Other
Festive, carnival and entertainment articles (novelty jokes, conjuring tricks)
HSN 9505 90 90 (Other festive, carnival and entertainment articles) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a Prohibited-import regime applying specifically to Unmanned Aerial Vehicles, Unmanned Aircraft Systems, and Remotely Piloted Aircraft (UAV/UAS/RPA) in Completely-Built-Up, Semi-Knocked-Down, or Completely-Knocked-Down form, with limited exceptions. Drone components remain Free under the ITC (HS) policy; permitted CBU/SKD/CKD drone imports require an Import Authorisation issued by DGFT in consultation with the concerned line ministries.
- Import Authorisation from DGFT
- Policy condition declaration to CBIC
- End-use declaration from importer
- 1If importing UAV/UAS/RPA in CBU, SKD or CKD form, obtain an Import Authorisation from DGFT before shipment. The Prohibited-import regime applies to all such consignments except those by Government entities, DGFT-recognised R&D bodies, and drone manufacturers for R&D purposes, or for Defence and Security end-use.DGFT Notification 54/2015-20 dated 09-02-2022 · DGFT Notification 30/2015-20 dated 08-11-2019 · Policy Condition No. 3 of Chapter 95
- 2For drone components (as opposed to assembled or semi-assembled UAV/UAS/RPA), the import policy status is Free; no Import Authorisation is required. Classify correctly at the bill of entry to avoid Prohibited-import enforcement triggered by misclassification of assembled drones as components.DGFT Notification 54/2015-20 dated 09-02-2022
The classification risk on this tariff line runs in two directions: assembled drones mis-declared as components to circumvent the Prohibited-import status, and toys correctly classifiable under CTH 9503 mis-declared under CTH 9505 to evade the mandatory compliance requirements that attach to 9503. Customs officers are specifically instructed to scrutinise CTH 9505 entries for both patterns; a misclassified consignment is liable to detention, re-assessment, and confiscation, in addition to any applicable penalty under the Customs Act, 1962.