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

HS 3702 44 10Photographic films of a width 120 mm in rolls

Photographic or cinematographic goods › Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed › Of a width exceeding 105 mm but not exceeding 610 mm

Customs duty: 10%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: m²
Duty in China: 2.9% to 16%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA	0%	Australia
India–EFTA TEPA51/2025-Customs	0%	Switzerland, Liechtenstein, Norway
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–EFTA TEPA53/2025-Customs	7.14%	Iceland
India–Oman CEPA20/2026-Customs	8%	Oman
APTA	9%	Bangladesh, China, South Korea, Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL,ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3702 44, and China's below.

China: the same goods (3702 44)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 3702 44. 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
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

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

3702.44.21Laser phototypesetting film, 105mm < width ≤ 610mm

3702.44.21.00Unexposed laser imagesetting film for photolithography照相制版用未曝光激光照排片

Of a width exceeding 105 mm but not exceeding 610 mm105mm<宽度≤610mm

Unit: kg / m²
MFN import duty: 2元/平方米
Provisional import duty: None
General import duty: 115元/平方米
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), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.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%
Georgia: 0%
Mauritius: 1.4%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 9%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3702442100999Unexposed laser phototypesetting film for photomechanical engraving (105mm < width ≤ 610mm)照相制版用未曝光激光照排片(105mm<宽度≤610mm)

3702.44.22Dry film photoresist for printed circuit boards, 105mm < width ≤ 610mm

3702.44.22.00Photoresist dry film for the manufacture of printed circuit boards印刷电路板制造用光致抗蚀干膜

Of a width exceeding 105 mm but not exceeding 610 mm105mm<宽度≤610mm

Unit: kg / m²
MFN import duty: 5元/平方米
Provisional import duty: None
General import duty: 115元/平方米
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), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.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%
Georgia: 0%
Mauritius: 1.4%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8%
Serbia: 4%
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

3702442200999Photoresist dry film for manufacturing printed circuit boards (105mm < width ≤ 610mm)印刷电路板制造用光致抗蚀干膜(105mm<宽度≤610mm)

3702.44.29Other unperforated film in rolls for photolithography, 105mm < width ≤ 610mm

3702.44.29.00Other unexposed non-perforated film in rolls for photolithography其他照相制版用无齿孔未曝光胶卷

Of a width exceeding 105 mm but not exceeding 610 mm105mm<宽度≤610mm

Unit: kg / m²
MFN import duty: 2.9元/平方米
Provisional import duty: None
General import duty: 115元/平方米
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), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
12.GTIN
13.CAS
14.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%
Georgia: 0%
Mauritius: 1.4%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3702442900999Other unexposed non-perforated film in rolls for photolithography (105mm<width≤610mm)其他照相制版用无齿孔未曝光胶卷(105mm<宽度≤610mm)

3702.44.90Other non-perforated film in rolls, 105mm < width ≤ 610mm

3702.44.90.00Other unexposed unperforated medium-width film其他用无齿孔未曝光中宽胶卷

Medium-width film means 105mm < width ≤ 610mm中宽胶卷指105mm<宽度≤610mm

Unit: kg / m²
MFN import duty: 27元/平方米
Provisional import duty: None
General import duty: 202元/平方米
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), including sum of coated and white edge areas总面积(平方米),包括涂布和白边面积之和
11.packaging specifications (sheets/box or m²/roll, etc.)包装规格(张/盒或平方米/卷等)
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: 2.9%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Serbia: 16%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 16%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

3702449000999Other unexposed non-perforated film in rolls of intermediate width (intermediate width refers to 105mm < width <= 610mm)其他用无齿孔未曝光中宽胶卷(中宽胶卷指105mm<宽度≤610mm)

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

Previous3702 43 90Other One level up3702 44Of a width exceeding 105 mm but not exceeding 610 mm Next3702 44 20Cinematographic film

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.