Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value
Unused postage, revenue or similar stamps of current issue
HSN 4907 00 10 (Unused postage, revenue or similar stamps) is classified as Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Import is not freely permitted and requires compliance with the applicable ITC (HS) Restricted-import policy condition before a bill of entry may be filed.
- Import Licence from DGFT
- ITC (HS) policy compliance declaration
- 1Verify and secure the applicable authorisation or licence required under the ITC (HS) Restricted-import policy for Chapter 49 before placing a purchase order. Import without a valid authorisation renders the consignment liable to detention and confiscation at the port of entry.ITC (HS) Import Policy, Chapter 49 — Restricted status
- 2At the time of filing the bill of entry, upload the DGFT authorisation and all supporting documents in e-Sanchit and declare compliance with the Restricted-import policy condition. The proper officer will verify document currency before granting out-of-charge.ITC (HS) Import Policy, Chapter 49 — Restricted status
The most common error on this tariff line is treating currency-like security documents — postage stamps with a recognised face value — as ordinary printed matter eligible for free import. The Restricted status under the ITC (HS) policy is absolute: a consignment arriving without the requisite DGFT authorisation is liable to seizure and confiscation under the Customs Act, 1962, regardless of the declared commercial or philatelic purpose of the import.