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

HS 3702 96Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed: of a width not exceeding 35 mm and of a length not exceeding 30 m

Photographic or cinematographic goods

Customs duty
10%
2 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
metres
Duty in China
21元/平方米
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
3702 96 11Not exceeding 16 mm10%18%metres
3702 96 19Other10%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 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. 1 earlier measure has 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 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 83Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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
3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed1.2%—

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 3702 96, and China's below.

China: the same goods (3702 96)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3702 96. 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
3702.96.00.00Unexposed 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
  • 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

3702.96.00Other unexposed film in rolls, of a width not exceeding 35 mm and of a length not exceeding 30 m

3702.96.00.00Unexposed 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

Made from any material other than paper, paperboard or textile materials用纸、纸板及纺织物以外任何材料制成

Unit
kg / m²
MFN import duty
21元/平方米
Provisional import duty
None
General import duty
210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
5%
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%
Hong Kong
0%
Macao
0%
CIQ codes
  • 3702960000999Unexposed non-sensitised film, in rolls of a width ≤ 35 mm and of a length ≤ 30 m, perforated (made of any material other than paper, paperboard or textiles)宽度≤35毫米,长度≤30米有齿孔未曝光非彩色胶卷(用纸、纸板及纺织物以外任何材料制成)

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 56Of a width exceeding 35 mmOne level up3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposedNext3702 97Of a width not exceeding 35 mm and of a length exceeding 30 m: 20

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.