HS Chapter 37: Photographic or cinematographic goods

Every tariff item in chapter 37 that this dataset carries a duty and a tax rate for, listed by heading so a code can be found by reading rather than by guessing. The rates sit on the code itself: open any item for the standard rate of basic customs duty from the First Schedule to the Customs Tariff Act, 1975, the integrated tax beside it, the surcharge and cess on top with the base each is charged on, and the part a duty-credit scrip can pay.

Heading 3701: Photographic plates and film in the flat, sensitised, unexposed

Heading 3702: Photographic film in rolls, sensitised, unexposed, of any material other than paper

Heading 3703: Photographic paper, paperboard and textiles, sensitised, unexposed

Heading 3704: Photographic plates, film, paper, paper board and textiles, exposed but not developed

Heading 3705: Photographic plates and film, exposed and developed, other than cinematographic film

Heading 3706: Cinematographic film, exposed and developed

CodeDescription
3706 10 11Made wholly in black and white and of a length not exceeding 4,000 m
3706 10 12Made wholly in black and white and of a length exceeding 4,000 m
3706 10 13Made wholly or partly in colour and of a length not exceeding 4,000 m
3706 10 14Made wholly or partly in colour and of a length exceeding 4,000 m
3706 10 15Children's films certified by the Central Board of Film Certification to be "Children's Film"
3706 10 20Documentary shorts, and films certified as such by the Central Board of Film Certification
3706 10 30News Reels and clippings
3706 10 41Made wholly in black and white
3706 10 42Made wholly or partly in colour
3706 10 51Patch prints, including Logos intended exclusively for the entertainment of children
3706 10 52Children's film certified by the Central Board of Films Certification to be "Children's Film"
3706 10 59Other
3706 10 61Certified as predominantly educational by the Central Board of Film Certification
3706 10 62Patch prints, including logos intended exclusively for educational purposes
3706 10 63Teaching aids including film strips of educational nature
3706 10 69Other
3706 10 70Short films not elsewhere specified or included
3706 10 91Audio-visual news or audio-visual views materials including news clippings
3706 10 92Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
3706 10 99Other
3706 90 11Made wholly in black and white and of a length not exceeding 4,000 m
3706 90 12Made wholly in black and white and of a length exceeding 4,000 m
3706 90 13Made wholly or partly in colour and of a length not exceeding 4,000 m
3706 90 14Made wholly or partly in colour and of a length exceeding 4,000 m
3706 90 15Children's films certified by the Central Board of Film Certification to be "Children's Film"
3706 90 20Documentary shots, and films certified as such by the Central Board of Film Certification
3706 90 30News reels and clippings
3706 90 41Made wholly in black and white
3706 90 42Made wholly or partly in colour
3706 90 51Patch prints, including logos intended exclusively for the entertainment of children
3706 90 52Children's film certified by the Central Board of Films Certification to be "Children's film"
3706 90 59Other
3706 90 61Certified as predominantly educational by the Central Board of Film Certification
3706 90 62Patch prints, including logos intended exclusively for educational purposes
3706 90 63Teaching aids including film strips of educational nature
3706 90 64Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm
3706 90 69Other
3706 90 70Short film not elsewhere specified
3706 90 91Audio-visual news or audio-visual views materials including news clippings
3706 90 92Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions
3706 90 99Other

Heading 3707: Chemical preparations for photographic uses

Reading the duty column

The duty shown is the standard rate in the First Schedule to the Customs Tariff Act, 1975. It is not the whole bill and it is often not the rate a consignment is finally assessed at. On top of it sits the Social Welfare Surcharge at ten per cent of the duty under section 110 of the Finance Act, 2018, then integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it.

Four things are outside every figure in this chapter, and each of them can move a Bill of Entry on its own. An exemption notification, which a great many consignments are assessed under and which this site does not apply. The Agriculture Infrastructure and Development Cess under section 124 of the Finance Act, 2021. A duty the schedule states per unit rather than as a percentage. And an anti-dumping, countervailing or safeguard duty on the line. The calculator works the whole stack.

The run on 18 August 2026 found no Integrated Tax (Rate) notification newer than the ones this dataset already carries, and no disagreement across the 447 duty codes it sampled against ICEGATE. Duty rates change by notification, and a notification can take effect the day it is issued. Confirm against the tariff in force before you file a Bill of Entry.

Chapter 36: Explosives; pyrotechnic products; matchesEvery chapterChapter 38: Miscellaneous chemical products

For importers

Pay the basic customs duty line with a scrip, not cash.

Money locked before the scrip moves. Settlement the same business day.