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

HS 3706 10 63Teaching aids including film strips of educational nature

Photographic or cinematographic goods › Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track › Of a width of 35 mm or more

Customs duty: 10%; Tariff rate
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: metres
Duty in China: 0% to 5%; 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)	5% or 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–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
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
APTA	5.5%	Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA51/2025-Customs	6%	Switzerland, Liechtenstein, Norway
India–EFTA TEPA53/2025-Customs	7.14%	Iceland

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 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 259	Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 86	Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12% or 18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% 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 item	Goods	Rate	Cap
3706	Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track	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 3706 10, and China's below.

China: the same goods (3706 10)

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 3706 10. 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
3706.10.10.10	Developed cinematographic film, of a width between 35mm and 70mm, for teaching purposes, recorded with radio, television or cinematographic programmes录有广播电影电视节目的已冲洗的教学专用中宽电影胶片	0%MFN rate (no APTA concession on this line)	0%	13%	13%	b
3706.10.10.90	Other developed cinematographic film, of a width of 35 mm or more but less than 69 mm, for teaching其他已冲洗的教学专用中宽电影胶片	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
3706.10.90.10	Other developed cinematographic film, of a width of 35 mm or more but less than 610 mm, exposed and developed, with sound or image录有广播电影电视节目的已冲洗的其他中宽电影胶片	5%MFN rate (no APTA concession on this line)	5%	13%	13%	b
3706.10.90.90	Other exposed and developed cinematographic film, of other medium widths其他已冲洗的其他中宽电影胶片	5%MFN rate (no APTA concession on this line)	5%	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

3706.10.10Exposed and developed cinematographic film, of a width of 35 mm or more, for instructional purposes

3706.10.10.10Developed cinematographic film, of a width between 35mm and 70mm, for teaching purposes, recorded with radio, television or cinematographic programmes录有广播电影电视节目的已冲洗的教学专用中宽电影胶片

Unit: kg / m
MFN import duty: 0%
Provisional import duty: None
General import duty: 0%
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

bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单

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.Dimensions规格尺寸
4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
5.Exposed or not是否已曝光
6.Washed or not是否已冲洗
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.GTIN
9.CAS
10.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%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

3706101010999Developed cinematographic film, of a width between 35mm and 70mm, for teaching purposes, recorded with radio, television or cinematographic programmes录有广播电影电视节目的已冲洗的教学专用中宽电影胶片

3706.10.10.90Other developed cinematographic film, of a width of 35 mm or more but less than 69 mm, for teaching其他已冲洗的教学专用中宽电影胶片

Medium-width film, i.e. of a width >= 35 mm, whether or not with sound track or with sound track only中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道

Unit: kg / m
MFN import duty: 0%
Provisional import duty: None
General import duty: 0%
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.Dimensions规格尺寸
4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
5.Exposed or not是否已曝光
6.Washed or not是否已冲洗
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.GTIN
9.CAS
10.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%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

3706101090999Other exposed and developed cinematographic film of a width of 35 mm or more, for teaching purposes (medium-width film refers to film with a width of ≥35 mm, whether or not incorporating a sound track or consisting only of a sound track)其他已冲洗的教学专用中宽电影胶片(中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道)

3706.10.10.00Developed cinematographic film, of a width of 35 mm or more, for teaching purposes, whether or not incorporating a sound track or consisting only of a sound track已冲洗的教学专用中宽电影胶片(中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道 )Expired

Medium-width film, i.e. of a width >= 35 mm, whether or not with sound track or with sound track only中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道

Unit: kg / m
MFN import duty: 0%
Provisional import duty: None
General import duty: 0%
Import VAT: 16%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 16%
Updated by China: 30 Dec 2018

Licences and certificates

ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

3706101000999Developed cinematographic film, of a width of 35 mm or more, for teaching purposes, whether or not incorporating a sound track or consisting only of a sound track已冲洗的教学专用中宽电影胶片(中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道)

3706.10.90Other exposed and developed cinematographic film, width ≥ 35mm

3706.10.90.10Other developed cinematographic film, of a width of 35 mm or more but less than 610 mm, exposed and developed, with sound or image录有广播电影电视节目的已冲洗的其他中宽电影胶片

Unit: kg / m
MFN import duty: 5%
Provisional import duty: None
General import duty: 14%
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

bRelease form for imported advertising films and TV programmes进口广告电影电视节目带(片)提取单

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.Dimensions规格尺寸
4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
5.Exposed or not是否已曝光
6.Washed or not是否已冲洗
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.GTIN
9.CAS
10.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%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 3.4%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

3706109010999Other developed cinematographic film, of a width of 35 mm or more but less than 610 mm, exposed and developed, with sound or image录有广播电影电视节目的已冲洗的其他中宽电影胶片

3706.10.90.90Other exposed and developed cinematographic film, of other medium widths其他已冲洗的其他中宽电影胶片

Medium-width film, i.e. of a width >= 35 mm, whether or not with sound track or with sound track only中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道

Unit: kg / m
MFN import duty: 5%
Provisional import duty: None
General import duty: 14%
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.Dimensions规格尺寸
4.Material (film, sheet, paper, paperboard, textile, etc.)材质(软片、硬片,纸、纸板、纺织物等)
5.Exposed or not是否已曝光
6.Washed or not是否已冲洗
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.GTIN
9.CAS
10.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%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 3.4%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

3706109090999Other exposed & developed cinematographic film, other than of a width ≥ 35 mm (medium-width film refers to film of a width ≥ 35 mm, whether or not incorporating a sound track or consisting only of a sound track)其他已冲洗的其他中宽电影胶片(中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道)

3706.10.90.00Other processed cinematographic film of medium width (medium width film refers to width ≥ 35 mm, whether or not incorporating a sound track or consisting only of a sound track)已冲洗的其他中宽电影胶片(中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道 )Expired

Medium-width film, i.e. of a width >= 35 mm, whether or not with sound track or with sound track only中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道

Unit: kg / m
MFN import duty: 5%
Provisional import duty: None
General import duty: 14%
Import VAT: 16%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 16%
Updated by China: 30 Dec 2018

Licences and certificates

ZAudio-visual products import approval or programme release form音像制品进口批准单或节目提取单

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.6%
Georgia: 0%
Mauritius: 0%

CIQ codes

3706109000999Other developed cinematographic film, of a width of 35 mm or more, whether or not incorporating a sound track or consisting only of a sound track已冲洗的其他中宽电影胶片(中宽胶片指宽度≥35毫米,不论是否配有声道或仅有声道)

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

Previous3706 10 62Patch prints, including logos intended exclusively for educational purposes One level up3706 10Of a width of 35 mm or more Next3706 10 69Other

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.