Subheading · Chapter 37 · Section VI, Products of the chemical or allied industries
HS 3706 90Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: other
Photographic or cinematographic goods
- Customs duty
- 10%
- 21 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- metres
- Duty in China
- 0% to 4%
- On Indian goods
Codes under this subheading
21 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 |
|---|---|---|---|---|
| 3706 90 11 | Made wholly in black and white and of a length not exceeding 4,000 m | 10% | 5% or 18% | metres |
| 3706 90 12 | Made wholly in black and white and of a length exceeding 4,000 m | 10% | 5% or 18% | metres |
| 3706 90 13 | Made wholly or partly in colour and of a length not exceeding 4,000 m | 10% | 5% or 18% | metres |
| 3706 90 14 | Made wholly or partly in colour and of a length exceeding 4,000 m | 10% | 5% or 18% | metres |
| 3706 90 15 | Children’s films certified by the Central Board of Film Certification to be “Children’s Film” | 10% | 5% or 18% | metres |
| 3706 90 20 | Documentary shots, and films certified as such by the Central Board of Film Certification | 10% | 5% or 18% | metres |
| 3706 90 30 | News reels and clippings | 10% | 5% or 18% | metres |
| 3706 90 41 | Made wholly in black and white | 10% | 5% or 18% | metres |
| 3706 90 42 | Made wholly or partly in colour | 10% | 5% or 18% | metres |
| 3706 90 51 | Patch prints, including logos intended exclusively for the entertainment of children | 10% | 5% or 18% | metres |
| 3706 90 52 | Children’s film certified by the Central Board of Films Certification to be “Children’s film” | 10% | 5% or 18% | metres |
| 3706 90 59 | Other | 10% | 5% or 18% | metres |
| 3706 90 61 | Certified as predominantly educational by the Central Board of Film Certification | 10% | 5% or 18% | metres |
| 3706 90 62 | Patch prints, including logos intended exclusively for educational purposes | 10% | 5% or 18% | metres |
| 3706 90 63 | Teaching aids including film strips of educational nature | 10% | 5% or 18% | metres |
| 3706 90 64 | Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm | 10% | 5% or 18% | metres |
| 3706 90 69 | Other | 10% | 5% or 18% | metres |
| 3706 90 70 | Short film not elsewhere specified | 10% | 5% or 18% | metres |
| 3706 90 91 | Audio-visual news or audio-visual views materials including news clippings | 10% | 5% or 18% | metres |
| 3706 90 92 | Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | 10% | 5% or 18% | metres |
| 3706 90 99 | Other | 10% | 5% or 18% | metres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 21 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: 21 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 259 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 86 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 3706 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track | 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: 21 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3706 90, and China's below.
China: the same goods (3706 90)
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 3706 90. 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 |
|---|---|---|---|---|---|---|
| 3706.90.10.10 | Other developed cinematographic film for teaching purposes, recorded with radio, television or cinematographic programmes录有广播电影电视节目的教学专用其他已冲洗的电影胶片 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | b |
| 3706.90.10.90 | Other developed cinematographic film for teaching purposes其他教学专用其他已冲洗的电影胶片 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3706.90.90.10 | Other exposed and developed cinematographic film, with sound or not, for broadcasting, film or television录有广播电影电视节目的其他已冲洗的电影胶片 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | b |
| 3706.90.90.90 | Other cinematographic film, developed其他已冲洗的电影胶片 | 4%MFN rate (no APTA concession on this line) | 4% | 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
3706.90.10Exposed and developed cinematographic film, of a width of less than 35 mm, for instructional purposes
3706.90.10.10Other developed cinematographic film for teaching purposes, recorded with radio, television or cinematographic programmes录有广播电影电视节目的教学专用其他已冲洗的电影胶片
- Unit
- kg / m
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- 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
- bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
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.Dimensions规格尺寸
- 4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
- 5.Exposed or not是否已曝光
- 6.Washed or not是否已冲洗
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.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%
- 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
- 3706901010999Other developed cinematographic film for teaching purposes, recorded with radio, television or cinematographic programmes录有广播电影电视节目的教学专用其他已冲洗的电影胶片
3706.90.10.90Other developed cinematographic film for teaching purposes其他教学专用其他已冲洗的电影胶片
Width < 35 mm宽度<35毫米
- Unit
- kg / m
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- 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.Dimensions规格尺寸
- 4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
- 5.Exposed or not是否已曝光
- 6.Washed or not是否已冲洗
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.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%
- 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
- 3706901090999Other developed cinematographic film, for teaching purposes, of a width of < 35 mm其他教学专用其他已冲洗的电影胶片(宽度<35毫米)
3706.90.10.00Other developed cinematographic film, for teaching, of a width of < 35 mm教学专用其他已冲洗的电影胶片(宽度＜35毫米 )Expired
Width < 35 mm宽度＜35毫米
- Unit
- kg / m
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- Import VAT
- 16%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 16%
- Updated by China
- 30 Dec 2018
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
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%
CIQ codes
- 3706901000999Other developed cinematographic film for teaching purposes (of a width of less than 35 mm)教学专用其他已冲洗的电影胶片(宽度＜35毫米)
3706.90.90Other exposed and developed cinematographic film, width < 35mm
3706.90.90.10Other exposed and developed cinematographic film, with sound or not, for broadcasting, film or television录有广播电影电视节目的其他已冲洗的电影胶片
- Unit
- kg / m
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- 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
- bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单
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.Dimensions规格尺寸
- 4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
- 5.Exposed or not是否已曝光
- 6.Washed or not是否已冲洗
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.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%
- 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
- 3706909010999Other exposed and developed cinematographic film, with sound or not, for broadcasting, film or television录有广播电影电视节目的其他已冲洗的电影胶片
3706.90.90.90Other cinematographic film, developed其他已冲洗的电影胶片
Width < 35 mm宽度<35毫米
- Unit
- kg / m
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- 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.Dimensions规格尺寸
- 4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
- 5.Exposed or not是否已曝光
- 6.Washed or not是否已冲洗
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.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%
- 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
- 3706909090999Other developed cinematographic film (width < 35 mm)其他已冲洗的电影胶片(宽度<35毫米)
3706.90.90.00Other developed cinematographic film (width < 35mm)其他已冲洗的电影胶片(宽度＜35毫米 )Expired
Width < 35 mm宽度＜35毫米
- Unit
- kg / m
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- Import VAT
- 16%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 16%
- Updated by China
- 30 Dec 2018
Licences and certificates
- ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
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%
CIQ codes
- 3706909000999Other developed cinematographic film (width < 35 mm)其他已冲洗的电影胶片(宽度＜35毫米)
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.