Other
Other miscellaneous printed matter, pictures, photographs
HSN 4911 99 90 (Other printed matter) is subject to an absolute prohibition on obscene printed material under Customs Notification No. 01/1964-CUS dated 18-01-1964, administered by the Central Board of Indirect Taxes and Customs (CBIC). Any book, pamphlet, paper, drawing, painting, representation, figure, or article of an obscene character is prohibited from import at the bill-of-entry stage.
- Bill of entry from CBIC
- Content compliance declaration from importer
- 1Ensure no item in the consignment constitutes an obscene book, pamphlet, paper, drawing, painting, representation, figure, or article. Import of any such material is absolutely prohibited and subject to seizure and confiscation at the port of entry.Customs Notification No. 01/1964-CUS dated 18-01-1964
- 2File the bill of entry with a content description that accurately identifies the nature of the printed matter. Misdescription of obscene material as general printed matter attracts confiscation and monetary penalty under the Customs Act, 1962.Customs Notification No. 01/1964-CUS dated 18-01-1964
The prohibition under Notification No. 01/1964-CUS applies to the content of the printed material, not merely its format or physical form — a commercially packaged art book, catalogue, or periodical containing representations held obscene under the applicable standard is as susceptible to seizure as any other prohibited item. Importers sourcing mixed-content print consignments should conduct content screening before shipment; post-arrival detention for obscenity review generates demurrage and ground rent with no guarantee of release.