Made wholly in black and white and of a length exceeding 4,000 m
Exposed developed 35 mm black-and-white cinematographic film
HSN 3706 10 12 (exposed and developed 35 mm black-and-white cinematographic film exceeding 4,000 m) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition 1 of Chapter 37. No additional sectoral PGA clearance is prescribed beyond the DGFT policy overlay.
- Import compliance declaration from DGFT
- Bill of entry from CBIC
- 1Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Retain documentary evidence of compliance with the policy condition for customs verification at the port of import.ITC (HS) import policy condition 1 of Chapter 37
The CCR for this tariff line is limited to a single policy-condition reference, and the operative scope of ITC (HS) policy condition 1 of Chapter 37 should be confirmed against the current ITC (HS) Schedule before shipment. Importers occasionally misdeclare reel length or film width, inadvertently routing the consignment under a different 8-digit tariff line; a misdeclaration at the bill-of-entry stage attracts customs short-levy recovery and potential penalty under the Customs Act, 1962.