Other
Collectors' pieces of zoological, botanical, mineralogical or paleontological interest
HSN 9705 39 00 (Other collectors' pieces) is subject to a Restricted import policy administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) schedule. Import is permitted under Saving Clause 3(1) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993, read with Customs Notification 157 dated 28 March 1990.
- Saving Clause declaration from DGFT
- Import compliance from CBIC
- 1Confirm that the import qualifies under Saving Clause 3(1) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993, before filing the bill of entry. A consignment not meeting the saving-clause conditions is treated as a Restricted import without authorisation and is liable to detention and confiscation.Saving Clause 3(1), Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 · Customs Notification 157 dated 28-03-1990
- 2Ensure the bill of entry explicitly references Customs Notification 157 dated 28 March 1990 and the applicable saving-clause provision. Customs officers at the port of entry will verify the policy-condition basis before granting out-of-charge.Customs Notification 157 dated 28-03-1990 · ITC (HS) Restricted import policy, Chapter 97
The most common error on this tariff line is assuming that the saving-clause exemption is self-executing and omitting a clear policy-basis declaration on the bill of entry. The Restricted-import status remains operative unless the specific saving-clause condition is positively established on the face of the documentation; a consignment cleared without that declaration may be recalled for reassessment, attracting demurrage and ground rent pending regularisation.