Children’s film certified by the Central Board of Films Certification to be “Children’s film”
Developed cinematographic film certified as children's film
HSN 3706 90 52 (children's film certified by the Central Board of Film Certification) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Other cinematographic film under Chapter 37 — particularly film incorporating sound track or film classified by gauge or format — may attract separate classification considerations that alter the applicable duty treatment.
The certification status of the film — specifically the Central Board of Film Certification's classification as a children's film — is the defining characteristic that places the import under this tariff line; any discrepancy between the declared certification and the physical content of the film can prompt customs re-classification to a broader or differently rated cinematographic film heading. Re-classification triggers retrospective duty recovery and potential detention. Importers should carry the original CBFC certificate and ensure it is referenced explicitly on the bill of entry.