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

HS 4907 00 90Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value, stamp-impressed paper, bank notes, cheque forms, stock, share or bond certificates and similar documents of title: other

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans › Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title

Customs duty
10%
Tariff rate
GST now
0% or 18%
depending on the goods
Import policy
Restricted
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)0% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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 ECTA0%Australia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Chile PTA2%Chile
SAPTA4%Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–EFTA TEPA52/2025-Customs6%Norway
APTA7%Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA51/2025-Customs8%Switzerland, Iceland, Liechtenstein

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

Documents: Import Permit issued by PQIS (PQIS).

"*As per ITC HS Import Policy, Import under this CTI is Restricted*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Restricted.
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 0% or 18%, depending on the goods.
  • Until 21 September 2025 0% or 18%, 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. 127Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the GovernmentNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 129Postal items, like envelope, Post card etc., sold by GovernmentNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131Rupee notes or coins when sold to Reserve Bank of India or the Government of IndiaNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 137Duty Credit ScripsNil
9/2025-Integrated Tax (Rate)Schedule II, S.No. 191Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 18%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
4907Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp- impressed paper; bank-notes; cheque forms; stock, share or bond certificates and similar documents of title1.2%—

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): 1% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% 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 4907 00, and China's below.

China: the same goods (4907 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 3 expired under 4907 00. 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
4907.00.10.00New postage stamps新的邮票0%China's provisional rate, lower than MFN6%13%13%None
4907.00.20.00New banknotes新的钞票0%MFN rate (no APTA concession on this line)0%13%13%None
4907.00.30.00Securities certificates证券凭证0%MFN rate (no APTA concession on this line)0%13%13%None
4907.00.90.10Printed matter granting the right to access, install, copy or use software, data, internet content, services or telecommunication services给予存取、安装、复制或使用软件、数据、互联网内容物、服务或电信服务权利的印刷品0%MFN rate (no APTA concession on this line)0%13%13%None
4907.00.90.90Other unused new issue postage, revenue or similar stamps of current or new issue in the country of destination其他在承认或将承认其面值的国家流通新发行未使用的印花税票及类似票证0%China's provisional rate, lower than MFN6%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

4907.00.10Postage stamps, current or new issue, unused, in the country of recognition or intended recognition of their face value

4907.00.10.00New postage stamps新的邮票
Unit
kg
MFN import duty
6%
Provisional import duty
0%
General import duty
50%
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.Appearance (new)外观(新的)
  • 3.Types (miniature sheets, blocks of four, etc.)种类(小型张、四方联等)
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
5%
New Zealand
0%
Switzerland
0%
South Korea
1.5%
Mauritius
0%
Cambodia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
6.6%
Brunei
6.6%
Cambodia
6.6%
Laos
6.6%
Malaysia
6.6%
New Zealand
6.8%
Singapore
6.6%
Thailand
6.6%
Vietnam
6.6%
Indonesia
6.6%
Philippines
6.6%
Myanmar
6.6%
CIQ codes
  • 4907001000999New postage stamps新的邮票

4907.00.20Newly issued banknotes of recognized countries, in circulation

4907.00.20.00New banknotes新的钞票
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
50%
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.Appearance (new)外观(新的)
  • 3.GTIN
  • 4.CAS
  • 5.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
  • 4907002000999New banknotes新的钞票

4907.00.30Newly issued securities certificates circulating in recognised countries

4907.00.30.00Securities certificates证券凭证

Including postage stamps, blank cheques, bonds and similar titles of ownership包括印花税票,空白支票,债券及类似的所有权凭证

Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
50%
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.Kind (securities, concessions, etc.)种类(证券、特许权等)
  • 3.GTIN
  • 4.CAS
  • 5.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
  • 4907003000999Securities (incl. stamp-impressed paper, unused cheques, bonds and similar titles of ownership)证券凭证(包括印花税票,空白支票,债券及类似的所有权凭证)

4907.00.90Other unused stamps of current or new issue in the country of destination; all certificates

4907.00.90.10Printed matter granting the right to access, install, copy or use software, data, internet content, services or telecommunication services给予存取、安装、复制或使用软件、数据、互联网内容物、服务或电信服务权利的印刷品
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
None
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.Kind (securities, concessions, etc.)种类(证券、特许权等)
  • 3.Type of information content (e.g. software, data, internet content or services, etc.)信息内容物种类(如软件、数据、互联网内容物或服务等
  • 4.Type of right to use information content (e.g., access, reproduction or key)给予信息内容物使用权的种类(如存取、复制或密钥等)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
5%
New Zealand
0%
Switzerland
0%
South Korea
1.5%
Mauritius
0%
Cambodia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
6.6%
Brunei
6.6%
Cambodia
6.6%
Laos
6.6%
Malaysia
6.6%
New Zealand
6.8%
Singapore
6.6%
Thailand
6.6%
Vietnam
6.6%
Indonesia
6.6%
Philippines
6.6%
Myanmar
6.6%
CIQ codes
  • 4907009010999Printed matter granting rights to access, install, copy or use software (including games), data, internet content (including in-game or in-app content), services or telecommunication services (including mobile services) (excluding royalty vouchers)给予存取、安装、复制或使用软件(含游戏)、数据、互联网内容物(含游戏内或应用程序内内容物)、服务或电信服务(含移动服务)权利的印刷品(特许权使用凭证除外)
4907.00.90.90Other unused new issue postage, revenue or similar stamps of current or new issue in the country of destination其他在承认或将承认其面值的国家流通新发行未使用的印花税票及类似票证

