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Subheading · Chapter 49 · Section X, Pulp of wood or of other fibrous cellulosic material

HS 4901 10Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: in single sheets, whether or not folded

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Customs duty
10%
2 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
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
4901 10 10Printed books10%0% or 5%units
4901 10 20Pamphlets, booklets, brochures, leaflets and similar printed matter10%0% or 5%units

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.

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 0% or 5%, depending on the goods.
  • Until 21 September 2025 0% or 5%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 132Printed books, including Braille booksNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 324Brochures, leaflets and similar printed matter, whether or not in single sheets5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 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
4901Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets1.5%—

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 4901 10, and China's below.

China: the same goods (4901 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4901 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4901.10.00.00Books, brochures & similar printed matter, in single sheets单张的书籍,小册子及类似印刷品0%MFN rate (no APTA concession on this line)0%9%0%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

4901.10.00Single sheet printed matter and similar printed matter

4901.10.00.00Books, brochures & similar printed matter, in single sheets单张的书籍,小册子及类似印刷品

Whether or not folded, also including loose-leaf printouts不论是否折叠,还包括散页印刷品

Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
10 Oct 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.Type (dictionaries, encyclopaedias, etc.)种类(字典、百科全书等)
  • 3.Form (in books, single sheets)状态(成册、单张)
  • 4.GTIN
  • 5.CAS
  • 6.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
  • 4901100000999Books, brochures and similar printed matter, in single sheets (whether or not folded, including loose-leaf printed matter)单张的书籍,小册子及类似印刷品(不论是否折叠,还包括散页印刷品)

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

Previous4823 90OtherOne level up4901Printed books, brochures, leaflets and similar printed matter, whether or not in single sheetsNext4902 10Appearing at least four times a week

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.