Patch prints, including logos intended exclusively for the entertainment of children

Exposed developed cinematographic film, children's patch prints

DGFT CLEARANCE

HSN 3706 90 51 (Patch prints, including logos intended exclusively for the entertainment of children) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition 1 of Chapter 37. Import is permitted subject to compliance with that policy condition at the bill-of-entry stage.

What this is

HSN code

3706 90 51

Chapter

37 · Photographic or cinematographic goods

Primary regulator

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

Customs documentation

ITC (HS) policy compliance from DGFT
Bill of entry declaration to CBIC

Compliance steps

1
Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Non-compliance with the policy condition renders the consignment liable to detention and re-export under the Customs Act, 1962.
ITC (HS) import policy condition 1 of Chapter 37
2
Declare compliance with the applicable ITC (HS) Chapter 37 policy condition on the bill of entry filed with the Central Board of Indirect Taxes and Customs (CBIC). Ensure supporting documentation is available for examination by the proper officer.
ITC (HS) import policy condition 1 of Chapter 37

A word of counsel

The most common error on this tariff line is assuming that 'permitted subject to policy condition' equates to free import without any prior step. Policy condition 1 of Chapter 37 must be examined against the specific nature of the patch prints or logos being imported; misreading the condition's scope has resulted in consignment detention at the port of entry pending DGFT clarification.

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Frequently asked

Does HSN 3706 90 51 require BIS certification?

No, exposed and developed cinematographic film including children's patch prints falls outside the BIS Quality Control Order regime. Import is governed by the ITC (HS) 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?

The CCR confirms import is permitted subject to policy condition 1 of Chapter 37; the precise condition text must be verified in the current ITC (HS) Schedule I published by DGFT, as conditions can be amended by DGFT notification.

Are children's patch prints and logos treated differently from other cinematographic film under this chapter?

They occupy a dedicated 8-digit sub-heading (3706 90 51) within the residual 'Other' subheading of heading 3706, but the applicable policy condition is the same Chapter 37 policy condition 1 that governs the broader group.

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