Made wholly or partly in colour

Exposed developed colour cinematographic film

DGFT CLEARANCE

HSN 3706 90 42 (Made wholly or partly in colour) is governed by the Directorate General of Foreign Trade (DGFT) under ITC (HS) policy condition 1 of Chapter 37, which defines the operative import-permission framework for this tariff line. No additional sectoral PGA clearance is mandated; compliance with the ITC (HS) policy condition at the bill-of-entry stage is the binding requirement.

What this is

HSN code

3706 90 42

Chapter

37 · Photographic or cinematographic goods

Primary regulator

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

Customs documentation

Policy condition declaration from DGFT
Import 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 meet the operative condition as stated in the ITC (HS) Schedule; non-compliance renders the import unauthorised under the Foreign Trade (Development and Regulation) Act, 1992.
ITC (HS) policy condition 1 of Chapter 37
2
File the bill of entry with a declaration confirming compliance with the applicable ITC (HS) policy condition. Upload any supporting documentation in e-Sanchit as required by the customs proper officer at the port of clearance.
ITC (HS) policy condition 1 of Chapter 37 · Customs Act, 1962

A word of counsel

The single most common error on this tariff line is assuming that the brevity of the ITC (HS) policy condition means scrutiny is perfunctory. Customs proper officers routinely verify the end-use classification of exposed and developed cinematographic film — particularly whether the content is wholly colour, partly colour, or monochrome — because misclassification between sub-headings within 3706 90 attracts reassessment, potential short-levy demand, and detention pending re-examination.

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Frequently asked

Does HSN 3706 90 42 require BIS certification?

No. Exposed and developed cinematographic film is not covered by any BIS Quality Control Order. Import is governed solely by the Directorate General of Foreign Trade under ITC (HS) policy condition 1 of Chapter 37.

What does ITC (HS) policy condition 1 of Chapter 37 require at the bill of entry?

The regulatory record records the condition as the operative permission framework; importers must confirm their consignment satisfies that condition and be prepared to produce supporting documentation to the customs proper officer on request.

Does the classification 'made wholly or partly in colour' affect customs assessment compared to other 3706 90 sub-headings?

Yes. The 8-digit sub-heading distinguishes colour content, and an incorrect declaration between 3706 90 sub-headings can trigger reassessment, short-levy demand, and consignment detention pending re-examination by the proper officer.

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