Other

Exposed and developed cinematographic film, other

DGFT CLEARANCE

HSN 3706 90 99 (exposed and developed cinematographic film, other) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and import is permitted subject to policy condition 1 of Chapter 37. No additional sectoral PGA clearance applies to this tariff line.

What this is

HSN code

3706 90 99

Chapter

37 · Photographic or cinematographic goods

Primary regulator

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

Customs documentation

ITC (HS) policy declaration from DGFT
Commercial invoice from exporter

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 conform to the applicable condition; non-conformance renders the import liable to detention and Restricted-policy enforcement by DGFT.
ITC (HS) import policy condition 1, Chapter 37
2
File the bill of entry at the port of import with supporting commercial documentation demonstrating compliance with the Chapter 37 policy condition. Ensure the goods are correctly classified under the residual 8-digit CTI 3706 90 99 and not misclassified under a more specific sub-heading of heading 3706.
ITC (HS) import policy condition 1, Chapter 37

A word of counsel

The most common error on this residual tariff line is misclassification — exposed cinematographic film with a sound track or of a specific width may fall under a more specific 8-digit CTI within heading 3706, attracting a different policy condition. Confirm the width, format, and sound-track status of the film against the full heading-3706 breakdown before lodging the bill of entry; an incorrect CTI declaration at the bill-of-entry stage can result in detention and a re-assessment demand.

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Frequently asked

Does HSN 3706 90 99 require BIS certification?

No, exposed and developed cinematographic film is not within the BIS Quality Control Order regime. Import is governed solely by the ITC (HS) import policy condition 1 of Chapter 37, administered by the Directorate General of Foreign Trade.

What does ITC (HS) policy condition 1 of Chapter 37 require for this tariff line?

The regulatory record records the condition as the operative gate for import; the precise text of condition 1 should be verified against the current ITC (HS) Schedule I published by DGFT, as conditions are subject to amendment by DGFT notification.

Does the residual classification 3706 90 99 cover all unexplained cinematographic film formats?

No. Heading 3706 contains specific sub-headings for film of defined widths and sound-track configurations; 3706 90 99 covers only residual cases not captured by the more specific sub-headings, and correct classification is required before filing the bill of entry.

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