Photographic films of a width 120 mm in rolls
Sensitised unexposed photographic film rolls, 120 mm width
HSN 3702 44 10 (photographic film in rolls, sensitised, unexposed, 120 mm width) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other photographic or cinematographic goods within Chapter 37 — including instant print film, motion-picture film, or film for specific professional uses — may be classified under sibling tariff lines that carry distinct treatment.
The principal risk at this tariff line is misclassification: film width, format type (roll versus sheet), and intended application (still photography, cinematographic, medical imaging) each drive tariff-line placement within Chapter 37. A customs re-classification to a more specific heading — including cinematographic film under the same chapter — can trigger retrospective duty recovery and detention pending resolution. Verify the technical specification of the film against the four-digit heading and six-digit subheading before filing the bill of entry.