Audio-visual news or audio-visual views materials including news clippings
Exposed developed cinematographic film, audio-visual news materials
HSN 3706 90 91 (Audio-visual news or audio-visual views materials including news clippings) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted subject to policy condition 1 of Chapter 37. No additional sectoral PGA clearance applies to this tariff line.
- Policy condition declaration from DGFT
- Bill of entry from CBIC
- 1Verify that the import satisfies policy condition 1 of Chapter 37 of the ITC (HS) before filing the bill of entry. Non-compliance with the stated policy condition renders the consignment liable to detention and re-export under the Customs Act, 1962.ITC (HS) import policy condition 1, Chapter 37
- 2File the bill of entry at the relevant port of import and ensure any DGFT-mandated declaration supporting compliance with policy condition 1 of Chapter 37 is uploaded in e-Sanchit prior to seeking out-of-charge.ITC (HS) import policy condition 1, Chapter 37
The most common error on this tariff line is treating the policy condition 1 compliance as a formality and filing without a supporting declaration. Because the CCR for this HSN carries a single operative restriction, customs officers verifying PGA-facilitated bills will focus precisely on that condition; an undocumented or ambiguous declaration at the bill-of-entry stage is the primary ground for detention of audio-visual news film consignments.