Pictures, designs and photographs
Printed pictures, designs and photographs
HSN 4911 91 00 (Pictures, designs and photographs) is subject to the absolute 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 other sectoral Partner Government Agency licence is required for non-prohibited content, and the Directorate General of Foreign Trade (DGFT) imposes no ITC (HS) Restricted-import condition on this tariff line.
- Content-compliance declaration from importer
- Commercial invoice from exporter
- 1Verify that no item in the consignment constitutes an obscene book, pamphlet, paper, drawing, painting, representation, figure, or article as defined under the prohibition. A consignment containing any prohibited item is liable to outright confiscation at the bill-of-entry stage with no redemption option.Customs Notification No. 01/1964-CUS dated 18-01-1964
- 2Include a clear content-compliance declaration in the commercial documentation affirming that the printed pictures, designs, and photographs are non-obscene. The customs proper officer retains discretion to examine the consignment for compliance before granting out-of-charge.Customs Notification No. 01/1964-CUS dated 18-01-1964
The most common error on this tariff line is underestimating the breadth of the prohibition: the 1964 notification covers not only books but also any drawing, painting, representation, figure, or article that customs officers deem obscene, which means photographic prints and design portfolios containing provocative imagery can be detained and confiscated at the examining officer's discretion. There is no redemption-fine pathway for prohibited obscene matter — confiscation is absolute — so pre-shipment content review by the importer is the only effective safeguard.