Subheading · Chapter 37 · Section VI, Products of the chemical or allied industries
HS 3702 39Photographic 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
- Customs duty
- 10%
- 2 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 12% to 24%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3702 39 10 | Cinematographic film | 10% | 18% | m² |
| 3702 39 90 | Other | 10% | 18% | m² |
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
| 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
| 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)
| 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 39, and China's below.
China: the same goods (3702 39)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3702 39. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3702.39.20.00 | Other non-perforated narrow photosensitive film for photolithography照相制版用其他无齿孔窄感光胶卷 | 12元/平方米MFN rate (no APTA concession on this line) | 12元/平方米 | 13% | 13% | None |
| 3702.39.90.00 | Other unperforated narrow photographic film其他用无齿孔窄感光胶卷 | 24元/平方米MFN rate (no APTA concession on this line) | 24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
3702.39.20Other unperforated film in rolls for graphic arts, width ≤ 105mm
3702.39.20.00Other non-perforated narrow photosensitive film for photolithography照相制版用其他无齿孔窄感光胶卷
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
- 12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
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- South Korea
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 6%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Japan
- 6.9%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3702392000999Other photographic film in rolls, unexposed, of a width not exceeding 105 mm, for photolithography, unperforated照相制版用其他无齿孔窄感光胶卷(成卷未曝光感光胶片,窄胶卷指宽度≤105mm)
3702.39.90Unperforated roll film, width ≤ 105mm, n.e.s.
3702.39.90.00Other unperforated narrow photographic film其他用无齿孔窄感光胶卷
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
- 24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
- 3702399000999Other unperforated narrow sensitised film (unexposed sensitised film in rolls, narrow film means width ≤ 105mm)其他用无齿孔窄感光胶卷(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
- 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.