High value ball point pens (US $ 100 and above c.i.f. per unit)
High-value ball point pens, US $100 and above per unit
HSN 9608 10 11 (high-value ball point pens, c.i.f. unit value of US $100 and above) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other ball point pen tariff lines within Chapter 96 — distinguished by c.i.f. value thresholds — may carry distinct duty treatment, and luxury writing instruments with electronic or digital components may engage additional classifications.
The value-based classification at this tariff line means the c.i.f. unit price declared on the commercial invoice is the operative criterion; a misdeclaration of value — whether inadvertent or otherwise — exposes the consignment to re-classification into the lower-value sibling ball point pen line within Chapter 96, triggering retrospective duty recovery and potential detention. Importers should retain manufacturer price lists, brand authentication documents, and purchase invoices sufficient to substantiate the declared c.i.f. unit value at the time of examination.