Subheading · Chapter 37 · Section VI, Products of the chemical or allied industries
HS 3707 90Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: other
Photographic or cinematographic goods
- Customs duty
- 10%
- 2 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 3707 90 10 | Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk | 10% | 18% | kg |
| 3707 90 90 | Other | 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 in force
- Anti-dumping duty on goods from China, Malaysia and Taiwan: USD 159–1,568 per tonne, by origin and producer (until 3 Aug 2030). Black Toner in powder form. 26/2025-ADD
Charged on top of the duty above, only on goods from the countries named.
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 87 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 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 |
|---|---|---|---|
| 3707 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 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 3707 90, and China's below.
China: the same goods (3707 90)
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 3707 90. 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 |
|---|---|---|---|---|---|---|
| 3707.90.10.00 | Chemical preparations for developing film and photographs冲洗胶卷及相片用化学制剂 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3707.90.20.00 | Chemical preparations for photocopiers复印机用化学制剂 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3707.90.90.10 | Photoresist光刻胶 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3707.90.90.90 | Other chemical preparations for photographic uses其他摄影用化学制剂 | 0%MFN rate (no APTA concession on this line) | 0% | 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
3707.90.10Chemical preparations for photographic film and print processing
3707.90.10.00Chemical preparations for developing film and photographs冲洗胶卷及相片用化学制剂
Incl. unmixed products for photographic uses, put up in measured portions or for retail sale包括摄影用未混合产品,定量或零售包装即可使用的
- Unit
- kg
- MFN import duty
- 0%
- 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
- 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.Packing specifications包装规格
- 4.Ingredients成分
- 5.Containing silver or not是否含银
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 12.8%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- 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
- 8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 8.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3707901000101Chemical preparations for photographic film & paper (incl. unmixed products for photographic uses, put up in measured doses or for retail sale) (photographic red iodine solution)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(照相红碘水)
- 3707901000102Chemical preparations for photographic or cinematographic uses (including unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use) (developing solutions)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(显影液)
- 3707901000301Chemical preparations for photographic film and paper (including unmixed products for photographic uses, put up in measured doses or in forms or packings for retail sale) (dangerous chemicals, flammable liquids)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(危险化学品,易燃液体)
- 3707901000302Chemical preparations for photographic film & paper (incl. unmixed products for photographic uses, put up in measured doses or for retail sale) (other chemicals)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)(其他化工品)
- 3707901000999Chemical preparations for photographic film & paper (incl. unmixed products for photographic uses, put up in measured portions or for retail sale)冲洗胶卷及相片用化学制剂(包括摄影用未混合产品,定量或零售包装即可使用的)
3707.90.20Chemical preparations for photocopiers
3707.90.20.00Chemical preparations for photocopiers复印机用化学制剂
Excluding polishes, glues, adhesives and similar preparations不包括上光漆、胶水、粘合剂及类似制剂
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 45%
- 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.Packing specifications包装规格
- 4.Ingredients成分
- 5.Containing silver or not是否含银
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- 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
- 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
- 3707902000999Chemical preparations for photocopiers (excluding varnishes, glues, adhesives and similar preparations)复印机用化学制剂(不包括上光漆、胶水、粘合剂及类似制剂)
3707.90.90Chemical preparations for photographic uses, n.e.s.; unmixed products for photographic uses
3707.90.90.10Photoresist光刻胶
In accordance with Chapter Note 2 to Chapter 37 of the Tariff Schedule符合《税则》第三十七章章注二
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- 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.Packing specifications包装规格
- 4.Ingredients成分
- 5.Containing silver or not是否含银
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 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
- 4%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3707909010301Photoresists (as defined in Note 2 to Chapter 37) (dangerous chemicals, flammable liquids)光刻胶(符合《税则》第三十七章章注二)(危险化学品,易燃液体)
- 3707909010302Photoresists (conforming to Note 2 to Chapter 37 of the Harmonized System) (other chemical products)光刻胶(符合《税则》第三十七章章注二)(其他化工品)
3707.90.90.90Other chemical preparations for photographic uses其他摄影用化学制剂
Including unmixed products for photographic uses包括摄影用未混合产品
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Apr 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.Packing specifications包装规格
- 4.Ingredients成分
- 5.Containing silver or not是否含银
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 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
- 4%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3707909090301Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (dangerous chemicals, flammable liquids)其他摄影用化学制剂(包括摄影用未混合产品)(危险化学品,易燃液体)
- 3707909090302Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (other chemicals)其他摄影用化学制剂(包括摄影用未混合产品)(其他化工品)
3707.90.90.00Other chemical preparations for photographic uses其他摄影用化学制剂Expired
Including unmixed products for photographic uses包括摄影用未混合产品
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 14 Sep 2023
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.Packing specifications包装规格
- 4.Ingredients成分
- 5.Containing silver or not是否含银
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 2%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.6%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.3%
CIQ codes
- 3707909000101Other chemical preparations for photographic uses (including unmixed products for photographic uses) (clearing solution (for photography))其他摄影用化学制剂(包括摄影用未混合产品)(清除液(照相用))
- 3707909000102Other chemical preparations for photographic uses (including unmixed products for photographic uses) (subbing solution (for photography))其他摄影用化学制剂(包括摄影用未混合产品)(涂底液(照相用))
- 3707909000301Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (dangerous chemicals, flammable liquids)其他摄影用化学制剂(包括摄影用未混合产品)(危险化学品,易燃液体)
- 3707909000302Other chemical preparations for photographic uses (incl. unmixed products for photographic uses) (other chemicals)其他摄影用化学制剂(包括摄影用未混合产品)(其他化工品)
- 3707909000999Other chemical preparations for photographic uses (including unmixed products for photographic uses)其他摄影用化学制剂(包括摄影用未混合产品)
3707.90.90.01Expired
- Unit
- None
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 25 Jul 2021
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.6%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
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
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.