
Raw materials
Import wood pulp
Paper, tissue and hygiene-product makers import kraft pulp; 5% BCD, nil for paper and paperboard makers under end-use rules.
- Basic customs duty
- 2.5–5% 5% (tariff); Nil for newsprint, paper and paperboard makers; 2.5% for other heading 9619 hygiene goods (end use)
- Social welfare surcharge
- 10% of BCD (nil where BCD is nil)
- IGST
- 5% 5%
- India’s imports, 2025-26
- US$ 863 mn from 37 countries
The tariff rate for all lines of 4703 is 5%. S. No. 160 of Notification 45/2025-Customs gives Nil for pulp used to make newsprint, paper and paperboard or adult diapers, and 2.5% for other goods of heading 9619 (such as sanitary pads and baby diapers), subject to the end-use procedure (IGCR rules, condition 3). Notification 02/2026-Customs extended this entry to 31 March 2028. IGST is 5% (Schedule I, entry 4703). CBIC — Notification 45/2025-Customs dated 24.10.2025 (effective BCD rates, in force 1.11.2025) ↗
What is imported
Bleached softwood and hardwood kraft pulp is imported by paper and board mills, tissue makers and diaper and sanitary-pad manufacturers. India imported about US$ 863 million of 4703 pulp in 2025-26, mainly from the USA, Indonesia, Brazil and Chile (TradeStat). It ships in wire-tied bales on pallets or as break-bulk.
Free under ITC(HS) Schedule 1.
Licences and registrations you need
- Customs (IGCR end-use procedure)To claim the Nil or 2.5% end-use rate, file the intimation under the Customs (Import of Goods at Concessional Rate of Duty) Rules on the ICEGATE portal before import and keep end-use records.icegate.gov.in ↗
What is checked at the port
- Grade of pulp (bleached or unbleached, softwood or hardwood) so the correct 4703 line is used.
- Air-dry weight against the invoice and mill certificate.
- IGCR intimation and end-use records if a concessional rate is claimed.
Practical tips
- Agree price on air-dry metric tonnes (ADMT) and fix the brightness and freeness specifications in the contract.
- Ask for FSC or PEFC chain-of-custody papers if your buyers want certified paper.
Where new importers go wrong
- Claiming the Nil rate without filing the IGCR intimation — Customs then charges the full 5%.
- Wet or damaged bales from poor stowage; check the survey report before accepting.
Sources (7)
- CBIC — Customs Tariff of India (import tariff, chapter PDFs)
- CBIC — Notification 45/2025-Customs dated 24.10.2025 (effective BCD rates, in force 1.11.2025)
- Notification 02/2026-Customs dated 01.02.2026 (amends 45/2025-Customs)
- CBIC — Notification 9/2025-Integrated Tax (Rate), in force 22.09.2025
- ICEGATE — Customs duty and tariff look-up
- DGFT — ITC(HS) import policy (Schedule 1)
- Commerce Ministry TradeStat — commodity-wise imports by country (FY 2025-26)
Import data
Where India buys wood pulp
India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.
- Imports, 2025-26
- US$ 863 mn
- Change from 2024-25
- ↑+14.8%
- Supplying countries
- 37
- Biggest supplier
- United States of America 31%
Biggest supplying countries
Which sources are growing and shrinking
↑ Growing sources
- Hong KongUS$ 2.9 mn → US$ 19 mn↑+566.7%
- BrazilUS$ 24.2 mn → US$ 89.1 mn↑+267.8%
- FinlandUS$ 11.7 mn → US$ 35.9 mn↑+207%
- United Arab EmiratesUS$ 4.4 mn → US$ 10.9 mn↑+150.3%
- GermanyUS$ 4 mn → US$ 9.4 mn↑+134%
- AustriaUS$ 14.8 mn → US$ 24.6 mn↑+66.5%
↓ Shrinking sources
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 |
|---|---|---|---|---|
Bleached or semi-bleached coniferous chemical wood pulp sulphate4703 21 00 | US$ 411 mn | ↑+22.4% | 4,71,177 tonnes | US$ 0.87 per kg |
Bleached or semi-bleached non-coniferous chemical wood pulp sulphate4703 29 00 | US$ 394 mn | ↑+10.8% | 7,09,948 tonnes | US$ 0.55 per kg |
Chemical wood pulp unblcd confrs,sulphate4703 11 00 | US$ 40.4 mn | ↑+21.4% | 60,383 tonnes | US$ 0.67 per kg |
Chemical wood pulp unblcd n-conifrs,slphte4703 19 00 | US$ 17.7 mn | ↓-34.7% | 10,420 tonnes | US$ 1.69 per kg |
Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.
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