Other
Unused stamps, banknotes, cheque forms, bond certificates
HSN 4907 00 90 (Other documents of title including unused stamps, banknotes, cheque forms, and bond certificates) is classified as Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). No import is permitted without satisfying the applicable policy condition for Chapter 49.
- Import Licence from DGFT
- ITC (HS) policy compliance declaration
- 1Confirm that the import is permitted under the applicable ITC (HS) policy condition for Chapter 49 before placing the purchase order. This tariff line is Restricted; import without a valid authorisation or applicable policy condition clearance renders the consignment liable to detention and confiscation.ITC (HS) Import Policy, Chapter 49 — Restricted classification
- 2File the bill of entry with documentary evidence of the DGFT authorisation or applicable policy condition compliance. Customs officers will verify the Restricted-import status at the bill-of-entry stage; out-of-charge will not be granted without confirmation of DGFT policy compliance.ITC (HS) Import Policy, Chapter 49 — Restricted classification
The most common error on this tariff line is treating the Restricted status as a formality and proceeding to ship without a confirmed DGFT authorisation. Because the CCR for this HSN records only the bare Restricted classification without a published policy condition number, importers must consult the current ITC (HS) Schedule and, where necessary, seek a DGFT clarification before the consignment is dispatched — post-arrival rectification of a Restricted-import breach attracts confiscation and monetary penalty under the Foreign Trade (Development and Regulation) Act, 1992.