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

HS 9704 00 90Postage 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: other

Works of art, collectors' pieces and antiques

Customs duty
0%
Tariff rate
GST now
5%
Import policy
Free
With a condition
Export policy
Free
Unit
kg
Duty in China
4% to 6%
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 rate0%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)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

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

Import policy (DGFT ITC(HS))

  • Free.
  • Condition: Import of Philatelic accessories and Postage stamps, Unused, for use of philately (excluding Indian Postage Stamps) is free.
Notes on these rates
  • BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, 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.
  • Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.01% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.006% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

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

Previous9704 00 20Used or unused first-day covers for philatelistsOne level up9704 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 4907Next9705 10 00Collections and collectors' pieces of archaeological, ethnographic or historical interest

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.