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

HS 3703 20Photographic paper, paperboard and textiles, sensitised, unexposed: other, for colour photography (polychrome)

Photographic or cinematographic goods

Customs duty: 10%; 2 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 18% to 35%; On Indian goods

Search codes Duty 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
Code	Description	Customs duty	GST now	Unit
3703 20 10	Photographic paper or paperboard	10%	18%	kg
3703 20 20	Textiles	10%	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. 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 84	Photographic paper, paperboard and textiles, 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
3703	Photographic paper, paperboard and textiles 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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3703 20, and China's below.

China: the same goods (3703 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 3703 20. 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
3703.20.10.10	Photosensitive paper and paperboard containing mercury含汞的感光纸及纸板	35%MFN rate (no APTA concession on this line)	35%	13%	13%	89
3703.20.10.90	Unexposed colour photosensitive paper and paperboard未曝光的彩色感光纸及纸板	35%MFN rate (no APTA concession on this line)	35%	13%	13%	None
3703.20.90.10	Other colour photographic preparations, containing mercury含汞的其他彩色摄影用	18%MFN rate (no APTA concession on this line)	18%	13%	13%	89
3703.20.90.90	Unexposed colour photosensitive fabric未曝光的彩色感光布	18%MFN rate (no APTA concession on this line)	18%	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

3703.20.10Other colour photosensitive paper and paperboard, for photography

3703.20.10.10Photosensitive paper and paperboard containing mercury含汞的感光纸及纸板

Unit: kg
MFN import duty: 35%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 27 Sep 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

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.In rolls or not是否成卷
4.Dimensions规格尺寸
5.Exposed or not是否已曝光
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Material (paper, paperboard, textile fabrics, etc.)材质(纸、纸板、纺织物等)
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 5%
Maldives: 0%
Cambodia: 0%
Nicaragua: 28%
Hong Kong: 0%
Macao: 0%

3703.20.10.90Unexposed colour photosensitive paper and paperboard未曝光的彩色感光纸及纸板

Unit: kg
MFN import duty: 35%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 11 Sep 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.In rolls or not是否成卷
4.Dimensions规格尺寸
5.Exposed or not是否已曝光
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Material (paper, paperboard, textile fabrics, etc.)材质(纸、纸板、纺织物等)
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 5%
Maldives: 0%
Cambodia: 0%
Nicaragua: 28%
Hong Kong: 0%
Macao: 0%

3703.20.10.00Unexposed colour photosensitive paper and paperboard未曝光的彩色感光纸及纸板Expired

Unit: kg
MFN import duty: 35%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 10 Sep 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.In rolls or not是否成卷
4.Dimensions规格尺寸
5.Exposed or not是否已曝光
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Material (paper, paperboard, textile fabrics, etc.)材质(纸、纸板、纺织物等)
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 10%
Maldives: 0%
Cambodia: 0%
Nicaragua: 30.3%
Hong Kong: 0%
Macao: 0%

CIQ codes

3703201000999Unexposed colour photographic paper and paperboard (excluding wide-format photographic paper and paperboard in rolls)未曝光的彩色感光纸及纸板(成卷的宽幅感光纸及纸板除外)

3703.20.90Other photosensitive textile fabrics for colour photography

3703.20.90.10Other colour photographic preparations, containing mercury含汞的其他彩色摄影用

Unit: kg
MFN import duty: 18%
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: 11 Sep 2026

Licences and certificates

8Export prohibited禁止出口商品
9Import prohibited禁止进口商品

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.In rolls or not是否成卷
4.Dimensions规格尺寸
5.Exposed or not是否已曝光
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Material (paper, paperboard, textile fabrics, etc.)材质(纸、纸板、纺织物等)
9.GTIN
10.CAS
11.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: 3.6%
Georgia: 0%
Mauritius: 2.6%
Maldives: 0%
Cambodia: 0%
Nicaragua: 14.4%
Ecuador: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15.8%
Brunei: 15.8%
Cambodia: 15.8%
Laos: 15.8%
Malaysia: 15.8%
New Zealand: 16.2%
Singapore: 15.8%
Thailand: 15.8%
Vietnam: 15.8%
Indonesia: 15.8%
Philippines: 15.8%
Myanmar: 15.8%

3703.20.90.90Unexposed colour photosensitive fabric未曝光的彩色感光布

Excluding wide-width photosensitive fabrics in rolls成卷的宽幅感光布除外

Unit: kg
MFN import duty: 18%
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: 11 Sep 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.In rolls or not是否成卷
4.Dimensions规格尺寸
5.Exposed or not是否已曝光
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Material (paper, paperboard, textile fabrics, etc.)材质(纸、纸板、纺织物等)
9.GTIN
10.CAS
11.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: 3.6%
Georgia: 0%
Mauritius: 2.6%
Maldives: 0%
Cambodia: 0%
Nicaragua: 14.4%
Ecuador: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15.8%
Brunei: 15.8%
Cambodia: 15.8%
Laos: 15.8%
Malaysia: 15.8%
New Zealand: 16.2%
Singapore: 15.8%
Thailand: 15.8%
Vietnam: 15.8%
Indonesia: 15.8%
Philippines: 15.8%
Myanmar: 15.8%

3703.20.90.00Unexposed colour photosensitive fabric未曝光的彩色感光布Expired

Excluding wide-width photosensitive fabrics in rolls成卷的宽幅感光布除外

Unit: kg
MFN import duty: 18%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 10 Sep 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.In rolls or not是否成卷
4.Dimensions规格尺寸
5.Exposed or not是否已曝光
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Material (paper, paperboard, textile fabrics, etc.)材质(纸、纸板、纺织物等)
9.GTIN
10.CAS
11.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: 4.8%
Georgia: 0%
Mauritius: 5.1%
Maldives: 0%
Cambodia: 0%
Nicaragua: 15.6%
Ecuador: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 16.2%
Brunei: 16.2%
Cambodia: 16.2%
Laos: 16.2%
Malaysia: 16.2%
New Zealand: 16.2%
Singapore: 16.2%
Thailand: 16.2%
Vietnam: 16.2%
Indonesia: 16.2%
Philippines: 16.2%
Myanmar: 16.2%

CIQ codes

3703209000999Unexposed colour-sensitised textile fabrics (excluding wide sensitised fabrics in rolls)未曝光的彩色感光布(成卷的宽幅感光布除外)

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

Previous3703 10In rolls of a width exceeding 610 mm One level up3703Photographic paper, paperboard and textiles, sensitised, unexposed Next3703 90Other

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.