Video cassettes
Magnetic tape video cassettes for recording or playback
HSN 8523 29 20 (Video cassettes) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import conditional on compliance with all applicable Indian laws governing the distribution and exhibition of films, including a certificate of public exhibition under the Cinematograph Act, 1952. Import of unauthorised or pirated films is absolutely prohibited, and foreign reprints of Indian films require prior written permission from the Ministry of Information and Broadcasting.
- Certificate of public exhibition from CBFC
- Import compliance declaration from DGFT
- MIB prior permission from Ministry of I and B
- 1Before filing the bill of entry, ensure the imported film content on video cassette holds a valid certificate of public exhibition issued under the Cinematograph Act, 1952. Import of any unauthorised or pirated film content is prohibited and attracts confiscation of the consignment.Policy condition 1 to Chapter 85 and 37 of ITC (HS) Import Policy; Cinematograph Act, 1952
- 2If the video cassette carries a foreign reprint of an Indian film, obtain prior written permission from the Ministry of Information and Broadcasting before the consignment is shipped. Arrival without this permission renders the goods liable to seizure and confiscation at the port of entry.Policy condition 1 to Chapter 85 and 37 of ITC (HS) Import Policy
The most common error on this tariff line is importing video cassettes containing film content — whether recorded or blank-format media supplied with a recorded sample — without first confirming that every title present in the consignment carries a Cinematograph Act exhibition certificate. Customs officers treat absence of a certificate as prima facie evidence of unauthorised film import, triggering immediate detention and confiscation proceedings under the ITC (HS) prohibition, independent of any duty payment or bond execution.