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

HS 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 title

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

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 codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
4907 00 10	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value	10%	0% or 18%	kg
4907 00 20	Bank notes	10%	0% or 18%	kg
4907 00 30	Documents of title conveying the right to use Information Technology software	10%	0% or 18%	kg
4907 00 90	Other	10%	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 20 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
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 127	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government	Nil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 129	Postal items, like envelope, Post card etc., sold by Government	Nil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	Nil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 137	Duty Credit Scrips	Nil
9/2025-Integrated Tax (Rate)Schedule II, S.No. 191	Unused 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 form	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0% or 18%	2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	0% 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 item	Goods	Rate	Cap
4907	Unused 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	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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4907 00, and China's below.

China: the same goods (4907 00)

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 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
4907.00.10.00	New postage stamps新的邮票	0%China's provisional rate, lower than MFN	6%	13%	13%	None
4907.00.20.00	New banknotes新的钞票	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
4907.00.30.00	Securities certificates证券凭证	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
4907.00.90.10	Printed 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
4907.00.90.90	Other 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 MFN	6%	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

4907.00.10Postage stamps, current or new issue, unused, in the country of recognition or intended recognition of their face value

4907.00.10.00New postage stamps新的邮票

Unit: kg
MFN import duty: 6%
Provisional import duty: 0%
General import duty: 50%
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.Appearance (new)外观(新的)
3.Types (miniature sheets, blocks of four, etc.)种类(小型张、四方联等)
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 5%
New Zealand: 0%
Switzerland: 0%
South Korea: 1.5%
Mauritius: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6.6%
Brunei: 6.6%
Cambodia: 6.6%
Laos: 6.6%
Malaysia: 6.6%
New Zealand: 6.8%
Singapore: 6.6%
Thailand: 6.6%
Vietnam: 6.6%
Indonesia: 6.6%
Philippines: 6.6%
Myanmar: 6.6%

CIQ codes

4907001000999New postage stamps新的邮票

4907.00.20Newly issued banknotes of recognized countries, in circulation

4907.00.20.00New banknotes新的钞票

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 50%
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.Appearance (new)外观(新的)
3.GTIN
4.CAS
5.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

4907002000999New banknotes新的钞票

4907.00.30Newly issued securities certificates circulating in recognised countries

4907.00.30.00Securities certificates证券凭证

Including postage stamps, blank cheques, bonds and similar titles of ownership包括印花税票,空白支票,债券及类似的所有权凭证

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 50%
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.Kind (securities, concessions, etc.)种类(证券、特许权等)
3.GTIN
4.CAS
5.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

4907003000999Securities (incl. stamp-impressed paper, unused cheques, bonds and similar titles of ownership)证券凭证(包括印花税票,空白支票,债券及类似的所有权凭证)

4907.00.90Other unused stamps of current or new issue in the country of destination; all certificates

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

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: None
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.Kind (securities, concessions, etc.)种类(证券、特许权等)
3.Type of information content (e.g. software, data, internet content or services, etc.)信息内容物种类(如软件、数据、互联网内容物或服务等
4.Type of right to use information content (e.g., access, reproduction or key)给予信息内容物使用权的种类(如存取、复制或密钥等)
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 5%
New Zealand: 0%
Switzerland: 0%
South Korea: 1.5%
Mauritius: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6.6%
Brunei: 6.6%
Cambodia: 6.6%
Laos: 6.6%
Malaysia: 6.6%
New Zealand: 6.8%
Singapore: 6.6%
Thailand: 6.6%
Vietnam: 6.6%
Indonesia: 6.6%
Philippines: 6.6%
Myanmar: 6.6%

CIQ codes

4907009010999Printed matter granting rights to access, install, copy or use software (including games), data, internet content (including in-game or in-app content), services or telecommunication services (including mobile services) (excluding royalty vouchers)给予存取、安装、复制或使用软件(含游戏)、数据、互联网内容物(含游戏内或应用程序内内容物)、服务或电信服务(含移动服务)权利的印刷品(特许权使用凭证除外)

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

Paper products bearing postage stamps or revenue stamps, blank cheques包括印有邮票或印花税票的纸品、空白支票

