Views: 0 Author: Site Editor Publish Time: 2026-10-28 Origin: Site
India is one of the fastest-growing tissue demand markets in Asia-Pacific, contributing roughly 11% of regional away-from-home tissue output at about 1.4 million tons, with rural hygiene penetration still below 40% — a long runway for converters.
Tissue jumbo / parent rolls in commercial widths (36 cm and above) are classified under HSN 48030010 and currently attract 10% Basic Customs Duty, plus 10% Social Welfare Surcharge on that duty and 18% IGST.
Clearance needs a valid IEC, AD code, Bill of Entry, commercial invoice, packing list and bill of lading; tissue paper is not under mandatory BIS certification for ordinary grades.
Indian converters mostly source 14–22 GSM toilet/facial stock and 16–22 GSM napkin stock in full-width parent reels, with 76 mm (3") cores.
India's paper goods market was valued at around USD 12.59 billion in 2025 and is projected to reach about USD 16.31 billion by 2034, growing at a CAGR of roughly 2.87%, according to industry market research. Within this, the tissue and hygiene segment is expanding faster than the overall paper average, driven by urbanization, rising disposable incomes, the growth of modern retail and food service, and government sanitation programs.
India contributes about 11% of Asia-Pacific away-from-home tissue and hygiene production, equivalent to roughly 1.4 million tons. However, rural penetration of hygiene products remains below 40%, meaning per-capita tissue consumption is still far below mature markets and the country has a structural growth runway. Domestic tissue capacity is concentrated in a handful of large mills and cannot fully meet the variety and grade demand from the thousands of small and mid-size converters spread across Mumbai, Delhi, Bengaluru, Chennai, Hyderabad, Kolkata, Pune and Gujarat.
Indian converters import tissue parent reels from China, Indonesia and other origins for several reasons:
Capacity and grade gaps: domestic mills prioritize large-volume standard grades; converters needing specific GSM, embossing-ready softness or mixed pulp grades often rely on imports.
Cost competitiveness: imported virgin and blended parent reels can be price-attractive, especially when global pulp prices are stable.
Consistent quality for premium products: high-end facial tissue, hotel-grade napkins and printed serviettes require uniform formation and low dust, which reputable Chinese parent-roll mills supply consistently.
Flexible widths and core sizes to match a wide range of imported and domestic slitting/rewinding machines.
For tissue stock in commercial-size rolls of width 36 cm and above, the classification is HSN 48030010 under Chapter 48. The current applicable duties are approximately:
Component | Rate | Applied on |
|---|---|---|
Basic Customs Duty (BCD) | 10% | CIF assessable value |
Social Welfare Surcharge (SWS) | 10% | Amount of BCD |
IGST | 18% | CIF + BCD + SWS |
HSN for finished toilet rolls | 4818 | Reference only — applies to converted finished goods, not parent reels |
Note: Duty rates are indicative and may change with the annual budget and notifications; confirm the latest rate on ICEGATE / CBIC before booking. Preferential rates may apply under trade agreements (e.g., SAFTA for SAARC origins) with a valid Certificate of Origin, but China does not enjoy a preferential BCD rate into India.
Most tissue parent-roll imports enter through major container ports such as Nhava Sheva (JNPT, Mumbai), Mundra, Chennai (Ennore/Kattupalli), Kolkata/Haldia and Krishnapatnam. The importer (or a licensed customs broker) files the Bill of Entry electronically on ICEGATE. Standard documents include:
Import Export Code (IEC) issued by DGFT, and the importer's GST registration;
Authorised Dealer (AD) code registered with the port for remittance;
Bill of Entry (customs declaration);
Commercial invoice and packing list (separate documents accepted);
Bill of Lading / AWB and delivery order;
Certificate of Origin where preferential duty is claimed;
Pulp/fibre and GSM declarations to support classification.
Ordinary tissue paper parent reels are not subject to mandatory BIS certification; however, paper imports under Chapter 48 are monitored, and the importer should ensure the declared HSN, GSM, width and fibre content match the actual goods to avoid classification disputes.
Converted product | Typical GSM | Common specs |
|---|---|---|
Toilet tissue | 14–22 | Virgin / recycled / blended, 1–2 ply after converting |
Facial tissue | 14–18 | Soft virgin wood pulp, low dust |
Napkin / serviette stock | 16–22 | Embossing- and printing-ready |
Kitchen / hardwound towel | 32–40 | High wet strength, often scrim-reinforced |
Core size | 76 mm (3") | Full-width parent reels, width 200–2850 mm available |
HUAXIN, based in Fujian, China, manufactures tissue parent reels across widths of 200–2850 mm, GSM 11–42, reel diameter up to 1150 mm and standard 76 mm cores. The typical sourcing flow is:
Send your target GSM, width, pulp type and monthly/container volume for an RFQ;
Confirm samples (samples can be sent via courier; payment via PayPal/Western Union for small sample fees);
Confirm MOQ (generally around 20 tons per production grade), lead time and Incoterms (FOB/CFR/CIF/EXW);
Pay by T/T 30% deposit + 70% before shipment (or against B/L copy), with L/C for larger orders;
We arrange loading (a 20GP holds roughly 12–13 tons / about 26 reels of ~500 kg each) and provide the full document set for Indian clearance.
For commercial-size rolls of width 36 cm and above (HSN 48030010), the Basic Customs Duty is about 10%, plus 10% Social Welfare Surcharge on that duty and 18% IGST. Verify the latest rates on ICEGATE before booking.
Ordinary tissue paper jumbo rolls are not under mandatory BIS certification. Chapter 48 paper imports are monitored, so ensure HSN, GSM, width and fibre declarations match the goods.
Unconverted parent reels in width 36 cm and above use HSN 48030010; finished converted toilet rolls fall under HSN 4818 (e.g., 48181000).
Toilet and facial stock at 14–18/22 GSM and napkin stock at 16–22 GSM are most common; kitchen towel stock is 32–40 GSM. Cores are typically 76 mm (3").
A 20-foot GP container typically carries about 12–13 tons — roughly 26 reels at around 500 kg per reel, depending on reel width and diameter.
Standard T/T 30% deposit + 70% before shipment or against B/L copy; L/C for large orders; sample fees via PayPal or Western Union.
Planning to import tissue paper jumbo rolls into India? Send HUAXIN your target GSM, width, pulp type and volume for a fast quotation and sample arrangement. WhatsApp: +8613599169075.