Applicability of customs duty exemption on import of Television content -reg. - Customs - 14/2010

OFFICE OF COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, PANAMBUR MANGALORE 575010 F. No. S-12/17/2010 Dated: 05.08.2010 PUBLIC NOTICE NO. 14/2010 SUBJECT: Applicability of customs duty exemption on import of Television content -reg. Attention of the CHA/Import-Export trade and all others concerned to. 1 Notification No.27/2010-Customs dtd-27.02.2010 provides exemption to motion pictures, music, gaming software (for use on gaming consoles), printed or recorded on media falling under headings 3706 or 8523, from so much of basic customs duty, additional duty and special additional duty of customs as in access of duties that would be leviable of the values of the goods were equal to the aggregate of the cost of the carrier medium and freight and insurance. 2. A doubt has been raised by certain importers whether the aforesaid exemption applies to the import of content by a television broadcaster on a medium covered under Chapter heading nos. 3706 and 8523 owing to the use of expression motion picture . 3. The issue has been examined. The term motion pictures is a generic term for making a distinction between moving pictures and still photograph and does not refer to the end use of the content captured on a medium. As such, the reference to motion pictures in Notfn. No. 27/2010Customs dtd-27.02.2010 is not limited to movies or feature films alone and extends to any audio visual content recorded on cinematographic films, Betacam/U-matic tapes, Masters, Stampers, VCDs and DVDs. It is therefore clarified that the term motion pictures referred to in Notfn. No. 27/2010-Customs dtd27.02.2010 includes audio visual content of all kinds like feature films, advertising films, documentaries, television content, news films etc. and is not restricted to feature films or movies alone. 4. Hindi version follow. [M. AJIT KUMAR] COMMISSIONER