HS 48 — paper-paperboard · India → Kuwait

India-side rates, destination tariff stack, applicable FTA preferences, and the documentation pack for this trade lane.

HS ChapterHS 48
DestinationKuwait
FTAMfn No Fta
MFN band0-5%
CBAMno

Tariff stack

MFN tariff band0-5%
Applicable FTAMfn No Fta
FTA preference availableNO
Rules of originCTC + RVC; refer to FTA RoO chapter for HS-specific test
Destination blocsGCC

Top global exporters

FY24 leadersEu (~$75B), Usa (~$18B), China (~$16B)
India positionTop-10 globally for HS 48; refer to UN Comtrade for current rank

India incentive stack

RoDTEP rate1.5% on FOB
Drawback rate2%
Top sub-lines
Combined intensity~5% of FOB after RoDTEP + DBK + GST refund + IES

Documentation pack

Required docsCommercial Invoice · Packing List · Bill of Lading · Certificate of Origin · Insurance Certificate · Customs Declaration · Manifest · Booking Confirmation
India-side filingsICEGATE Shipping Bill · RoDTEP claim · DBK claim · GST refund (LUT)
Destination filingsKuwait import declaration · duty payment · VAT/GST equivalent

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