HS code 3706 90 20: Documentary shots, and films certified as such by the Central Board of Film
HS code 3706 90 20 covers documentary shots, and films certified as such by the Central Board of Film in chapter 37 (photographic goods). Total import duty is about 16.55% 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) | 3706 90 20 |
|---|---|
| Description | Documentary shots, and films certified as such by the Central Board of Film |
| Chapter | 37: Photographic goods |
| Heading | 3706 |
| Unit | m |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 16.55% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹16,550 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
Questions about HS code 3706 90 20
What is the import duty on HS code 3706 90 20 in India?
About 16.55% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of documentary shots, and films certified as such by the central board of film free in India?
DGFT import policy for HS code 3706 90 20 is Free.
Can documentary shots, and films certified as such by the central board of film be exported from India?
DGFT export policy for HS code 3706 90 20 is Free.
Other lines under heading 3706
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.
