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

HS 3701 91Photographic 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 colour photography (polychrome)

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
kg
Duty in China
20%
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 91 10Cinematographic film10%5% or 18%kg
3701 91 90Other10%5% 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 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 91, and China's below.

China: the same goods (3701 91)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3701 91. 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
3701.91.00.00Other 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
  • 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

3701.91.00Photographic plates and film, in the flat, for colour photography

3701.91.00.00Other unexposed colour film in rolls, unperforated, and flat film其他用未曝光彩色硬片及平面软片

Side length ≤ 255mm边长≤255mm

Unit
kg
MFN import duty
20%
Provisional import duty
None
General import duty
70%
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
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
16%
Serbia
16%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 3701910000999Other unexposed colour film in rolls and flat film (side length ≤ 255mm)其他用未曝光彩色硬片及平面软片(边长≤255mm)

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

Previous3701 10For X-rayOne 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 99Other

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.