Step 1: Make sure the “Pictures” path has been defined in the General Settings (Administration -> Setup Initialization -> General Settings -> Path tab).
Step 2: Put your pictures in the folder you defined in that path.
Step 3: Open the Item Master record for a particular item and click on the remarks tab. From there, click the little camera in the lower corner of the screen as noted in the picture below. By clicking on the camera it should open a dialog box to select a picture, and then click OK. After the user clicks OK, the image should appear in the remarks tab.
Keep in mind this general rules for item master pictures: You can include only 1 picture per item. If you desire different views of the same picture, use a photo management tool to include multiple images in the same graphic. Image types accepted include Bitmap, PNG, JPG and GIF.