Paper and packaging
Paper and packaging units are machinery-heavy and often import pulp, chemicals and moulds. MOOWR defers duty on these without asking for an export commitment.
Why MOOWR fits this industry
Paper and packaging units are machinery-heavy and often import pulp, chemicals and moulds. MOOWR defers duty on these without asking for an export commitment.
Where it applies
- Paper and board machines
- Converting, laminating and printing lines
- Moulds and tooling
- Imported pulp, films and chemicals
Serving both markets
Duty on inputs used in exported goods is remitted. Duty on inputs used in goods sold in India is deferred and paid on domestic clearance, without interest. There is no export obligation.
Sector duty incidence
Sector average — provisional
| Basic customs duty (BCD)7.5% of assessable value | ₹7.50 |
|---|---|
| Social welfare surcharge (SWS)10% of the BCD amount | ₹0.75 |
| AIDC0% of assessable value | ₹0.00 |
| IGST18% of value plus duties | ₹19.48 |
| Total incidence per ₹100 of assessable value | 27.7% |
Indicative only. Check your own tariff line on the ICEGATE customs duty calculator.
Tariff lines
| HS code | Description |
|---|---|
| 48109900 | Coated paper and paperboard, other |
| 84391000 | Machinery for making pulp of fibrous cellulosic material |
| 84411000 | Cutting machines for paper pulp, paper or paperboard |
Case studies
Look up the duty on what you import or talk to us about your sector.