Where HSN 3702 98 10 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 37 · Photographic or cinematographic goods
- Heading
- 3702 · Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed
- Group
- Of a width exceeding 35 mm
- Tariff item
- 3702 98 10 · Cinematographic film
- Unit
- m
GST Rate on HSN 3702 98 10
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 83 | 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 3702 98 10
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 3702 98 10
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 3702
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 3702 10 00 | For X-ray | 10% |
| 3702 31 10 | Cinematographic filmFor colour photography (Polychrome) | 10% |
| 3702 31 90 | OtherFor colour photography (Polychrome) | 10% |
| 3702 32 10 | Cinematographic filmOther, with silver halide emulsion | 10% |
| 3702 32 90 | OtherOther, with silver halide emulsion | 10% |
| 3702 39 10 | Cinematographic filmOther | 10% |
| 3702 39 90 | OtherOther | 10% |
| 3702 41 10 | Cinematographic filmOf a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) | 10% |
| 3702 41 90 | OtherOf a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome) | 10% |
| 3702 42 10 | Photographic film of a width 620 mm in rollsOf a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography | 10% |
| 3702 42 20 | Cinematographic filmOf a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography | 10% |
| 3702 42 90 | OtherOf a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography | 10% |
| 3702 43 10 | Photographic films (black and white) of a width 620 mmOf a width exceeding 610 mm and of a length not exceeding 200 m | 10% |
| 3702 43 20 | Cinematographic filmOf a width exceeding 610 mm and of a length not exceeding 200 m | 10% |
| 3702 43 90 | OtherOf a width exceeding 610 mm and of a length not exceeding 200 m | 10% |
| 3702 44 10 | Photographic films of a width 120 mm in rollsOf a width exceeding 105 mm but not exceeding 610 mm | 10% |
| 3702 44 20 | Cinematographic filmOf a width exceeding 105 mm but not exceeding 610 mm | 10% |
| 3702 44 90 | OtherOf a width exceeding 105 mm but not exceeding 610 mm | 10% |
| 3702 52 10 | Finished rolls of cinematographic positiveOf a width not exceeding 16 mm | 10% |
| 3702 52 20 | Other cinematographic filmOf a width not exceeding 16 mm | 10% |
| 3702 52 90 | OtherOf a width not exceeding 16 mm | 10% |
| 3702 53 00 | Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | 10% |
| 3702 54 10 | Finished rolls of cinematographic positiveOf a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides | 10% |
| 3702 54 20 | Other cinematographic filmOf a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides | 10% |
| 3702 54 90 | OtherOf a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides | 10% |
| 3702 55 10 | Finished rolls of cinematographic positiveOf a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m | 10% |
| 3702 55 20 | Other cinematographic filmOf a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m | 10% |
| 3702 55 90 | OtherOf a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m | 10% |
| 3702 56 10 | Finished rolls of cinematographic positiveOf a width exceeding 35 mm | 10% |
| 3702 56 20 | Other cinematographic filmOf a width exceeding 35 mm | 10% |
| 3702 56 90 | OtherOf a width exceeding 35 mm | 10% |
| 3702 96 11 | Not exceeding 16 mmOf a width not exceeding 35 mm and of a length not exceeding 30 m | 10% |
| 3702 96 19 | OtherOf a width not exceeding 35 mm and of a length not exceeding 30 m | 10% |
| 3702 97 11 | Not exceeding 16 mmCinematographic film | See tariff |
| 3702 97 19 | OtherCinematographic film | 10% |
| 3702 98 10 | Cinematographic filmOf a width exceeding 35 mm | 10% |
| 3702 98 90 | OtherOf a width exceeding 35 mm | 10% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.