Commercial catalogues
Commercial catalogues and trade advertising material
HSN 4911 10 20 (Commercial catalogues) is governed by the Central Board of Indirect Taxes and Customs (CBIC) prohibition on obscene printed matter under Customs Notification No. 01/1964-CUS dated 18-01-1964. No dedicated sectoral Partner Government Agency licence applies to standard commercial catalogues; however, any catalogue or trade advertising material containing obscene representations, drawings, paintings, or figures is absolutely prohibited from import.
- Customs declaration from CBIC
- Commercial invoice from exporter
- 1Verify that no catalogue, pamphlet, paper, drawing, painting, representation, figure, or article within the consignment constitutes obscene material as defined under the prohibition. Import of any such obscene printed matter is absolutely prohibited under Customs Notification No. 01/1964-CUS dated 18-01-1964, and affected consignments are liable to confiscation.Customs Notification No. 01/1964-CUS dated 18-01-1964
- 2File a standard bill of entry at the port of import with accurate description of the printed material. Ensure the commercial invoice and packing list clearly describe the catalogue content so that the proper officer can assess the consignment against the obscene-material prohibition without routing to prolonged examination.Customs Notification No. 01/1964-CUS dated 18-01-1964
The most common error on this tariff line is assuming that 'commercial catalogue' status automatically insulates a consignment from the obscenity prohibition. Customs officers retain authority to open and examine any printed consignment under this heading, and material deemed obscene — including certain lifestyle, adult-wellness, or fashion catalogues with explicit imagery — is liable to outright confiscation with no rectification option, regardless of the commercial intent of the importer.