802 55 40 | Account book paper | 10% | Free | 1% |
| 4802 55 50 | Bank, bond and cheque paper | 10% | Free | 1% |
| 4802 55 60 | Currency note paper | 10% | Free | 1% |
| 4802 55 70 | Paper for security printing, currency paper, stamp paper | 10% | Free | 1% |
| 4802 55 90 | Other | 10% | Free | 1% |
| 4802 56 10 | Litho and offset paperWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 56 20 | Drawing paperWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 56 30 | Duplicating paperWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 56 40 | Account book paperWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 56 50 | Bank, bond and cheque paperWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 56 60 | Currency note paperWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 56 70 | Paper for security printing, currency paper, stamp paperWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 56 90 | OtherWeighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not… | 10% | Free | 1% |
| 4802 57 10 | Litho and offset paperOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 57 20 | Drawing paperOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 57 30 | Duplicating paperOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 57 40 | Account book paperOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 57 50 | Bank, bond and cheque paperOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 57 60 | Currency note paperOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 57 70 | Paper for security printing, currency paper, stamp paperOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 57 90 | OtherOther, weighing 40 g/m2 or more but not more than 150 g/m2 | 10% | Free | 1% |
| 4802 58 10 | Litho and offset paperWeighing more than 150 g/m2 | 10% | Free | 1% |
| 4802 58 20 | Drawing paperWeighing more than 150 g/m2 | 10% | Free | 1% |
| 4802 58 30 | Duplicating paperWeighing more than 150 g/m2 | 10% | Free | 1% |
| 4802 58 40 | Bank, bond and cheque paperWeighing more than 150 g/m2 | 10% | Free | 1% |
| 4802 58 50 | Paper for security printing, currency paper, stamp paperWeighing more than 150 g/m2 | 10% | Free | 1% |
| 4802 58 90 | OtherWeighing more than 150 g/m2 | 10% | Free | 1% |
| 4802 61 10 | Drawing paperIn rolls | 10% | Free | 1% |
| 4802 61 20 | Poster paperIn rolls | 10% | Free | 1% |
| 4802 61 30 | Printing paper dyed or marbled in massIn rolls | 10% | Free | 1% |
| 4802 61 40 | Account book paperIn rolls | 10% | Free | 1% |
| 4802 61 50 | Automatic data processing machine paperIn rolls | 10% | Free | 1% |
| 4802 61 60 | Paper for security printing, currency paper, stamp paperIn rolls | 10% | Free | 1% |
| 4802 61 90 | OtherIn rolls | 10% | Free | 1% |
| 4802 62 10 | Drawing paperIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | Free | 1% |
| 4802 62 20 | Poster paperIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | Free | 1% |
| 4802 62 30 | Printing paper dyed or marbled in massIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | Free | 1% |
| 4802 62 40 | Account book paperIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | Free | 1% |
| 4802 62 50 | Automatic data processing machine paperIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | Free | 1% |
| 4802 62 60 | Paper for security printing, currency paper, stamp paperIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | Free | 1% |
| 4802 62 90 | OtherIn sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state | 10% | Free | 1% |
| 4802 69 10 | Drawing paperOther | 10% | Free | 1% |
| 4802 69 20 | Poster paperOther | 10% | Free | 1% |
| 4802 69 30 | Printing paper dyed or marbled in massOther | 10% | Free | 1% |
| 4802 69 40 | Account book paperOther | 10% | Free | 1% |
| 4802 69 50 | Automatic data processing machine paperOther | 10% | Free | 1% |
| 4802 69 60 | Paper for security printing, currency paper, stamp paperOther | 10% | Free | 1% |
| 4802 69 90 | OtherOther | 10% | Free | 1% |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 4802
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 167 | 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; [other than uncoated paper and paperboard for exercise book, graph book, laboratory note book and notebooks only] |
| 5% | Schedule I, S. No. 318 | 48 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets (chapter-wide entry) |
| 5% | Schedule I, S. No. 319 | 39, 48 | Paper Sacks/Bags and bio-degradable bags (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 4802
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 4802
Under Schedule 2 of ITC(HS) 2022 the 62 tariff items are marked: 62 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 62 of the 62 tariff items, at 1–2.3% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.