HS code 3704 00 20: Cinematographic plates and film
HS code 3704 00 20 covers cinematographic plates and film in chapter 37 (photographic goods). Total import duty is about 30.98% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3704 00 20 |
|---|---|
| Description | Cinematographic plates and film |
| Chapter | 37: Photographic goods |
| Heading | 3704 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 30.98% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹30,980 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
Questions about HS code 3704 00 20
What is the import duty on HS code 3704 00 20 in India?
About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of cinematographic plates and film free in India?
DGFT import policy for HS code 3704 00 20 is Free.
Can cinematographic plates and film be exported from India?
DGFT export policy for HS code 3704 00 20 is Free.
Other lines under heading 3704
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.
