Pamphlets, booklets, brochures, leaflets and similar printed matter
Pamphlets, booklets, brochures, leaflets in single sheets
HSN 4901 10 20 (Pamphlets, booklets, brochures, leaflets and similar printed matter) is subject to an absolute prohibition on obscene printed matter under Notification No. 01/1964-CUS dated 18-01-1964, enforced by the Central Board of Indirect Taxes and Customs (CBIC) at the bill of entry. No sectoral Partner Government Agency licence applies to standard non-obscene printed matter in this tariff line.
- Content compliance declaration from importer
- Import entry from CBIC
- 1Verify that no item in the consignment constitutes an obscene book, pamphlet, paper, drawing, painting, representation, figure or article as defined under the prohibition. Import of any such material is absolutely prohibited and attracts confiscation under Notification No. 01/1964-CUS dated 18-01-1964.Notification No. 01/1964-CUS dated 18-01-1964
- 2File the bill of entry with a content-compliance declaration confirming the printed matter is not obscene. Customs may inspect the consignment prior to out-of-charge; detained consignments found to contain prohibited material are liable to confiscation and monetary penalty under the Customs Act, 1962.Notification No. 01/1964-CUS dated 18-01-1964 · Customs Act, 1962
The prohibition under Notification No. 01/1964-CUS is content-based, not format-based: a pamphlet or brochure that would otherwise clear customs freely becomes prohibited goods the moment it contains obscene representation, irrespective of its declared commercial purpose. Importers of promotional or educational printed matter sourced from jurisdictions with different community standards should conduct a pre-shipment content review; confiscation is the mandatory outcome on a positive finding and re-export is not guaranteed as an alternative.