Other

Exposed developed cinematographic film, 35 mm or wider

DGFT CLEARANCE

HSN 3706 10 59 (exposed and developed cinematographic film of 35 mm or wider) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted subject to policy condition 1 of Chapter 37.

What this is

HSN code

3706 10 59

Chapter

37 · Photographic or cinematographic goods

Primary regulator

DGFT · ITC (HS) import policy condition 1, Chapter 37

Customs documentation

ITC (HS) policy declaration from DGFT
Bill of entry compliance from CBIC

Compliance steps

1
Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. The consignment must conform to the scope of that condition; non-conforming imports are liable to detention and re-export under the Foreign Trade (Development and Regulation) Act.
ITC (HS) import policy condition 1 of Chapter 37
2
File the bill of entry with a declaration of compliance with ITC (HS) Chapter 37 policy condition 1. Ensure all documentation is uploaded in e-Sanchit prior to out-of-charge.
ITC (HS) import policy condition 1 of Chapter 37

A word of counsel

The most common error on this tariff line is failing to identify which specific sub-category of 35 mm or wider exposed developed film the consignment belongs to — whether it carries a sound track, consists only of a sound track, or is purely visual — before assessing compliance with ITC (HS) policy condition 1 of Chapter 37. A misclassification at the 8-digit level between residual 'Other' and a more specific sub-heading can trigger a misdeclaration finding at the bill of entry stage, resulting in detention and monetary penalty.

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Frequently asked

Does HSN 3706 10 59 require BIS certification?

No, exposed and developed cinematographic film of 35 mm or wider falls outside the BIS Quality Control Order regime. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, subject to policy condition 1 of Chapter 37.

What does ITC (HS) policy condition 1 of Chapter 37 require for this tariff line?

The CCR confirms import is permitted subject to policy condition 1 of Chapter 37; the specific obligations under that condition must be verified against the current ITC (HS) Schedule I as administered by DGFT at the time of import.

Does this HSN cover all exposed developed cinematographic film of 35 mm or wider?

No. HSN 3706 10 59 is the residual 'Other' sub-heading within the 35 mm or wider category; consignments that fall within a more specifically described 8-digit heading under 3706 10 must be classified there rather than under this residual line.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.