Tariff item · Chapter 49 · Section X, Pulp of wood or of other fibrous cellulosic material

HS 4906 00 00Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand, hand written texts, photographic reproductions on sensitised paper and carbon copies of the foregoing

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans › Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing › Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand, hand written texts, photographic reproductions on sensitised paper and carbon copies of the oregoing

Customs duty
0%
Notified, 45/2025-Customs
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 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 rate0%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

BCD is the rate notified under 45/2025-Customs (S.No. 169); the tariff's statutory rate is 0%.

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

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

"*Import of any Obscene Book, Pamphlet, Paper, Drawing, Painting, Representation, Figure or Article is Prohibited. Refer Notification No. 01/1964-CUS dt 18-01-1964*"

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

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
  • Notification 45/2025-Customs (Table I, S.No. 169) sets a standard rate of Nil for these goods. The statutory rate, 0%, is lower, so that is what customs charges.
  • Table I of 45/2025-Customs also has 1 entries that cover this code for named goods or on a condition (for example S.No. 166: Nil). They lower the duty only if the importer meets the condition, so they are not in the totals.
  • 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. 190Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing18%

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
4906Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing1.2%—

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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% 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 4906 00, and China's below.

China: the same goods (4906 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 4906 00. 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
4906.00.00.10Original design drawings or manuscripts containing human genetic resource information, and copies thereof含有人类遗传资源信息的设计图纸原稿或手稿及其复制件0%MFN rate (no APTA concession on this line)0%13%13%V
4906.00.00.90Other original designs, drawings or manuscripts and reproductions thereof其他设计图纸原稿或手稿及其复制件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

4906.00.00Original hand-drawn designs and manuscripts, and reproductions thereof

4906.00.00.10Original design drawings or manuscripts containing human genetic resource information, and copies thereof含有人类遗传资源信息的设计图纸原稿或手稿及其复制件

Hand-drawn plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes手绘的建筑、工程、工业、商业、地形或类似用途的

Unit
kg
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
  • VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.GTIN
  • 3.CAS
  • 4.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
  • 4906000010999Original design drawings or manuscripts containing human genetic resource information, and copies thereof含有人类遗传资源信息的设计图纸原稿或手稿及其复制件
4906.00.00.90Other original designs, drawings or manuscripts and reproductions thereof其他设计图纸原稿或手稿及其复制件

Hand-drawn plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes手绘的建筑、工程、工业、商业、地形或类似用途的

Unit
kg
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.GTIN
  • 3.CAS
  • 4.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
  • 4906000090999Other original designs, drawings or manuscripts and reproductions thereof其他设计图纸原稿或手稿及其复制件
4906.00.00.00Original designs, drawings or manuscripts and copies thereof (hand-drawn for architectural, engineering, industrial, commercial, topographical or similar purposes)设计图纸原稿或手稿及其复制件(手绘的建筑、工程、工业、商业、地形或类似用途的 )Expired

Hand-drawn plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes手绘的建筑、工程、工业、商业、地形或类似用途的

Unit
kg
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

None.

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
  • 4906000000999Original designs, plans or manuscripts & copies thereof (hand-drawn for architectural, engineering, industrial, commercial, topographical or similar purposes)设计图纸原稿或手稿及其复制件(手绘的建筑、工程、工业、商业、地形或类似用途的)

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

Previous4905 90 90OtherOne level up4906Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoingNext4907 00 10Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value

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.