PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HANDWRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITSED PAPER AND CARBON COPIES OF THE FOREGOING
Hand-drawn plans, drawings, manuscripts, carbon copies
HSN 4906 00 00 (plans, drawings, handwritten texts and photographic reproductions on sensitised paper) is subject to the Customs Act, 1962 prohibition on obscene material administered by the Central Board of Indirect Taxes and Customs (CBIC). Customs Notification No. 01/1964-CUS dated 18 January 1964 prohibits the import of any obscene book, pamphlet, paper, drawing, painting, representation, figure or article. No sectoral PGA licensing applies to this tariff line beyond the absolute prohibition on obscene content.
- Import declaration to CBIC
- Content compliance declaration from importer
- 1Ensure no item in the consignment constitutes an obscene book, pamphlet, paper, drawing, painting, representation, figure or article. Import of any such material is absolutely prohibited under Customs Notification No. 01/1964-CUS dated 18 January 1964; detection at the port results in confiscation and potential prosecution.Customs Notification No. 01/1964-CUS dated 18-01-1964
- 2File a standard bill of entry for Chapter 49 goods. No PGA-specific licence, permit, or e-Sanchit document code is mandated for this tariff line beyond the prohibition compliance; however, the proper officer retains authority to examine content for obscenity at the time of assessment.Customs Act, 1962 · Customs Notification No. 01/1964-CUS dated 18-01-1964
The most common error on this tariff line is underestimating the scope of the obscenity prohibition: the 1964 notification is framed broadly to cover drawings, paintings, representations, and figures — not merely printed text — meaning that architectural renderings, technical illustrations, or artistic originals with sexually explicit content are caught by the prohibition regardless of their stated professional purpose. A consignment detained on obscenity grounds faces outright confiscation, and no post-import rectification is available; content review before shipment is the only safeguard.