Subheading · Chapter 49 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4911 99Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans: other
Other printed matter, including printed pictures and photographs
- Customs duty
- 10%
- 3 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 4911 99 10 | Hard copy (printed) of computer software | 10% | 18% | kg |
| 4911 99 20 | Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | 10% | 18% | kg |
| 4911 99 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 3 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: 3 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. 195 | Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. | 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 |
|---|---|---|---|
| 4911 | Other printed matter, including printed pictures and photographs | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4911 99, and China's below.
China: the same goods (4911 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 5 expired under 4911 99. 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 |
|---|---|---|---|---|---|---|
| 4911.99.10.10 | Printed 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 |
| 4911.99.10.20 | Printed matter containing information on human genetic resources含有人类遗传资源信息的纸质印刷品 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | V |
| 4911.99.10.90 | Other printed matter of paper其他纸质的印刷品 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 4911.99.90.10 | Printed 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 |
| 4911.99.90.20 | Other printed matter containing information on human genetic resources含有人类遗传资源信息的其他印刷品 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | V |
| 4911.99.90.90 | Other printed matter其他印刷品 | 0%China's provisional rate, lower than MFN | 6% | 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
4911.99.00
4911.99.00.01Paper printed with programs for automatic data processing machines印有自动数据处理设备用程序的纸张Expired
- Unit
- None
- MFN import duty
- None
- 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
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
4911.99.00.90Other printed matter (excl. paper printed with programs for automatic data processing machines)其他印刷品(印有自动数据处理设备用程序的纸张除外 )Expired
- Unit
- None
- MFN import duty
- None
- 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
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
4911.99.10Other printed matter of paper
4911.99.10.10Printed 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
- 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.Material材质
- 3.Use (commercial value, no commercial value, etc.)用途(有商业价值、无商业价值等)
- 4.Printed matter印刷内容
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Switzerland
- 3%
- Iceland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4911991010999Printed 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)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
4911.99.10.20Printed matter containing information on human genetic resources含有人类遗传资源信息的纸质印刷品
- 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
- VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.Material材质
- 3.Use (commercial value, no commercial value, etc.)用途(有商业价值、无商业价值等)
- 4.Printed matter印刷内容
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Switzerland
- 3%
- Iceland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4911991020999Printed matter containing information on human genetic resources含有人类遗传资源信息的纸质印刷品
4911.99.10.90Other printed matter of paper其他纸质的印刷品
- 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.Material材质
- 3.Use (commercial value, no commercial value, etc.)用途(有商业价值、无商业价值等)
- 4.Printed matter印刷内容
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Switzerland
- 3%
- Iceland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4911991090999Other printed matter of paper其他纸质的印刷品
4911.99.10.00Expired
- 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
- 3.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 4911991000999Other printed matter of paper其他纸质的印刷品
4911.99.10.01Paper printed with programs for automatic data processing machines印有自动数据处理设备用程序的纸张Expired
- 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
- 3.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
4911.99.90Other printed matter
4911.99.90.10Printed 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
- 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.Material材质
- 3.Use (commercial value, no commercial value, etc.)用途(有商业价值、无商业价值等)
- 4.Printed matter印刷内容
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Switzerland
- 3%
- Iceland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4911999010999Printed 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)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
4911.99.90.20Other printed matter containing information on human genetic resources含有人类遗传资源信息的其他印刷品
- 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
- VHuman genetic resources export certificate人类遗传资源材料出口出境证明
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.Material材质
- 3.Use (commercial value, no commercial value, etc.)用途(有商业价值、无商业价值等)
- 4.Printed matter印刷内容
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Switzerland
- 3%
- Iceland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4911999020999Other printed matter containing information on human genetic resources含有人类遗传资源信息的其他印刷品
4911.99.90.90Other printed matter其他印刷品
- 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.Material材质
- 3.Use (commercial value, no commercial value, etc.)用途(有商业价值、无商业价值等)
- 4.Printed matter印刷内容
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Switzerland
- 3%
- Iceland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4911999090999Other printed matter其他印刷品
4911.99.90.00Other printed matter其他印刷品Expired
- 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
- 3.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 6%
CIQ codes
- 4911999000999Other printed matter (excluding paper printed with programs for automatic data processing machines)其他印刷品(印有自动数据处理设备用程序的纸张除外)
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
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.