Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
Exposed developed cinematographic film not cleared for exhibition
HSN 3706 10 92 covers master positives, exposed negatives, dupes and rush prints of cinematographic film (35 mm or wider) that have not been cleared for public exhibition, and is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition 1 of Chapter 37.
- Import Licence from DGFT
- ITC (HS) policy compliance from DGFT
- 1Confirm that the import satisfies policy condition 1 of Chapter 37 of the ITC (HS) Schedule before filing the bill of entry. Cinematographic film master positives, exposed negatives, dupes and rush prints that have not been cleared for public exhibition are importable only under this restricted-import condition.ITC (HS) policy condition 1 of Chapter 37
- 2Obtain the requisite import authorisation or licence from the Directorate General of Foreign Trade and ensure the supporting DGFT documentation is uploaded in e-Sanchit prior to customs out-of-charge.ITC (HS) policy condition 1 of Chapter 37 · Customs Act, 1962
The most common error on this tariff line is misclassifying film material that has already received a public-exhibition clearance under this restricted sub-heading rather than the appropriate free-import sub-heading. The restriction applies specifically to film not cleared for public exhibition; consignments where exhibition clearance has been granted belong to a different CTI, and misdeclaration under 3706 10 92 can result in consignment detention and DGFT-policy enforcement.