Printed books
Printed books in single sheets, whether or not folded
HSN 4901 10 10 (Printed books) is governed at import by a prohibition on obscene printed matter administered by the Central Board of Indirect Taxes and Customs (CBIC) under Notification No. 01/1964-CUS dated 18-01-1964. No sectoral Partner Government Agency licence or registration is required for mainstream printed books; the operative control is the absolute prohibition on obscene books, pamphlets, papers, drawings, paintings, representations, figures, or articles.
- Customs declaration to CBIC
- Commercial invoice from exporter
- 1Verify that no item in the consignment constitutes an obscene book, pamphlet, paper, drawing, painting, representation, figure, or article within the meaning of the prohibition. Any such item is subject to outright confiscation and criminal liability at the bill-of-entry stage.Notification No. 01/1964-CUS dated 18-01-1964
- 2File the bill of entry with a complete commercial invoice and packing list accurately describing the content and title of each printed book. Accurate description enables the customs proper officer to assess compliance with the obscenity prohibition before granting out-of-charge.Notification No. 01/1964-CUS dated 18-01-1964 · Customs Act, 1962
The most common error on this tariff line is underestimating the breadth of the obscenity prohibition: it extends beyond books to any printed representation, figure, or article within the consignment, and a single prohibited item in a mixed shipment renders the entire consignment liable to detention and seizure. Importers carrying mixed-content consignments — including art books, cultural publications, or educational materials with graphic imagery — should obtain a legal opinion on content before shipment, as confiscation under Notification No. 01/1964-CUS does not require criminal prosecution to take effect.