Made wholly or partly in colour
Exposed developed colour cinematographic film, 35 mm or wider
HSN 3706 10 42 (Made wholly or partly in colour) 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.
- Policy condition 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. Non-compliance with the policy condition renders the consignment liable to detention and refusal of out-of-charge by the proper officer.ITC (HS) import policy condition 1 of Chapter 37
- 2File the bill of entry at customs with the applicable policy-condition declaration confirming compliance with Chapter 37 condition 1. Ensure all supporting documents are uploaded in e-Sanchit prior to customs out-of-charge.ITC (HS) Schedule I, Chapter 37 · Customs Act, 1962
The single most common error on this tariff line is filing the bill of entry without explicitly declaring compliance with ITC (HS) policy condition 1 of Chapter 37, treating exposed and developed cinematographic film as a freely importable commodity. The policy condition is a binding gate at the bill-of-entry stage; a consignment that arrives without the condition-compliance declaration on record is liable to detention pending regularisation, with demurrage and ground rent accruing throughout.