
Raw materials
Import waste paper (recovered paper)
Raw material for paper mills. 10% tariff duty, 2.5% for paper and newsprint mills under end-use conditions.
- Basic customs duty
- 2.5–10% 10% (tariff); 2.5% for paper or newsprint mills under end-use conditions
- Social welfare surcharge
- 10% of BCD
- IGST
- Check on ICEGA Check on ICEGATE
- India’s imports, 2025-26
- US$ 1.39 bn from 88 countries
The 2.5% rate is S. No. 162 of notification 45/2025-Customs, for goods used in or supplied to a unit making paper, paperboard or newsprint, under the end-use (IGCR) procedure; the Budget 2026 amendment (2/2026-Customs) extended it to 31 Mar 2028. Traders who are not paper makers pay the 10% tariff rate. We could not confirm the current IGST rate from an official schedule — check it on ICEGATE. CBIC — Notification 45/2025-Customs (effective duty rates), 24 Oct 2025, as amended ↗
What is imported
Kraft paper and newsprint mills import old corrugated containers (OCC), mixed paper and old newspapers because Indian collection does not meet their needs. Imports under 4707 were about US$ 1.39 billion in FY 2025-26 (TradeStat), mainly from the USA, the UK, Italy, the UAE, Spain and Ireland.
Free under ITC(HS), but recovered paper is also covered by the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016: it must be free of contamination and come with the documents those rules list. Check the conditions on the CPCB and DGFT pages before you contract.
Licences and registrations you need
- CBIC (IGCR end-use procedure)Register under the Customs (Import of Goods at Concessional Rate of Duty) Rules on ICEGATE to claim the 2.5% end-use rate.icegate.gov.in ↗
- CPCB / State Pollution Control BoardCompliance with the Hazardous and Other Wastes Rules, 2016 and your mill’s consent to operate.cpcb.nic.in ↗
What is checked at the port
- Customs and pollution authorities check for contamination: plastic, metal, wet or hazardous material mixed in the bales.
- Grade check against the declared grade (for example OCC versus mixed paper).
- End-use records under IGCR if you claim 2.5%.
Practical tips
- Buy against a standard grade specification with a maximum prohibitive content and moisture, and get a pre-shipment inspection.
- Ask for bale photos and loading photos for every container.
Where new importers go wrong
- Contaminated bales — the container can be held, sent back or the importer penalised under the waste rules.
- A trader claiming the 2.5% mill rate without being an end user.
Sources (6)
- CBIC — Notification 45/2025-Customs (effective duty rates), 24 Oct 2025, as amended
- CBIC — Customs Tariff of India (as on 30.06.2025)
- DGFT — ITC(HS) import policy (Schedule 1)
- Central Pollution Control Board
- Commerce Ministry TradeStat — commodity-wise imports by country (FY 2025-26)
- ICEGATE — Customs duty and tariff look-up
Import data
Where India buys waste paper (recovered paper)
India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.
- Imports, 2025-26
- US$ 1.39 bn
- Change from 2024-25
- ↑+12.6%
- Supplying countries
- 88
- Biggest supplier
- United States of America 30%
Biggest supplying countries
Which sources are growing and shrinking
↑ Growing sources
- FranceUS$ 6.3 mn → US$ 18.3 mn↑+189.7%
- United KingdomUS$ 147 mn → US$ 238 mn↑+62.7%
- ItalyUS$ 80.7 mn → US$ 125 mn↑+54.7%
- NetherlandsUS$ 13.8 mn → US$ 21.4 mn↑+54.3%
- IrelandUS$ 34.9 mn → US$ 50.1 mn↑+43.4%
- SpainUS$ 44.9 mn → US$ 61.1 mn↑+36.2%
↓ Shrinking sources
- CanadaUS$ 61.1 mn → US$ 38.8 mn↓-36.4%
- JordanUS$ 20.3 mn → US$ 14.8 mn↓-27.1%
- South AfricaUS$ 40.6 mn → US$ 30.2 mn↓-25.7%
- KuwaitUS$ 15 mn → US$ 12.4 mn↓-17%
- United Arab EmiratesUS$ 87.7 mn → US$ 73.3 mn↓-16.4%
Which forms come in, and at what price
Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.
| Tariff line | Value 2025-26 | Change | Quantity | Average price |
|---|---|---|---|---|
Wste and scrp of unblechd kraft papr or paprbord or corgtd papr/p...4707 10 00 | US$ 612 mn | ↑+21.5% | 3.19 mn tonnes | US$ 0.19 per kg |
Other including unsorted waste and scrap4707 90 00 | US$ 599 mn | ↑+19.3% | 3.34 mn tonnes | US$ 0.18 per kg |
Wste and scrp of other papr/paprbord made of blechd chem pulp ...4707 20 00 | US$ 149 mn | ↓-25.1% | 6,41,968 tonnes | US$ 0.23 per kg |
Wste and scrp of other papr/paprbord made of mechanicl pulp(e.g.new...4707 30 00 | US$ 28.7 mn | ↑+0.5% | 1,44,708 tonnes | US$ 0.20 per kg |
Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.
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