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

HS 3701 10Photographic 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.: for x-ray

Photographic or cinematographic goods

Customs duty
10%
2 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
m²
Duty in China
15%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. 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
3701 10 10Medical10%5% or 18%m²
3701 10 90Other10%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 2 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. 3 earlier measures have ended.

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

  • Free: 2 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 257Photographic plates and film for x-ray for medical use5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 82Photographic 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

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3701Photographic 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 packs1.2%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3701 10, and China's below.

China: the same goods (3701 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3701 10. 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
3701.10.00.00Photographic 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 MFN20%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

3701.10.00Photographic sensitised plates and flat films for X-ray

3701.10.00.00Photographic plates and film, unexposed, for X-ray未曝光的X光感光硬片及平面软片
Unit
kg / m²
MFN import duty
20%
Provisional import duty
15%
General import duty
40%
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.Material材质
  • 4.In rolls or not是否成卷
  • 5.Whether instant print是否一次成像
  • 6.Exposed or not是否已曝光
  • 7.Specifications (length x width x thickness)规格尺寸(长x宽x厚度)
  • 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 9.Model型号
  • 10.Total area (m²)总面积(平方米)
  • 11.Packing specification (sheets/box)包装规格(张/盒)
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
5%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
16%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
16%
CIQ codes
  • 3701100000999Photographic plates and film, unexposed, for X-ray未曝光的X光感光硬片及平面软片

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

Previous3606 90OtherOne level up3701Photographic 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.Next3701 91For colour photography (Polychrome)

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.