Subheading · Chapter 37 · Section VI, Products of the chemical or allied industries

HS 3702 31Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed: for colour photography (polychrome)

Photographic or cinematographic goods

Customs duty: 10%; 2 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5% to 56%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
3702 31 10	Cinematographic film	10%	18%	units
3702 31 90	Other	10%	18%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%.
Until 21 September 2025 18%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 83	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
3702	Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed	1.2%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3702 31, and China's below.

China: the same goods (3702 31)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 3702 31. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3702.31.10.10	Instant print film in rolls, containing mercury含汞的一次成像卷片	5%MFN rate (no APTA concession on this line)	5%	13%	13%	89
3702.31.10.90	Unexposed, unperforated, colour, narrow, instant print film in rolls未曝光无齿孔彩色窄一次成像感光卷片	5%MFN rate (no APTA concession on this line)	5%	13%	13%	None
3702.31.90.10	Other unperforated film for colour photography, containing mercury含汞的其他彩色摄影用无齿孔的其他胶片	56元/平方米MFN rate (no APTA concession on this line)	56元/平方米	13%	13%	89
3702.31.90.90	Other unexposed unperforated colour narrow film其他未曝光无齿孔彩色窄胶卷	56元/平方米MFN rate (no APTA concession on this line)	56元/平方米	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

3702.31.10Instant print film, in rolls, unperforated, for colour photography, of a width not exceeding 105 mm

3702.31.10.10Instant print film in rolls, containing mercury含汞的一次成像卷片

Unit: kg / m²
MFN import duty: 5%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 11 Sep 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material材质
4.In rolls or not是否成卷
5.Whether instant print是否一次成像
6.Exposed or not是否已曝光
7.Specifications (length x width x thickness)规格尺寸(长x宽x厚度)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Total area (m2), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0.7%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

3702.31.10.90Unexposed, unperforated, colour, narrow, instant print film in rolls未曝光无齿孔彩色窄一次成像感光卷片

Narrow film, width ≤105mm, for colour photography窄胶卷指宽度≤105mm,彩色摄影用

Unit: kg / m²
MFN import duty: 5%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 11 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material材质
4.In rolls or not是否成卷
5.Whether instant print是否一次成像
6.Exposed or not是否已曝光
7.Specifications (length x width x thickness)规格尺寸(长x宽x厚度)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Total area (m2), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0.7%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

3702.31.10.00Unexposed, unperforated, colour, narrow, instant print film in rolls未曝光无齿孔彩色窄一次成像感光卷片Expired

Narrow film, width ≤105mm, for colour photography窄胶卷指宽度≤105mm,彩色摄影用

Unit: kg / m²
MFN import duty: 5%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 10 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material材质
4.In rolls or not是否成卷
5.Whether instant print是否一次成像
6.Exposed or not是否已曝光
7.Specifications (length x width x thickness)规格尺寸(长x宽x厚度)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Total area (m2), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 1.4%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3702311000999Unexposed, unperforated, narrow, instant print color film in rolls (narrow film <= 105mm width, for color photography)未曝光无齿孔彩色窄一次成像感光卷片(窄胶卷指宽度≤105mm,彩色摄影用)

3702.31.90Other colour film in rolls, unperforated, width ≤ 105 mm

3702.31.90.10Other unperforated film for colour photography, containing mercury含汞的其他彩色摄影用无齿孔的其他胶片

Of a width not exceeding 105 mm宽度不超过105毫米

Unit: kg / m²
MFN import duty: 56元/平方米
Provisional import duty: None
General import duty: 433元/平方米
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material材质
4.In rolls or not是否成卷
5.Whether instant print是否一次成像
6.Exposed or not是否已曝光
7.Specifications (length x width x thickness)规格尺寸(长x宽x厚度)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Total area (m2), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 5.7%
Maldives: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

3702319010999Other unperforated film for colour photography, containing mercury含汞的其他彩色摄影用无齿孔的其他胶片

3702.31.90.90Other unexposed unperforated colour narrow film其他未曝光无齿孔彩色窄胶卷

Narrow film, width ≤105mm, for colour photography窄胶卷指宽度≤105mm,彩色摄影用

Unit: kg / m²
MFN import duty: 56元/平方米
Provisional import duty: None
General import duty: 433元/平方米
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material材质
4.In rolls or not是否成卷
5.Whether instant print是否一次成像
6.Exposed or not是否已曝光
7.Specifications (length x width x thickness)规格尺寸(长x宽x厚度)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Total area (m2), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 5.7%
Maldives: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

3702319090999Other unexposed non-perforated colour narrow film (narrow film means width ≤ 105mm, for colour photography)其他未曝光无齿孔彩色窄胶卷(窄胶卷指宽度≤105mm,彩色摄影用)

3702.31.90.00Other unexposed unperforated colour narrow film其他未曝光无齿孔彩色窄胶卷Expired

Narrow film, width ≤105mm, for colour photography窄胶卷指宽度≤105mm,彩色摄影用

Unit: kg / m²
MFN import duty: 56元/平方米
Provisional import duty: None
General import duty: 433元/平方米
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 26 Jan 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Material材质
4.In rolls or not是否成卷
5.Whether instant print是否一次成像
6.Exposed or not是否已曝光
7.Specifications (length x width x thickness)规格尺寸(长x宽x厚度)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Total area (m2), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 11.4%
Maldives: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

3702319000999Other unexposed non-perforated colour narrow film (narrow film means width ≤ 105mm, for colour photography)其他未曝光无齿孔彩色窄胶卷(窄胶卷指宽度≤105mm,彩色摄影用)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous3701 99Other One level up3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed Next3702 32Other, with silver halide emulsion

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.