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Subheading · Chapter 97 · Section XXI, Works of art, collectors' pieces and antiques

HS 9704 00Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

Works of art, collectors' pieces and antiques

Customs duty
Free
3 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4% to 6%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 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
9704 00 10Used postal stampFree5%kg
9704 00 20Used or unused first-day covers for philatelistsFree5%kg
9704 00 90OtherFree5%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: Free. 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 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 511Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49075%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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
9704Postage or revenue stamps, stamp- post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907Nil—

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 9704 00, and China's below.

China: the same goods (9704 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 9704 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
9704.00.10.00Postage stamps邮票4%MFN rate (no APTA concession on this line)4%13%0%None
9704.00.90.00Revenue stamps and similar titles印花税票及类似票证等6%MFN rate (no APTA concession on this line)6%13%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

9704.00.10Used or unused postage stamps

9704.00.10.00Postage stamps邮票

Used or unused but not in circulation or newly issued in the country of destination指使用过的或虽未使用过但不是指运国流通及新发行的

Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 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种类
  • 3.Country/territory of destination指运国(地区)
  • 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
4.4%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9704001000999Postage stamps (used or unused, but not current or new issue in the country of destination)邮票(指使用过的或虽未使用过但不是指运国流通及新发行的)

9704.00.90Used or unused postage stamps, franked envelopes, first-day covers and the like

9704.00.90.00Revenue stamps and similar titles印花税票及类似票证等

Used or unused but not in circulation or newly issued in the country of destination指使用过的或虽未使用过但不是指运国流通及新发行的

Unit
kg
MFN import duty
6%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 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种类
  • 3.Country/territory of destination指运国(地区)
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
2.1%
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
2.4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
7.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9704009000999Used or unused (but not current or newly issued in the country of destination) postage, revenue or similar stamps印花税票及类似票证等(指使用过的或虽未使用过但不是指运国流通及新发行的)

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

Previous9703 90OtherOne level up9704Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907Next9801 00All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project,other than solar power plant or solar power project (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects, other than solar power plant or solar power project as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above

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.