Compact disc (Audio/video)
Unrecorded compact discs for audio or video
HSN 8523 41 10 (Compact disc, Audio/video) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition no. 1 to Chapter 85 and 37. Import of cinematographic and other films on compact video disc or digital video disc is conditional on compliance with all applicable Indian laws governing distribution and exhibition, including a certificate of public exhibition under the Cinematograph Act, 1952. Foreign reprints of Indian films require prior written permission from the Ministry of Information and Broadcasting.
- Certificate of public exhibition from CBFC
- Prior permission from Ministry of I and B
- ITC (HS) policy declaration from DGFT
- 1Where the compact disc carries a cinematographic or other film (including compact video disc, laser video disc, or digital video disc content), obtain a certificate of public exhibition from the Central Board of Film Certification before filing the bill of entry. Import of unauthorised or pirated films is absolutely prohibited under policy condition no. 1 to Chapters 85 and 37.Cinematograph Act, 1952 · ITC (HS) policy condition no. 1, Chapters 85 and 37
- 2For foreign reprints of Indian films on compact disc, obtain prior written permission from the Ministry of Information and Broadcasting before shipment. Consignments arriving without this permission are liable to detention and refusal of out-of-charge.ITC (HS) policy condition no. 1, Chapters 85 and 37
The most common error on this tariff line is conflating unrecorded disc imports with recorded-content imports: buyers sourcing blank compact discs for local recording face no film-certification obligation, whereas any disc that arrives with pre-recorded film content triggers the Cinematograph Act exhibition-certificate requirement at the bill of entry. Misclassification — importing a recorded disc declared as unrecorded — constitutes a misdeclaration under the Customs Act, 1962, attracting confiscation and monetary penalty independent of any DGFT policy enforcement.