Tariff item · Chapter 37 · Section VI, Products of the chemical or allied industries
HS 3702 44 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 › Of a width exceeding 105 mm but not exceeding 610 mm
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 2.9% to 16%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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 ECTA | 0% | Australia |
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein, Norway |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA53/2025-Customs | 7.14% | Iceland |
| India–Oman CEPA20/2026-Customs | 8% | Oman |
| APTA | 9% | Bangladesh, China, South Korea, Sri Lanka |
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
| 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 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 44, and China's below.
China: the same goods (3702 44)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 3702 44. 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 |
|---|---|---|---|---|---|---|
| 3702.44.21.00 | Unexposed laser imagesetting film for photolithography照相制版用未曝光激光照排片 | 9%APTA rate, with an APTA certificate of origin | 2元/平方米 | 13% | 13% | None |
| 3702.44.22.00 | Photoresist dry film for the manufacture of printed circuit boards印刷电路板制造用光致抗蚀干膜 | 5元/平方米MFN rate (no APTA concession on this line) | 5元/平方米 | 13% | 13% | None |
| 3702.44.29.00 | Other unexposed non-perforated film in rolls for photolithography其他照相制版用无齿孔未曝光胶卷 | 2.9元/平方米MFN rate (no APTA concession on this line) | 2.9元/平方米 | 13% | 13% | None |
| 3702.44.90.00 | Other unexposed unperforated medium-width film其他用无齿孔未曝光中宽胶卷 | 16%APTA rate, with an APTA certificate of origin | 27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
3702.44.21Laser phototypesetting film, 105mm < width ≤ 610mm
3702.44.21.00Unexposed laser imagesetting film for photolithography照相制版用未曝光激光照排片
Of a width exceeding 105 mm but not exceeding 610 mm105mm<宽度≤610mm
- Unit
- kg / m²
- MFN import duty
- 2元/平方米
- Provisional import duty
- None
- General import duty
- 115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%
- Asia-Pacific (APTA)
- 9%
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
- 3702442100999Unexposed laser phototypesetting film for photomechanical engraving (105mm < width ≤ 610mm)照相制版用未曝光激光照排片(105mm<宽度≤610mm)
3702.44.22Dry film photoresist for printed circuit boards, 105mm < width ≤ 610mm
3702.44.22.00Photoresist dry film for the manufacture of printed circuit boards印刷电路板制造用光致抗蚀干膜
Of a width exceeding 105 mm but not exceeding 610 mm105mm<宽度≤610mm
- Unit
- kg / m²
- MFN import duty
- 5元/平方米
- Provisional import duty
- None
- General import duty
- 115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%
- Serbia
- 4%
- 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
- 3702442200999Photoresist dry film for manufacturing printed circuit boards (105mm < width ≤ 610mm)印刷电路板制造用光致抗蚀干膜(105mm<宽度≤610mm)
3702.44.29Other unperforated film in rolls for photolithography, 105mm < width ≤ 610mm
3702.44.29.00Other unexposed non-perforated film in rolls for photolithography其他照相制版用无齿孔未曝光胶卷
Of a width exceeding 105 mm but not exceeding 610 mm105mm<宽度≤610mm
- Unit
- kg / m²
- MFN import duty
- 2.9元/平方米
- Provisional import duty
- None
- General import duty
- 115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
- 3702442900999Other unexposed non-perforated film in rolls for photolithography (105mm<width≤610mm)其他照相制版用无齿孔未曝光胶卷(105mm<宽度≤610mm)
3702.44.90Other non-perforated film in rolls, 105mm < width ≤ 610mm
3702.44.90.00Other unexposed unperforated medium-width film其他用无齿孔未曝光中宽胶卷
Medium-width film means 105mm < width ≤ 610mm中宽胶卷指105mm<宽度≤610mm
- Unit
- kg / m²
- MFN import duty
- 27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
- 2.9%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Serbia
- 16%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 16%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 3702449000999Other unexposed non-perforated film in rolls of intermediate width (intermediate width refers to 105mm < width <= 610mm)其他用无齿孔未曝光中宽胶卷(中宽胶卷指105mm<宽度≤610mm)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.