Other

Transfers (decalcomanias), other than vitrifiable

PARTNER GOVERNMENT AGENCY CLEARANCE

HSN 4908 90 00 (Other transfers/decalcomanias) is subject to a prohibition on obscene printed matter administered by the Central Board of Indirect Taxes and Customs (CBIC) under Customs Notification No. 01/1964-CUS dated 18-01-1964. No sectoral PGA licensing or registration applies to this tariff line; the operative control is a CBIC absolute-prohibition overlay on obscene representations imported under Chapter 49.

What this is

HSN code

4908 90 00

Chapter

49 · Printed books, newspapers, pictures and other products of the printing industry; manuscripts

Primary regulator

DGFT · ITC (HS) import policy, Chapter 49 (obscenity prohibition overlay)

Customs documentation

Compliance declaration from importer
Commercial invoice from exporter

Compliance steps

1
Ensure no article in the consignment constitutes an obscene book, pamphlet, paper, drawing, painting, representation, figure or article within the meaning of Customs Notification No. 01/1964-CUS. Import of any such article is absolutely prohibited; consignments found to contain prohibited obscene matter are liable to outright confiscation.
Customs Notification No. 01/1964-CUS dated 18-01-1964
2
At the bill of entry, ensure the commercial invoice and packing list accurately describe the decalcomania products to enable customs examination. Where the assessing officer determines that images or artwork on the transfers are obscene, the consignment or the offending portion may be seized and confiscated without further notice.
Customs Notification No. 01/1964-CUS dated 18-01-1964

A word of counsel

The single most common error on this tariff line is underestimating the breadth of the 1964 obscenity prohibition: it applies to representations and figures, not only to text, meaning decorative or artistic decalcomanias bearing imagery that customs officers assess as obscene are caught regardless of the importer's intent or the product's commercial purpose. A pre-shipment content review of artwork files is the only reliable safeguard — detention and confiscation follow swiftly once the consignment is flagged at examination, with no rectification pathway available after seizure.

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Frequently asked

Does HSN 4908 90 00 require BIS certification?

No, transfers and decalcomanias are not within any BIS Quality Control Order regime. The operative control on this tariff line is the absolute prohibition on obscene printed matter under Customs Notification No. 01/1964-CUS dated 18-01-1964, administered by the Central Board of Indirect Taxes and Customs.

What documentation is required at the bill of entry for other decalcomanias?

No PGA licence or registration certificate is mandated; a standard commercial invoice and packing list describing the goods are required, and customs may conduct physical or documentary examination to verify compliance with the obscenity prohibition under Notification No. 01/1964-CUS.

What is the consequence if a decalcomania consignment is found to contain obscene representations?

The consignment or the offending articles are liable to outright confiscation under Customs Notification No. 01/1964-CUS, with no provision for re-labelling or partial release of the prohibited portion.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.