Heading · Chapter 37 · Section VI, Products of the chemical or allied industries
HS 3701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, instant print-film in the flat, sensitised, unexposed, whether or not in packs.
Photographic or cinematographic goods
- Customs duty
- 10%
- 8 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or m²
- Duty in China
- 0% to 20%
- On Indian goods
Codes under this heading
5 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 |
|---|---|---|---|---|
| 3701 10 | For X-ray | 10% | 5% or 18% | m² |
| 3701 20 00 | Instant print film | 10% | 5% or 18% | kg |
| 3701 30 00 | Other plates and film, with any side exceeding 255 mm | 10% | 5% or 18% | m² |
| 3701 91 | For colour photography (Polychrome) | 10% | 5% or 18% | kg |
| 3701 99 | Other | 10% | 5% or 18% | m² |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Countervailing duty on goods from China and Taiwan: Nil to USD 1.16 per square metre, by origin and producer (until 26 Jun 2030). Digital Offset Printing Plates. 05/2025-CVD
- Anti-dumping duty on goods from China, Japan, South Korea, Taiwan and Vietnam: Nil to USD 0.77 per square metre, by origin and producer (until 25 Dec 2029). Digital Offset Printing Plates. 28/2024-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 8 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. 257 | Photographic plates and film for x-ray for medical use | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 82 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) | 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 |
|---|---|---|---|
| 3701 | Photographic plates and film in the flat, sensitised, un-exposed, of any material other than paper, paperboard or textiles; instant print- film in the flat, sensitised, unexposed, whether or not in packs | 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: 8 tariff items
China: the same goods (3701)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 6 expired under 3701. 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 |
|---|---|---|---|---|---|---|
| 3701.10.00.00 | Photographic plates and film, unexposed, for X-ray未曝光的X光感光硬片及平面软片 | 15%China's provisional rate, lower than MFN | 20% | 13% | 13% | None |
| 3701.20.00.00 | Unexposed flat film for instant print photography未曝光的一次成像感光平片 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 3701.30.21.00 | Unexposed laser film for photomechanical reproduction未曝光照相制版用激光照排片 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3701.30.22.00 | Unexposed PS plates for photolithographic plate-making未曝光照相制版用PS版 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 3701.30.24.00 | Unexposed CTP plates for photoplate-making未曝光照相制版用CTP版 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3701.30.25.00 | Flexible printing plates柔性印刷版 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3701.30.29.00 | Other unexposed film for photolithography其他未曝光照相制版用感光硬软片 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3701.30.90.00 | Photographic plates and film, unexposed, for other uses未曝光其他用途的感光硬片及软片 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 3701.91.00.00 | Other unexposed colour film in rolls, unperforated, and flat film其他用未曝光彩色硬片及平面软片 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | None |
| 3701.99.20.00 | For photographic plate-making照相制版用 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3701.99.90.00 | Other unexposed film in rolls or sheets其他用未曝光软片及硬片 | 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.
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.