Transfers (decalcomanias), vitrifiable
Vitrifiable transfers, decalcomanias for glass or ceramic
HSN 4908 10 00 (Transfers (decalcomanias), vitrifiable) is governed at the border primarily by the Central Board of Indirect Taxes and Customs (CBIC) under the general prohibition on obscene printed matter notified under Customs Notification No. 01/1964-CUS dated 18-01-1964. No dedicated sectoral Partner Government Agency licence or registration is required for standard commercial imports of vitrifiable decalcomanias, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy does not restrict this tariff line beyond the obscenity prohibition.
- Commercial invoice from exporter
- Content compliance declaration from importer
- 1Verify that the vitrifiable transfer designs do not constitute obscene representations, figures, drawings, paintings, or articles as defined under Customs Notification No. 01/1964-CUS dated 18-01-1964. Consignments assessed as obscene are liable to outright confiscation at the port of import with no re-export option.Customs Notification No. 01/1964-CUS dated 18-01-1964
- 2File the bill of entry with accurate tariff classification under CTI 4908 10 00 and retain the commercial invoice and packing list confirming the vitrifiable nature of the transfers. No PGA-specific document code upload in e-Sanchit is mandated for this tariff line under the present CCR.Customs Notification No. 01/1964-CUS dated 18-01-1964
The single most common error on this tariff line is underestimating the scope of the obscenity prohibition: the 1964 notification extends to any representation, figure, or article — not merely books or pamphlets — meaning decorative transfer designs featuring nudity or sexually explicit imagery fall squarely within the prohibition regardless of their industrial application as ceramic or glass decorations. A customs officer's determination of obscenity triggers confiscation without notice; obtaining a written content-compliance confirmation from the foreign supplier before shipment is the only practical safeguard.