2-D/ 3D computer graphics

2-D and 3-D computer graphics on recorded media

DGFT CLEARANCE

HSN 8523 80 60 (2-D/3-D computer graphics) 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, which prohibits the import of unauthorised or pirated content and mandates compliance with all applicable Indian laws governing film distribution and exhibition. Where the recorded media contains cinematographic or video content, a certificate of public exhibition under the Cinematograph Act, 1952 is required before the consignment may be cleared.

What this is

HSN code

8523 80 60

Chapter

85 · Electrical machinery and equipment and parts thereof

Primary regulator

DGFT · ITC (HS) import policy condition no. 1, Chapter 85

Customs documentation

ITC (HS) policy declaration from DGFT
Exhibition certificate from Ministry of I&B
Prior permission from Ministry of I&B

Compliance steps

1
Confirm the recorded media does not constitute an unauthorised or pirated work. The importer must comply with all applicable Indian laws governing the distribution and exhibition of films, including obtaining a certificate of public exhibition prescribed under the Cinematograph Act, 1952, where the content constitutes a film.
Policy condition no. 1 to Chapter 85 and Chapter 37, ITC (HS) Import Policy
2
If the consignment is a foreign reprint of an Indian film, obtain prior written permission from the Ministry of Information and Broadcasting before filing the bill of entry. Import of such reprints without this permission is prohibited and renders the consignment liable to confiscation.
Policy condition no. 1 to Chapter 85 and Chapter 37, ITC (HS) Import Policy

A word of counsel

The most common error on this tariff line is treating 2-D/3-D computer graphics media as purely technical software content and overlooking the film-law overlay. Where the recorded media contains any cinematographic, video-disc, or laser-disc content — even incidentally — the Cinematograph Act, 1952 exhibition-certificate requirement is triggered; clearing such consignments without the certificate constitutes a breach of ITC (HS) policy condition no. 1 and exposes the importer to confiscation of the goods and prosecution under the applicable film laws.

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Frequently asked

Does HSN 8523 80 60 require BIS certification?

No, recorded media carrying 2-D/3-D computer graphics is not within the BIS Quality Control Order regime. Import is governed by the Directorate General of Foreign Trade under ITC (HS) policy condition no. 1 to Chapter 85, which mandates compliance with Indian film-distribution and exhibition laws.

Does the Cinematograph Act certificate requirement apply to all 2-D/3-D graphics media or only to films?

The certificate of public exhibition under the Cinematograph Act, 1952 applies where the content on the recorded media constitutes a cinematographic film, video tape, compact video disc, laser video disc, or digital video disc; purely technical or non-film graphics content is not within that specific requirement, though the general prohibition on pirated material applies to all content under this tariff line.

What happens if a foreign reprint of an Indian film is imported without Ministry of I&B permission?

Import without the prior written permission of the Ministry of Information and Broadcasting is prohibited under policy condition no. 1 to Chapter 85; the consignment is liable to confiscation and the importer faces enforcement action under the applicable Indian film laws.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.