Unit: kg
MFN import duty: 6%
Provisional import duty: 0%
General import duty: 50%
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.Kind (securities, concessions, etc.)种类(证券、特许权等)
3.Type of information content (e.g. software, data, internet content or services, etc.)信息内容物种类(如软件、数据、互联网内容物或服务等
4.Type of right to use information content (e.g., access, reproduction or key)给予信息内容物使用权的种类(如存取、复制或密钥等)
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 5%
New Zealand: 0%
Switzerland: 0%
South Korea: 1.5%
Mauritius: 0%
Cambodia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6.6%
Brunei: 6.6%
Cambodia: 6.6%
Laos: 6.6%
Malaysia: 6.6%
New Zealand: 6.8%
Singapore: 6.6%
Thailand: 6.6%
Vietnam: 6.6%
Indonesia: 6.6%
Philippines: 6.6%
Myanmar: 6.6%

CIQ codes

4907009090999Other unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value (incl. stamped paper and blank cheques)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(包括印有邮票或印花税票的纸品、空白支票)

4907.00.90.01Royalty certificates (incl. software upgrade licenses, software user licenses, etc.)特许权使用凭证(包括软件升级许可证、软件用户许可证等 )Expired

Incl. software upgrade licenses, software user licenses, etc.包括软件升级许可证、软件用户许可证等

Unit: None
MFN import duty: 6%
Provisional import duty: 0%
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
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: 4%
Georgia: 0%
Mauritius: 0%

CIQ codes

4907009001999Royalty certificates (incl. software upgrade licenses, software user licenses, etc., but excl. game software upgrade licenses, game software user licenses)特许权使用凭证(包括软件升级许可证、软件用户许可证等，但游戏软件升级许可证、游戏软件用户许可证除外)

4907.00.90.11Royalty certificates特许权使用凭证Expired

Unit: kg
MFN import duty: 6%
Provisional import duty: 0%
General import duty: 50%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 3 Jan 2022

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

1.Description of goods品名
2.Brand type品牌类型
3.Export preferential status出口享惠情况
4.Kind [securities, concessions, etc.]种类[证券、特许权等]
5.Type of information content [e.g. software, data, internet content or services, etc.]信息内容物种类[如软件、数据、互联网内容物或服务等
6.Type of right to use information content [e.g., access, reproduction or key]给予信息内容物使用权的种类[如存取、复制或密钥等]
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
New Zealand: 0%
Switzerland: 0%
South Korea: 0%
Mauritius: 0%

CIQ codes

4907009011999Royalty certificates (incl. software upgrade licenses, software user licenses, etc., but excl. game software upgrade licenses, game software user licenses)特许权使用凭证(包括软件升级许可证、软件用户许可证等，但游戏软件升级许可证、游戏软件用户许可证除外)

4907.00.90.19Other printed matter granting rights to access, install, copy or use software (incl. games), data, internet content (incl. in-game or in-app content), services or telecommunication services (incl. mobile services)其他给予存取、安装、复制或使用软件(含游戏)、数据、互联网内容物(含游戏内或应用程序内内容物)、服务或电信服务(含移动服务)权利的印刷品Expired

Unit: kg
MFN import duty: 6%
Provisional import duty: 0%
General import duty: 50%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 3 Jan 2022

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

1.Description of goods品名
2.Brand type品牌类型
3.Export preferential status出口享惠情况
4.Kind [securities, concessions, etc.]种类[证券、特许权等]
5.Type of information content [e.g. software, data, internet content or services, etc.]信息内容物种类[如软件、数据、互联网内容物或服务等
6.Type of right to use information content [e.g., access, reproduction or key]给予信息内容物使用权的种类[如存取、复制或密钥等]
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
New Zealand: 0%
Switzerland: 0%
South Korea: 4%
Mauritius: 0%

CIQ codes

4907009019999Other printed matter granting rights to access, install, copy or use software (incl. games), data, internet content (incl. in-game or in-app content), services or telecommunication services (incl. mobile services) (excl. royalty vouchers)其他给予存取、安装、复制或使用软件（含游戏）、数据、互联网内容物（含游戏内或应用程序内内容物）、服务或电信服务（含移动服务）权利的印刷品(特许权使用凭证除外)

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 90Other One level up4907Unused 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 Next4909 00Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

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.