Information technology software
Information technology software on physical media
HSN 8523 80 20 (Information technology software) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including policy condition no. 1 to Chapter 85. Telecom-embedded software products that fall within the scope of Mandatory Testing and Certification of Telecom Equipment (MTCTE) must additionally comply with Department of Telecommunications notifications under the Indian Telegraph (Amendment) Rules, 2017.
- ITC policy compliance from DGFT
- MTCTE certificate from DoT/TEC
- Exhibition certificate from CBFC
- 1Verify whether the software product falls within the MTCTE-notified list of telecom products. If it does, obtain mandatory certification under the Indian Telegraph (Amendment) Rules, 2017 as updated by DoT Notifications TEC/01/2017-TC dated 04-07-2019, F.No.5-2/2021-TC/TEC/131 dated 13-06-2022, and F.No.5-2/2024-TC/TEC(Pt.1) dated 25-02-2025 before filing the bill of entry.Indian Telegraph (Amendment) Rules, 2017 · DoT Notifications TEC/01/2017-TC dated 04-07-2019 and 23-06-2020 · F.No.5-2/2021-TC/TEC/131 dated 13-06-2022 · F.No.5-2/2024-TC/TEC(Pt.1) dated 25-02-2025
- 2For software supplied on cinematographic or video media (video tape, compact video disc, laser video disc, or digital video disc), ensure a valid certificate of public exhibition is obtained under the Cinematograph Act, 1952. Import of unauthorised or pirated films is prohibited, and foreign reprints of Indian films require prior written permission from the Ministry of Information and Broadcasting.ITC (HS) policy condition no. 1 to Chapter 85 and Chapter 37 · Cinematograph Act, 1952
The most frequent error on this tariff line is assuming that software on physical media is uniformly free of product-certification obligations. Where the software is embedded in or supplied with telecom equipment appearing on the MTCTE-notified list, the mandatory TEC certification obligation attaches to the import regardless of whether the software is the primary commercial item. Failing to check the current MTCTE notified-product list against F.No.5-2/2024-TC/TEC(Pt.1) dated 25-02-2025 before shipment results in consignment detention pending certification, accruing demurrage and ground rent.