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    <title>Implementation of Paper Import Monitoring System (PIMS) - Clarification w.r.t. applicability of PIMS at the time of import at SEZ/FTWZ/EOU and further import into DTA</title>
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    <description>PIMS registration is mandatory at the point of import into SEZ/FTWZ or at import by an EOU for paper tariff lines covered by PIMS. No PIMS registration is required by a DTA unit on customs clearance from SEZ/FTWZ/EOU if the item registered on entry has not been processed; if processing in SEZ/FTWZ/EOU changes the 8 digit HS code and the resulting item falls under PIMS tariff lines, the DTA importer must register under PIMS.</description>
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      <description>PIMS registration is mandatory at the point of import into SEZ/FTWZ or at import by an EOU for paper tariff lines covered by PIMS. No PIMS registration is required by a DTA unit on customs clearance from SEZ/FTWZ/EOU if the item registered on entry has not been processed; if processing in SEZ/FTWZ/EOU changes the 8 digit HS code and the resulting item falls under PIMS tariff lines, the DTA importer must register under PIMS.</description>
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