Patch prints, including Logos intended exclusively for the entertainment of children
Cinematographic patch prints and logos for children's entertainment
HSN 3706 10 51 (Patch prints, including Logos intended exclusively for the entertainment of children) 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 condition at the bill-of-entry stage.
- ITC (HS) policy compliance from DGFT
- Commercial invoice from exporter
- 1Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Failure to meet the stated policy condition renders the consignment liable to detention and Restricted-import enforcement by DGFT.ITC (HS) import policy condition 1 of Chapter 37
- 2Ensure all required customs documentation, including the commercial invoice and packing list confirming the goods are patch prints or logos intended exclusively for the entertainment of children, is filed accurately at the bill of entry.ITC (HS) import policy, Chapter 37
The single most common error on this tariff line is misclassifying general cinematographic film or promotional print material under this residual children's-entertainment sub-heading to benefit from the permitted-import status. Customs officers routinely scrutinise the declared end-use; consignments that cannot demonstrate the prints are exclusively intended for children's entertainment are liable to reclassification, detention, and potential confiscation under the Customs Act, 1962.