HS Chapter 47: Pulp of wood or of other

HS Chapter 47: Pulp of wood or of other fibrous cellulosic material; recovered

The First Schedule to the Customs Tariff Act, 1975 heads chapter 47 as “Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard”. Every tariff item in chapter 47 that this dataset carries a duty and a tax rate for, listed by heading so a code can be found by reading rather than by guessing. The rates sit on the code itself: open any item for the standard rate of basic customs duty from the First Schedule to the Customs Tariff Act, 1975, the integrated tax beside it, the surcharge and cess on top with the base each is charged on, and the part a duty-credit scrip can pay.

20 tariff items6 headingsRates verified against CBIC and ICEGATE

Heading 4701

Code	Description
4701 00 00	MECHANICAL WOOD PULP

Heading 4703: Chemical wood pulp, soda or sulphate, other than dissolving grades

Code	Description
4703 11 00	Coniferous
4703 19 00	Non-coniferous
4703 21 00	Coniferous
4703 29 00	Non-coniferous

Heading 4704: Chemical wood pulp, sulphite, other than dissolving grades

Code	Description
4704 11 00	Coniferous
4704 19 00	Non-coniferous
4704 21 00	Coniferous
4704 29 00	Non-coniferous

Heading 4705

Code	Description
4705 00 00	WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES

Heading 4706: Pulps of fibres derived from recovered

Code	Description
4706 10 00	Cotton linters pulp
4706 20 00	Pulps of fibres derived from recovered (waste and scrap) paper or paperboard
4706 30 00	Other, of bamboo
4706 91 00	Mechanical
4706 92 00	Chemical
4706 93 00	Obtained by a combination of mechanical and chemical processes

Heading 4707: Recovered (waste and scrap) paper or paperboard

Code	Description
4707 10 00	Unbleached kraft paper or paperboard or corrugated paper or paperboard
4707 20 00	Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
4707 30 00	Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
4707 90 00	Other, including unsorted waste and scrap

Reading the duty column

The duty shown is the standard rate in the First Schedule to the Customs Tariff Act, 1975. It is not the whole bill and it is often not the rate a consignment is finally assessed at. On top of it sits the Social Welfare Surcharge at ten per cent of the duty under section 110 of the Finance Act, 2018, then integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it.

Four things are outside every figure in this chapter, and each of them can move a Bill of Entry on its own. An exemption notification, which a great many consignments are assessed under and which this site does not apply. The Agriculture Infrastructure and Development Cess under section 124 of the Finance Act, 2021. A duty the schedule states per unit rather than as a percentage. And an anti-dumping, countervailing or safeguard duty on the line. The calculator works the whole stack.

The run on 18 August 2026 found no Integrated Tax (Rate) notification newer than the ones this dataset already carries, and no disagreement across the 447 duty codes it sampled against ICEGATE. Duty rates change by notification, and a notification can take effect the day it is issued. Confirm against the tariff in force before you file a Bill of Entry.