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

HS 4911 99 90Printed 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%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0%; 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)	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–Mauritius CECPA	0%	Mauritius
India–Singapore CECA	0%	Singapore
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
India–EFTA TEPA51/2025-Customs	6%	Switzerland, Liechtenstein, Norway
APTA	7%	Bangladesh, China, South Korea, Sri Lanka
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.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Import of any Obscene Book, Pamphlet, Paper, Drawing, Painting, Representation, Figure or Article is Prohibited. Refer Notification No. 01/1964-CUS dt 18-01-1964*"

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 18%.
Until 21 September 2025 18%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 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 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's tariff for these goods
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

Previous4911 99 20Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices One level up4911 99Other Next5001 00 00Silk-worm cocoons suitable for reeling

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 effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 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.