Heading · Chapter 37 · Section VI, Products of the chemical or allied industries
HS 3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
Photographic or cinematographic goods
- Customs duty
- 10%
- 37 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- Varies
- Duty in China
- 0.6% to 122.6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
16 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 |
|---|---|---|---|---|
| 3702 10 00 | For X-ray | 10% | 18% | m² |
| 3702 31 | For colour photography (Polychrome) | 10% | 18% | units |
| 3702 32 | Other, with silver halide emulsion | 10% | 18% | m² |
| 3702 39 | Other | 10% | 18% | m² |
| 3702 41 | Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) | 10% | 18% | m² |
| 3702 42 | Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography | 10% | 18% | m² |
| 3702 43 | Of a width exceeding 610 mm and of a length not exceeding 200 m | 10% | 18% | m² |
| 3702 44 | Of a width exceeding 105 mm but not exceeding 610 mm | 10% | 18% | m² |
| 3702 52 | Of a width not exceeding 16 mm | 10% | 18% | metres |
| 3702 53 00 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | 10% | 18% | metres |
| 3702 54 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides | 10% | 18% | metres |
| 3702 55 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m | 10% | 18% | metres |
| 3702 56 | Of a width exceeding 35 mm | 10% | 18% | metres |
| 3702 96 | Of a width not exceeding 35 mm and of a length not exceeding 30 m | 10% | 18% | metres |
| 3702 97 | Of a width not exceeding 35 mm and of a length exceeding 30 m: 20 | 10% | 18% | metres |
| 3702 98 | Of a width exceeding 35 mm | 10% | 18% | metres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 37 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. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 37 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 83 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 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 |
|---|---|---|---|
| 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed | 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: 37 tariff items
China: the same goods (3702)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 43 in force and 21 expired under 3702. 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 |
|---|---|---|---|---|---|---|
| 3702.10.00.00 | Unexposed X-ray sensitive film, in rolls成卷的未曝光的X光感光胶片 | 8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3702.31.10.10 | Instant print film in rolls, containing mercury含汞的一次成像卷片 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 89 |
| 3702.31.10.90 | Unexposed, unperforated, colour, narrow, instant print film in rolls未曝光无齿孔彩色窄一次成像感光卷片 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 3702.31.90.10 | Other unperforated film for colour photography, containing mercury含汞的其他彩色摄影用无齿孔的其他胶片 | 56元/平方米MFN rate (no APTA concession on this line) | 56元/平方米 | 13% | 13% | 89 |
| 3702.31.90.90 | Other unexposed unperforated colour narrow film其他未曝光无齿孔彩色窄胶卷 | 56元/平方米MFN rate (no APTA concession on this line) | 56元/平方米 | 13% | 13% | None |
| 3702.32.10.10 | Instant print film in rolls, containing mercury含汞的一次成像卷片 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 89 |
