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

HS 4907Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Customs duty
10%
4 tariff items
GST now
0% or 18%
depending on the goods
Import policy
Mostly Restricted
Free: 1 item
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

1 code. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4907 00Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title10%0% or 18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 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.

Import policy (DGFT ITC(HS)) of its tariff items

  • Restricted: 3 tariff items
  • Free: 1 tariff item

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0% or 18%, depending on the goods.
  • Until 21 September 2025 0% or 18%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 127Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the GovernmentNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 129Postal items, like envelope, Post card etc., sold by GovernmentNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131Rupee notes or coins when sold to Reserve Bank of India or the Government of IndiaNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 137Duty Credit ScripsNil
9/2025-Integrated Tax (Rate)Schedule II, S.No. 191Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 18%10/2025-Integrated Tax (Rate); 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
4907Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp- impressed paper; bank-notes; cheque forms; stock, share or bond certificates and similar documents of title1.2%—

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: 4 tariff items

China: the same goods (4907)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 3 expired under 4907. 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
4907.00.10.00New postage stamps新的邮票0%China's provisional rate, lower than MFN6%13%13%None
4907.00.20.00New banknotes新的钞票0%MFN rate (no APTA concession on this line)0%13%13%None
4907.00.30.00Securities certificates证券凭证0%MFN rate (no APTA concession on this line)0%13%13%None
4907.00.90.10Printed matter granting the right to access, install, copy or use software, data, internet content, services or telecommunication services给予存取、安装、复制或使用软件、数据、互联网内容物、服务或电信服务权利的印刷品0%MFN rate (no APTA concession on this line)0%13%13%None
4907.00.90.90Other unused new issue postage, revenue or similar stamps of current or new issue in the country of destination其他在承认或将承认其面值的国家流通新发行未使用的印花税票及类似票证0%China's provisional rate, lower than MFN6%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.

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

Previous4906Plans 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 foregoingOne level upChapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plansNext4908Transfers (decalcomanias)

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.