Other
Exposed and developed cinematographic film, other types
HSN 3706 90 69 (Other exposed and developed cinematographic film) 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.
- Policy condition declaration from DGFT
- Import documentation from CBIC
- 1Verify that the import satisfies ITC (HS) policy condition 1 of Chapter 37 before filing the bill of entry. Confirm the import is permitted under that condition and ensure supporting documentation evidencing compliance is available at the time of customs assessment.ITC (HS) policy condition 1 of Chapter 37
- 2File the bill of entry with the applicable policy condition declaration uploaded in e-Sanchit. The proper officer will verify compliance with Chapter 37 policy condition 1 before granting out-of-charge.ITC (HS) policy condition 1 of Chapter 37 · Customs Act, 1962
The single most common error on this tariff line is failing to identify which sub-category of exposed and developed cinematographic film the consignment falls within before classifying it under the residual 8-digit heading. Misclassification into or away from this residual entry can trigger a reassessment at the bill-of-entry stage; confirm that the film does not fall under a more specific 8-digit heading in Chapter 37 before relying on this tariff line.