Other

Printed books, brochures, leaflets and similar matter (other)

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4901 99 00 covers residual printed books, brochures, leaflets and similar printed matter not elsewhere classified under heading 4901. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy for this tariff line, and Central Board of Indirect Taxes and Customs (CBIC) enforces an absolute prohibition on obscene printed material under Customs Notification No. 01/1964-CUS dated 18-01-1964.

What this is

HSN code

4901 99 00

Chapter

49 · Printed books, newspapers, pictures and other products of the printing industry; manuscripts

Primary regulator

DGFT · ITC (HS) import policy, Chapter 49

Customs documentation

Import declaration from DGFT
Prohibited-content clearance from CBIC

Compliance steps

1
Verify that no article in the consignment constitutes an obscene book, pamphlet, paper, drawing, painting, representation, figure or article as defined under the absolute prohibition. Import of any such material is prohibited and renders the entire consignment liable to confiscation at the port of entry.
Customs Notification No. 01/1964-CUS dated 18-01-1964
2
File the bill of entry with a complete and accurate description of the printed matter and confirm compliance with the ITC (HS) import policy for Chapter 49. Customs officers may inspect printed matter to verify the prohibition is not engaged before granting out-of-charge.
Customs Notification No. 01/1964-CUS dated 18-01-1964 · ITC (HS) import policy, Chapter 49

A word of counsel

The prohibition under Notification No. 01/1964-CUS is absolute and content-based: a consignment of otherwise freely importable printed books is rendered wholly confiscable if any article within it is determined obscene, with no threshold quantity and no rectification option. Importers of mixed-content print shipments — catalogues, illustrated periodicals, art books — should conduct a pre-shipment content review, as the determination is made by the customs proper officer at the port and contested only through adjudication after seizure.

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Frequently asked

Does HSN 4901 99 00 require BIS certification?

No, printed books and similar printed matter are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with an absolute CBIC prohibition on obscene printed material under Notification No. 01/1964-CUS.

What constitutes prohibited material under this tariff line?

Customs Notification No. 01/1964-CUS dated 18-01-1964 prohibits import of any obscene book, pamphlet, paper, drawing, painting, representation, figure or article; the determination of obscenity is made by the customs proper officer at the time of examination.

What enforcement action applies if prohibited printed matter is found in a consignment?

The consignment is liable to outright confiscation under the prohibition notification; there is no provision for re-export or rectification once the obscenity determination is made, and the importer faces monetary penalty and potential criminal liability under the Customs Act, 1962.

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