Made wholly or partly in colour and of a length exceeding 4,000 m
Colour cinematographic film, 35 mm or wider, over 4,000 m
HSN 3706 10 14 (colour cinematographic film of 35 mm width or more, 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. Import is permitted subject to compliance with that policy condition at the bill-of-entry stage.
- Import policy compliance from DGFT
- Bill of entry declaration to CBIC
- 1Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Non-compliance with this condition renders the consignment liable to detention and Restricted-import enforcement by DGFT.ITC (HS) import policy condition 1 of Chapter 37
- 2Declare compliance with the applicable Chapter 37 policy condition on the bill of entry and retain supporting documentation for post-clearance audit. Customs officers may verify policy-condition adherence at the time of out-of-charge.ITC (HS) import policy condition 1 of Chapter 37 · Customs Act, 1962
The most common error on this tariff line is conflating the permissive 'import permitted' status with unconditional free import: the entry remains subject to policy condition 1 of Chapter 37, and a bill of entry that fails to declare or document that condition is treated as a Restricted-import violation. Confirm the precise scope of condition 1 in the current ITC (HS) Schedule before each shipment, as DGFT policy conditions are subject to amendment by notification.