Other

Used or unused stamps, first-day covers, postal stationery

DGFT CLEARANCE

HSN 9704 00 90 (used or unused postage stamps, first-day covers, and postal stationery other than those of Heading 4907) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Import of philatelic accessories and unused postage stamps for philatelic use — excluding Indian postage stamps — is Free under the ITC (HS) policy.

What this is

HSN code

9704 00 90

Chapter

97 · Works of art, collectors' pieces and antiques

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 97

Customs documentation

ITC (HS) policy declaration from DGFT
Commercial invoice from exporter

Compliance steps

1
Confirm the consignment consists of philatelic accessories or unused postage stamps intended for philatelic use and that it excludes Indian postage stamps. Only this category is classified as Free under the ITC (HS) import policy; consignments outside this scope may attract a different policy condition.
ITC (HS) Import Policy, Chapter 97 — Free condition for philatelic accessories and unused postage stamps
2
File the bill of entry with a clear description confirming the philatelic end-use and non-Indian-stamp composition of the consignment. Ensure the commercial invoice and packing list describe the goods with sufficient specificity to allow customs verification of the Free-policy condition.
ITC (HS) Import Policy, Chapter 97

A word of counsel

The most common error on this tariff line is importing used philatelic material without confirming that the entire consignment — not merely the majority — excludes Indian postage stamps. Indian postage stamps, used or unused, are carved out of the Free-policy condition; a mixed consignment containing Indian stamps may expose the full shipment to additional scrutiny and potential detention pending reclassification.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 9704 00 90 require BIS certification?

No, philatelic items and postal stationery are not within the BIS Quality Control Order regime. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, under which qualifying philatelic accessories and unused postage stamps are Free to import.

Are Indian postage stamps excluded from the Free import policy under this HSN?

Yes. The ITC (HS) policy explicitly excludes Indian postage stamps from the Free-import condition; only philatelic accessories and foreign unused postage stamps for philatelic use qualify as Free.

Does the Free-import status under ITC (HS) apply to used stamps and first-day covers as well as unused stamps?

The ITC (HS) policy specifically designates unused postage stamps for philatelic use as Free; the status of used stamps and first-day covers should be confirmed against the current ITC (HS) Schedule at the time of import, as the regulatory record records the Free condition only for unused stamps and philatelic accessories.

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