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

HS 3707 90 10Chemical products mixed or compounded for photographic uses (for example, developers and fixers), whether or not in bulk

Photographic or cinematographic goods › Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

Customs duty: 10%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0%; On Indian goods

Landed cost Search codes Duty 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
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

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
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–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Chile PTA	1.5%	Chile
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA	5%	Malaysia
SAFTA	5%	Sri Lanka
APTA	6%	Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA51/2025-Customs	6%	Switzerland, Liechtenstein, Norway
India–EFTA TEPA53/2025-Customs	7.14%	Iceland
India–Oman CEPA20/2026-Customs	8%	Oman
India–UK CETA29/2026-Customs	9%	United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty in force

Anti-dumping duty on goods from China, Malaysia and Taiwan: USD 159–1,568 per tonne, by origin and producer (until 3 Aug 2030). Black Toner in powder form. 26/2025-ADD

Charged on top of the duty above, only on goods from the countries named.

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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 87	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use	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
3707	Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use	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 3707 90, and China's below.

China: the same goods (3707 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 3707 90. 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
3707.90.10.00	Chemical preparations for developing film and photographs冲洗胶卷及相片用化学制剂	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
3707.90.20.00	Chemical preparations for photocopiers复印机用化学制剂	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
3707.90.90.10	Photoresist光刻胶	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
3707.90.90.90	Other chemical preparations for photographic uses其他摄影用化学制剂	0%MFN rate (no APTA concession on this line)	0%	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

3707.90.10Chemical preparations for photographic film and print processing

3707.90.10.00Chemical preparations for developing film and photographs冲洗胶卷及相片用化学制剂

Incl. unmixed products for photographic uses, put up in measured portions or for retail sale包括摄影用未混合产品,定量或零售包装即可使用的

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 100%
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.Packing specifications包装规格
4.Ingredients成分
5.Containing silver or not是否含银
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 12.8%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3.2%
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: 8%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.7%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3707901000101Chemical preparations for photographic film & paper (incl. unmixed products for photographic uses, put up in measured doses or for retail sale) (photographic red iodine solution)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(照相红碘水)
3707901000102Chemical preparations for photographic or cinematographic uses (including unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use) (developing solutions)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(显影液)
3707901000301Chemical preparations for photographic film and paper (including unmixed products for photographic uses, put up in measured doses or in forms or packings for retail sale) (dangerous chemicals, flammable liquids)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(危险化学品,易燃液体)
3707901000302Chemical preparations for photographic film & paper (incl. unmixed products for photographic uses, put up in measured doses or for retail sale) (other chemicals)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(其他化工品)
3707901000999Chemical preparations for photographic film & paper (incl. unmixed products for photographic uses, put up in measured portions or for retail sale)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)

3707.90.20Chemical preparations for photocopiers

3707.90.20.00Chemical preparations for photocopiers复印机用化学制剂

Excluding polishes, glues, adhesives and similar preparations不包括上光漆、胶水、粘合剂及类似制剂

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 45%
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.Packing specifications包装规格
4.Ingredients成分
5.Containing silver or not是否含银
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
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: 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

3707902000999Chemical preparations for photocopiers (excluding varnishes, glues, adhesives and similar preparations)复印机用化学制剂(不包括上光漆、胶水、粘合剂及类似制剂)

3707.90.90Chemical preparations for photographic uses, n.e.s.; unmixed products for photographic uses

3707.90.90.10Photoresist光刻胶

In accordance with Chapter Note 2 to Chapter 37 of the Tariff Schedule符合《税则》第三十七章章注二

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 35%
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.Packing specifications包装规格
4.Ingredients成分
5.Containing silver or not是否含银
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
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: 4%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3707909010301Photoresists (as defined in Note 2 to Chapter 37) (dangerous chemicals, flammable liquids)光刻胶(符合《税则》第三十七章章注二)(危险化学品,易燃液体)
3707909010302Photoresists (conforming to Note 2 to Chapter 37 of the Harmonized System) (other chemical products)光刻胶(符合《税则》第三十七章章注二)(其他化工品)

3707.90.90.90Other chemical preparations for photographic uses其他摄影用化学制剂

Including unmixed products for photographic uses包括摄影用未混合产品

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Packing specifications包装规格
4.Ingredients成分
5.Containing silver or not是否含银
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
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: 4%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3707909090301Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (dangerous chemicals, flammable liquids)其他摄影用化学制剂(包括摄影用未混合产品)(危险化学品,易燃液体)
3707909090302Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (other chemicals)其他摄影用化学制剂(包括摄影用未混合产品)(其他化工品)

3707.90.90.00Other chemical preparations for photographic uses其他摄影用化学制剂Expired

Including unmixed products for photographic uses包括摄影用未混合产品

Unit: kg
MFN import duty: 1%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 14 Sep 2023

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.Packing specifications包装规格
4.Ingredients成分
5.Containing silver or not是否含银
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 2%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0.8%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.3%

CIQ codes

3707909000101Other chemical preparations for photographic uses (including unmixed products for photographic uses) (clearing solution (for photography))其他摄影用化学制剂(包括摄影用未混合产品)(清除液(照相用))
3707909000102Other chemical preparations for photographic uses (including unmixed products for photographic uses) (subbing solution (for photography))其他摄影用化学制剂(包括摄影用未混合产品)(涂底液(照相用))
3707909000301Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (dangerous chemicals, flammable liquids)其他摄影用化学制剂(包括摄影用未混合产品)(危险化学品,易燃液体)
3707909000302Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (other chemicals)其他摄影用化学制剂(包括摄影用未混合产品)(其他化工品)
3707909000999Other chemical preparations for photographic uses (including unmixed products for photographic uses)其他摄影用化学制剂(包括摄影用未混合产品)

3707.90.90.01Expired

Unit: None
MFN import duty: 2%
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 25 Jul 2021

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.6%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%

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

Previous3707 10 00Sensitizing emulsions One level up3707 90Other Next3707 90 90Other

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.