Used postal stamp
Used postage and revenue stamps for collectors
HSN 9704 00 10 (used postal stamps) 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, bill of entry, commercial invoice, packing list. Unused postal stationery, first-day covers, and philatelic items of a different condition or classification may fall under sibling tariff lines within Chapter 97 that invite closer customs scrutiny.
The principal risk at this tariff line is misclassification: stamps with monetary face value still valid for postage, or items classified as works of art or antiques under Chapter 97, may attract different duty treatment or documentation requirements. Customs may re-examine the described condition — used versus unused — and re-classify accordingly, triggering retrospective duty recovery. Importers should retain authenticated philatelic society certificates or dealer invoices clearly attesting to the used condition of the material.