Other

Exposed developed cinematographic film, 35 mm or wider

DGFT CLEARANCE

HSN 3706 10 99 (exposed and developed cinematographic film of 35 mm or wider) 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.

What this is

HSN code

3706 10 99

Chapter

37 · Photographic or cinematographic goods

Primary regulator

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

Customs documentation

Import compliance declaration from DGFT
Bill of entry from CBIC

Compliance steps

1
Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Confirm the consignment is classified correctly as exposed and developed cinematographic film of 35 mm or wider width to ensure the policy condition is met.
ITC (HS) import policy condition 1, Chapter 37
2
File the bill of entry with supporting documentation confirming the film is exposed and developed, distinguishing it from unexposed or undeveloped stock that falls under separate tariff headings. Misclassification between developed and undeveloped film attracts customs re-assessment and potential detention.
ITC (HS) import policy condition 1, Chapter 37 · Customs Act, 1962

A word of counsel

The most common error on this tariff line is misclassification: unexposed or undeveloped cinematographic film falls under a different heading and a different policy regime. Importers must ensure the goods are genuinely exposed and developed at the time of shipment, as a post-clearance audit finding of undeveloped stock under this HSN attracts re-assessment, demand of differential duty, and potential confiscation under the Customs Act, 1962.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3706 10 99 require BIS certification?

No, exposed and developed cinematographic film is not covered by any BIS Quality Control Order. 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.

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

Import is permitted subject to compliance with policy condition 1 of Chapter 37 of the ITC (HS); importers should confirm the current text of that condition with DGFT before filing, as policy conditions are subject to amendment by notification.

Does this HSN cover cinematographic film that contains only a sound track?

Yes. HSN 3706 10 99 covers exposed and developed cinematographic film of 35 mm or wider width, including film incorporating a sound track or consisting only of a sound track, that does not fall under a more specific sub-heading.

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