Other
Sensitised unexposed photographic film rolls, width exceeding 35 mm
HSN 3702 98 90 (sensitised unexposed photographic film in rolls of a width exceeding 35 mm) 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, bill of entry, commercial invoice, packing list. Other photographic or cinematographic goods within Chapter 37 — particularly colour film sub-types and instant print film with specific width characteristics — may be classified under more specific tariff lines that carry distinct treatment.
The principal importer risk at this tariff line is misclassification: photographic film rolls with a width of 35 mm or below, or instant print film distinguished by base material or width bracket, fall under separate subheadings within Chapter 37 and may attract different duty rates or compliance obligations. Customs re-classification on examination triggers retrospective duty recovery and potential detention pending resolution. Verify the precise film width, base material, and print format against the customs tariff schedule before filing the bill of entry.