| 3702.32.10.90 | Photographic plates & film, for photolithography, sensitized, unperforated, narrow, for instant print照相制版涂卤化银液无齿孔窄一次成像感光卷片 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 3702.32.20.00 | Non-perforated narrow film for photolithography, coated with silver halide emulsion照相制版涂卤化银液无齿孔窄胶卷 | 4.5元/平方米MFN rate (no APTA concession on this line) | 4.5元/平方米 | 13% | 13% | None |
| 3702.32.90.10 | Other unperforated film in rolls, coated with silver halide emulsion, containing mercury含汞的其他涂卤化银乳液的无齿孔的其他胶片 | 21元/平方米MFN rate (no APTA concession on this line) | 21元/平方米 | 13% | 13% | 89 |
| 3702.32.90.90 | Other unperforated narrow cinematographic film, coated with silver halide emulsion其他涂卤化银乳液无齿孔窄胶卷 | 21元/平方米MFN rate (no APTA concession on this line) | 21元/平方米 | 13% | 13% | None |
| 3702.39.20.00 | Other non-perforated narrow photosensitive film for photolithography照相制版用其他无齿孔窄感光胶卷 | 12元/平方米MFN rate (no APTA concession on this line) | 12元/平方米 | 13% | 13% | None |
| 3702.39.90.00 | Other unperforated narrow photographic film其他用无齿孔窄感光胶卷 | 24元/平方米MFN rate (no APTA concession on this line) | 24元/平方米 | 13% | 13% | None |
| 3702.41.00.10 | For colour photography, containing mercury, of a width > 610 mm and of a length > 200 m含汞的彩色摄影用,宽度超过610毫米,长度超过200米 | 7.1元/平方米MFN rate (no APTA concession on this line) | 7.1元/平方米 | 13% | 13% | 89 |
| 3702.41.00.90 | Unexposed, unperforated, wide-length colour photographic film in rolls未曝光无齿孔宽长彩色胶卷 | 7.1元/平方米MFN rate (no APTA concession on this line) | 7.1元/平方米 | 13% | 13% | None |
| 3702.42.21.00 | Photoresist dry film for the manufacture of printed circuit boards印刷电路板制造用光致抗蚀干膜 | 0.6元/平方米MFN rate (no APTA concession on this line) | 0.6元/平方米 | 13% | 13% | None |
| 3702.42.29.00 | Other unexposed non-perforated wide and long film for photolithography照相制版其他未曝光无齿宽长胶卷 | 8%APTA rate, with an APTA certificate of origin | 1.6元/平方米 | 13% | 13% | None |
| 3702.42.92.01 | Unexposed red or infra-red laser film未曝光红色或红外激光胶片 | 12.8%APTA rate, with an APTA certificate of origin | 2.4元/平方米 | 13% | 13% | None |
| 3702.42.92.90 | Other unexposed red or infra-red laser film其他未曝光红色或红外激光胶片 | 12.8%APTA rate, with an APTA certificate of origin | 2.4元/平方米 | 13% | 13% | None |
| 3702.42.99.00 | Other unexposed non-perforated wide film in rolls其他未曝光无齿孔宽长胶卷 | 12.8%APTA rate, with an APTA certificate of origin | 7元/平方米 | 13% | 13% | None |
| 3702.43.21.00 | Photographic plates and film for phototypesetting by laser照相制版用激光照排片 | 8%APTA rate, with an APTA certificate of origin | 完税价不高于0元/平方米：0%，完税价高于0元/平方米：10%+0元/平方米。 | 13% | 13% | None |
| 3702.43.29.00 | Other unexposed non-perforated film in rolls for photolithography其他照相制版用未曝光无齿孔胶卷 | 9%APTA rate, with an APTA certificate of origin | 3.7元/平方米 | 13% | 13% | None |
| 3702.43.90.00 | Other unexposed unperforated medium-length film其他用未曝光无齿孔中长胶卷 | 16%APTA rate, with an APTA certificate of origin | 17元/平方米 | 13% | 13% | None |
| 3702.44.21.00 | Unexposed laser imagesetting film for photolithography照相制版用未曝光激光照排片 | 9%APTA rate, with an APTA certificate of origin | 2元/平方米 | 13% | 13% | None |
| 3702.44.22.00 | Photoresist dry film for the manufacture of printed circuit boards印刷电路板制造用光致抗蚀干膜 | 5元/平方米MFN rate (no APTA concession on this line) | 5元/平方米 | 13% | 13% | None |
| 3702.44.29.00 | Other unexposed non-perforated film in rolls for photolithography其他照相制版用无齿孔未曝光胶卷 | 2.9元/平方米MFN rate (no APTA concession on this line) | 2.9元/平方米 | 13% | 13% | None |
| 3702.44.90.00 | Other unexposed unperforated medium-width film其他用无齿孔未曝光中宽胶卷 | 16%APTA rate, with an APTA certificate of origin | 27元/平方米 | 13% | 13% | None |
