Made wholly in black and white
Exposed developed black-and-white cinematographic film
HSN 3706 90 41 (exposed and developed cinematographic film, made wholly in black and white) 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 PGA clearance applies at the bill-of-entry stage beyond DGFT policy compliance.
- Import policy declaration from DGFT
- Chapter 37 compliance from CBIC
- 1Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Non-compliance with the applicable policy condition renders the consignment liable to detention and Restricted-import enforcement.ITC (HS) import policy condition 1, Chapter 37
- 2File the bill of entry with a declaration confirming adherence to the Chapter 37 policy condition. Retain documentary evidence of the film's exposed-and-developed status and black-and-white character, as these are the criteria that determine classification under this specific 8-digit CTI.ITC (HS) import policy condition 1, Chapter 37
The most common error on this tariff line is misclassifying colour or mixed-format exposed film under this CTI and inadvertently invoking a policy condition that does not match the actual goods — triggering misdeclaration proceedings under the Customs Act, 1962. Confirm before shipment that the film is made wholly in black and white; part-colour or sound-only reels fall under separate CTIs within heading 3706, each carrying its own policy status.