Picture books
Children's picture, drawing or colouring books
HSN 4903 00 10 (Picture books) is governed at the customs frontier by the absolute prohibition on obscene printed matter under Notification No. 01/1964-CUS dated 18-01-1964, administered by the Central Board of Indirect Taxes and Customs (CBIC). No sectoral Partner Government Agency licence or registration applies to this tariff line, and import is otherwise free subject to the content-based prohibition.
- Commercial invoice from exporter
- Content compliance declaration from importer
- 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. 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 consignment is children's picture, drawing, or colouring books falling within the scope of HSN 4903 and not within the prohibited obscene-material category. The proper officer may examine the consignment before granting out-of-charge.Notification No. 01/1964-CUS dated 18-01-1964; Customs Act, 1962
The prohibition under Notification No. 01/1964-CUS is content-based and applies at the time of import irrespective of the commercial intent of the importer. A consignment of children's colouring books that includes any illustrative content the proper officer determines to be obscene is liable to confiscation of the entire consignment, not merely the offending items; pre-shipment review of artwork and imagery against Indian obscenity standards is the only effective safeguard.