| 3702.52.00.00 | Unexposed medium-narrow colour film未曝光中窄彩色胶卷 | 91元/平方米MFN rate (no APTA concession on this line) | 91元/平方米 | 13% | 13% | None |
| 3702.53.00.10 | Slides, containing mercury, of a width exceeding 16 mm but not exceeding 35 mm, and of a length not exceeding 30 m含汞的幻灯片用,宽度超过16毫米,但不超过35毫米,长度不超过30米 | 122.6元/平方米MFN rate (no APTA concession on this line) | 122.6元/平方米 | 13% | 13% | 89 |
| 3702.53.00.90 | Unexposed colour photographic film, for slides幻灯片用未曝光彩色摄影胶卷 | 122.6元/平方米MFN rate (no APTA concession on this line) | 122.6元/平方米 | 13% | 13% | None |
| 3702.54.10.10 | Containing mercury, of a width of 35 mm and of a length not exceeding 2 m含汞的宽度为35毫米,长度不超过2米 | 8%APTA rate, with an APTA certificate of origin | 10元/平方米 | 13% | 13% | 89 |
| 3702.54.10.90 | Colour photographic film, other than for slides非幻灯片用彩色摄影胶卷 | 8%APTA rate, with an APTA certificate of origin | 10元/平方米 | 13% | 13% | None |
| 3702.54.90.00 | Other colour photographic film, other than for slides其他非幻灯片用彩色摄影胶卷 | 14.4%APTA rate, with an APTA certificate of origin | 24元/平方米 | 13% | 13% | None |
| 3702.55.20.10 | Photographic film containing mercury含汞的电影胶片 | 20%APTA rate, with an APTA certificate of origin | 8.7元/平方米 | 13% | 13% | 89 |
| 3702.55.20.90 | Colour cinematographic film, unexposed未曝光的彩色电影胶卷 | 20%APTA rate, with an APTA certificate of origin | 8.7元/平方米 | 13% | 13% | None |
| 3702.55.90.10 | Other, containing mercury, of a width exceeding 16 mm but not exceeding 35 mm, and of a length exceeding 30 m含汞的其他宽度超过16毫米,但不超过35毫米,长度超过30米 | 32%APTA rate, with an APTA certificate of origin | 27元/平方米 | 13% | 13% | 89 |
| 3702.55.90.90 | Other unexposed narrow colour film其他未曝光窄长彩色胶卷 | 32%APTA rate, with an APTA certificate of origin | 27元/平方米 | 13% | 13% | None |
| 3702.56.20.10 | Photographic film containing mercury含汞的电影胶片 | 13元/平方米MFN rate (no APTA concession on this line) | 13元/平方米 | 13% | 13% | 89 |
| 3702.56.20.90 | Unexposed colour cinematographic film, of medium width未曝光的中宽彩色电影胶卷 | 13元/平方米MFN rate (no APTA concession on this line) | 13元/平方米 | 13% | 13% | None |
| 3702.56.90.10 | Other, containing mercury, of a width exceeding 35 mm含汞的其他宽度超过35毫米 | 74元/平方米MFN rate (no APTA concession on this line) | 74元/平方米 | 13% | 13% | 89 |
| 3702.56.90.90 | Other unexposed colour film, of a width exceeding 16 mm but not exceeding 35 mm其他未曝光的中宽彩色胶卷 | 74元/平方米MFN rate (no APTA concession on this line) | 74元/平方米 | 13% | 13% | None |
| 3702.96.00.00 | Unexposed non-colour film, perforated, of a width <=35 mm and length <=30 m宽度≤35毫米,长度≤30米有齿孔未曝光非彩色胶卷 | 21元/平方米MFN rate (no APTA concession on this line) | 21元/平方米 | 13% | 13% | None |
| 3702.97.00.00 | Unexposed non-colour film, perforated, of a width <=35 mm and length >30 m宽度≤35毫米,长度>30米有齿孔未曝光非彩色胶卷 | 9元/平方米MFN rate (no APTA concession on this line) | 9元/平方米 | 13% | 13% | None |
| 3702.98.00.00 | Photographic film in rolls, unexposed, of a width exceeding 35 mm, perforated, other than for colour photography宽度>35毫米有齿孔未曝光非彩色胶卷 | 10元/平方米MFN rate (no APTA concession on this line) | 10元/平方米 | 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
Previous3701Photographic 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 packsOne level upChapter 37Photographic or cinematographic goodsNext3703Photographic paper, paperboard and textiles, sensitised, unexposed
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.