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Short films not elsewhere specified or included

Exposed developed 35 mm cinematographic short films

DGFT CLEARANCE

HSN 3706 10 70 (Short films not elsewhere specified or included) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted under policy condition 1 of Chapter 37. No additional sectoral Partner Government Agency clearance is listed for this tariff line.

What this is
HSN code
3706 10 70
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 from CBIC
Compliance steps
  1. 1
    Verify that the import is compliant with ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Ensure the goods description on the import documentation correctly identifies the film as exposed and developed cinematographic short film of 35 mm or greater width.
    ITC (HS) import policy condition 1 of Chapter 37
  2. 2
    File the bill of entry with the correct classification under HSN 3706 10 70 and confirm the ITC (HS) policy condition is satisfied at the time of customs assessment. Misclassification into an adjacent heading may attract re-examination and delay out-of-charge.
    ITC (HS) import policy condition 1 of Chapter 37; Customs Act, 1962
A word of counsel

The most common error on this tariff line is misclassification: exposed and developed cinematographic film of 35 mm or more width must be distinguished from unexposed film (Chapter 37 other headings) and from digital media formats that do not fall within HSN 3706 at all. An incorrect product description at the bill-of-entry stage triggers re-examination and potential detention, and a subsequent reclassification may carry differential duty liability.

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Frequently asked
Does HSN 3706 10 70 require BIS certification?
No, exposed and developed cinematographic film is not within the BIS Quality Control Order regime. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under policy condition 1 of Chapter 37.
Is import of short cinematographic films under this HSN freely permitted or restricted?
Import is permitted under ITC (HS) policy condition 1 of Chapter 37; the tariff line is not classified as Prohibited or Restricted, and no additional licence or NOC from a sectoral regulator is required.
Does this HSN cover digital cinema content or only physical film reels?
HSN 3706 10 70 covers exposed and developed physical cinematographic film of 35 mm or more width; digital cinema content transmitted or stored on other media is classified outside Chapter 37 and is subject to its own tariff treatment.
Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.
Related
ChapterChapter 37 · Photographic or cinematographic goodsHSNCINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACKHSNOf a width of 35 mm or more: