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

HS 3702 32 90Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed: other

Photographic or cinematographic goods › Other, with silver halide emulsion

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
m²
Duty in China
4.5% to 21%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA0%Australia
India–EFTA TEPA51/2025-Customs0%Switzerland, Liechtenstein, Norway
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
APTA7%Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA53/2025-Customs7.14%Iceland
India–Oman CEPA20/2026-Customs8%Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 83Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed1.2%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL,ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3702 32, and China's below.

China: the same goods (3702 32)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 2 expired under 3702 32. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3702.32.10.10Instant 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
3702.32.10.90Photographic plates & film, for photolithography, sensitized, unperforated, narrow, for instant print照相制版涂卤化银液无齿孔窄一次成像感光卷片5%MFN rate (no APTA concession on this line)5%13%13%None
3702.32.20.00Non-perforated narrow film for photolithography, coated with silver halide emulsion照相制版涂卤化银液无齿孔窄胶卷4.5元/平方米MFN rate (no APTA concession on this line)4.5元/平方米13%13%None
3702.32.90.10Other unperforated film in rolls, coated with silver halide emulsion, containing mercury含汞的其他涂卤化银乳液的无齿孔的其他胶片21元/平方米MFN rate (no APTA concession on this line)21元/平方米13%13%89
3702.32.90.90Other unperforated narrow cinematographic film, coated with silver halide emulsion其他涂卤化银乳液无齿孔窄胶卷21元/平方米MFN rate (no APTA concession on this line)21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

3702.32.10Silver halide coated unperforated instant print film in rolls, width ≤ 105mm

3702.32.10.10Instant 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%
3702.32.10.90Photographic plates & film, for photolithography, sensitized, unperforated, narrow, for instant print照相制版涂卤化银液无齿孔窄一次成像感光卷片

Unexposed photographic film in rolls, narrow film width ≤ 105mm成卷未曝光感光胶片,窄胶卷指宽度≤105mm

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%
3702.32.10.00Photographic plates & film, for photolithography, sensitized, unperforated, narrow, for instant print照相制版涂卤化银液无齿孔窄一次成像感光卷片Expired

Unexposed photographic film in rolls, narrow film width ≤ 105mm成卷未曝光感光胶片,窄胶卷指宽度≤105mm

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
  • 3702321000999Photographic plates and film, unexposed, of silver halide, for photolithography, unperforated, narrow, for instant print (in rolls, unexposed, narrow film <=105mm width)照相制版涂卤化银液无齿孔窄一次成像感光卷片(成卷未曝光感光胶片,窄胶卷指宽度≤105mm)

3702.32.20Silver halide coated unperforated film in rolls, for graphic arts, width ≤ 105mm

3702.32.20.00Non-perforated narrow film for photolithography, coated with silver halide emulsion照相制版涂卤化银液无齿孔窄胶卷

Unexposed photographic film in rolls, narrow film width ≤ 105mm成卷未曝光感光胶片,窄胶卷指宽度≤105mm

Unit
kg / m²
MFN import duty
4.5元/平方米
Provisional import duty
None
General import duty
104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%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
1.4%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.5%
Serbia
4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3702322000999Photographic film in rolls, unexposed, of a width not exceeding 105 mm, for photolithography, sensitised with silver halides, unperforated照相制版涂卤化银液无齿孔窄胶卷(成卷未曝光感光胶片,窄胶卷指宽度≤105mm)

3702.32.90Other silver halide coated film in rolls, unperforated, width ≤ 105mm

3702.32.90.10Other unperforated film in rolls, coated with silver halide emulsion, containing mercury含汞的其他涂卤化银乳液的无齿孔的其他胶片

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

Unit
kg / m²
MFN import duty
21元/平方米
Provisional import duty
None
General import duty
202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%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
3.1%
Maldives
0%
Cambodia
0%
Serbia
17.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
16.5%
Brunei
16.5%
Cambodia
16.5%
South Korea
16.5%
Laos
16.5%
Malaysia
16.5%
New Zealand
17.6%
Singapore
16.5%
Thailand
16.5%
Vietnam
16.5%
Indonesia
16.5%
Philippines
16.5%
Myanmar
16.5%
CIQ codes
  • 3702329010999Other unperforated film, coated with silver halide emulsion, containing mercury, of a width not exceeding 105 mm含汞的其他涂卤化银乳液的无齿孔的其他胶片,宽度不超过105毫米
3702.32.90.90Other unperforated narrow cinematographic film, coated with silver halide emulsion其他涂卤化银乳液无齿孔窄胶卷

Unexposed photographic film in rolls, narrow film width ≤ 105mm成卷未曝光感光胶片,窄胶卷指宽度≤105mm

Unit
kg / m²
MFN import duty
21元/平方米
Provisional import duty
None
General import duty
202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%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
3.1%
Maldives
0%
Cambodia
0%
Serbia
17.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
16.5%
Brunei
16.5%
Cambodia
16.5%
South Korea
16.5%
Laos
16.5%
Malaysia
16.5%
New Zealand
17.6%
Singapore
16.5%
Thailand
16.5%
Vietnam
16.5%
Indonesia
16.5%
Philippines
16.5%
Myanmar
16.5%
CIQ codes
  • 3702329090999Other unperforated narrow film coated with silver halide emulsion (unexposed sensitised film in rolls, narrow film refers to width ≤ 105mm)其他涂卤化银乳液无齿孔窄胶卷(成卷未曝光感光胶片,窄胶卷指宽度≤105mm)
3702.32.90.00Other unperforated narrow cinematographic film, coated with silver halide emulsion其他涂卤化银乳液无齿孔窄胶卷Expired

Unexposed photographic film in rolls, narrow film width ≤ 105mm成卷未曝光感光胶片,窄胶卷指宽度≤105mm

Unit
kg / m²
MFN import duty
21元/平方米
Provisional import duty
None
General import duty
202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%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
6.3%
Maldives
0%
Cambodia
0%
Serbia
19.1%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
17.6%
Brunei
17.6%
Cambodia
17.6%
South Korea
17.6%
Laos
17.6%
Malaysia
17.6%
New Zealand
17.6%
Singapore
17.6%
Thailand
17.6%
Vietnam
17.6%
Indonesia
17.6%
Philippines
17.6%
Myanmar
17.6%
CIQ codes
  • 3702329000999Other unperforated narrow film coated with silver halide emulsion (unexposed sensitised film in rolls, narrow film refers to width ≤ 105mm)其他涂卤化银乳液无齿孔窄胶卷(成卷未曝光感光胶片,窄胶卷指宽度≤105mm)

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

Sources

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.