Paper products bearing postage stamps or revenue stamps, blank cheques包括印有邮票或印花税票的纸品、空白支票

Unit
kg
MFN import duty
6%
Provisional import duty
0%
General import duty
50%
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.Kind (securities, concessions, etc.)种类(证券、特许权等)
  • 3.Type of information content (e.g. software, data, internet content or services, etc.)信息内容物种类(如软件、数据、互联网内容物或服务等
  • 4.Type of right to use information content (e.g., access, reproduction or key)给予信息内容物使用权的种类(如存取、复制或密钥等)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
5%
New Zealand
0%
Switzerland
0%
South Korea
1.5%
Mauritius
0%
Cambodia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
6.6%
Brunei
6.6%
Cambodia
6.6%
Laos
6.6%
Malaysia
6.6%
New Zealand
6.8%
Singapore
6.6%
Thailand
6.6%
Vietnam
6.6%
Indonesia
6.6%
Philippines
6.6%
Myanmar
6.6%
CIQ codes
  • 4907009090999Other unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value (incl. stamped paper and blank cheques)其他在承认或将承认其面值的国家流通新发行未使用的印花税票及类似票证(包括印有邮票或印花税票的纸品、空白支票)
4907.00.90.01Royalty certificates (incl. software upgrade licenses, software user licenses, etc.)特许权使用凭证(包括软件升级许可证、软件用户许可证等 )Expired

Incl. software upgrade licenses, software user licenses, etc.包括软件升级许可证、软件用户许可证等

Unit
None
MFN import duty
6%
Provisional import duty
0%
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
CIQ codes
  • 4907009001999Royalty certificates (incl. software upgrade licenses, software user licenses, etc., but excl. game software upgrade licenses, game software user licenses)特许权使用凭证(包括软件升级许可证、软件用户许可证等，但游戏软件升级许可证、游戏软件用户许可证除外)
4907.00.90.11Royalty certificates特许权使用凭证Expired
Unit
kg
MFN import duty
6%
Provisional import duty
0%
General import duty
50%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
3 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Kind [securities, concessions, etc.]种类[证券、特许权等]
  • 5.Type of information content [e.g. software, data, internet content or services, etc.]信息内容物种类[如软件、数据、互联网内容物或服务等
  • 6.Type of right to use information content [e.g., access, reproduction or key]给予信息内容物使用权的种类[如存取、复制或密钥等]
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
New Zealand
0%
Switzerland
0%
South Korea
0%
Mauritius
0%
CIQ codes
  • 4907009011999Royalty certificates (incl. software upgrade licenses, software user licenses, etc., but excl. game software upgrade licenses, game software user licenses)特许权使用凭证(包括软件升级许可证、软件用户许可证等，但游戏软件升级许可证、游戏软件用户许可证除外)
4907.00.90.19Other printed matter granting rights to access, install, copy or use software (incl. games), data, internet content (incl. in-game or in-app content), services or telecommunication services (incl. mobile services)其他给予存取、安装、复制或使用软件(含游戏)、数据、互联网内容物(含游戏内或应用程序内内容物)、服务或电信服务(含移动服务)权利的印刷品Expired
Unit
kg
MFN import duty
6%
Provisional import duty
0%
General import duty
50%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
3 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Kind [securities, concessions, etc.]种类[证券、特许权等]
  • 5.Type of information content [e.g. software, data, internet content or services, etc.]信息内容物种类[如软件、数据、互联网内容物或服务等
  • 6.Type of right to use information content [e.g., access, reproduction or key]给予信息内容物使用权的种类[如存取、复制或密钥等]
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
New Zealand
0%
Switzerland
0%
South Korea
4%
Mauritius
0%
CIQ codes
  • 4907009019999Other printed matter granting rights to access, install, copy or use software (incl. games), data, internet content (incl. in-game or in-app content), services or telecommunication services (incl. mobile services) (excl. royalty vouchers)其他给予存取、安装、复制或使用软件（含游戏）、数据、互联网内容物（含游戏内或应用程序内内容物）、服务或电信服务（含移动服务）权利的印刷品(特许权使用凭证除外)

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

Previous4907 00 30Documents of title conveying the right to use Information Technology softwareOne level up4907 00Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value, stamp-impressed paper, bank notes, cheque forms, stock, share or bond certificates and similar documents of titleNext4908 10 00Transfers (decalcomanias), vitrifiable

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.