Classification
Where HSN 3706 90 52 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
- 3706 · Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
- Group
- Other children’s film
- Tariff item
- 3706 90 52 · Children’s film certified by the Central Board of Films Certification to be “Children’s film”
- Unit
- m
GST
GST Rate on HSN 3706 90 52
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 |
|---|---|---|---|
| 5% | Schedule I, S. No. 259 | 3706 | Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films |
| 18% | Schedule II, S. No. 86 | 3706 | Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track |
| 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.
Import
Customs Duty on HSN 3706 90 52
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
Export Policy and RoDTEP for HSN 3706 90 52
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.
Same heading
Other Codes Under HSN 3706
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 3706 10 11 | Made wholly in black and white and of a length not exceeding 4,000 mFeature films | 10% |
| 3706 10 12 | Made wholly in black and white and of a length exceeding 4,000 mFeature films | 10% |
| 3706 10 13 | Made wholly or partly in colour and of a length not exceeding 4,000 mFeature films | 10% |
| 3706 10 14 | Made wholly or partly in colour and of a length exceeding 4,000 mFeature films | 10% |
| 3706 10 15 | Children’s films certified by the Central Board of Film Certification to be “Children’s Film”Feature films | 10% |
| 3706 10 20 | Documentary shorts, and films certified as such by the Central Board of Film CertificationFeature films | 10% |
| 3706 10 30 | News Reels and clippingsFeature films | 10% |
| 3706 10 41 | Made wholly in black and whiteAdvertisement shorts and films | 10% |
| 3706 10 42 | Made wholly or partly in colourAdvertisement shorts and films | 10% |
| 3706 10 51 | Patch prints, including Logos intended exclusively for the entertainment of childrenOther children’s film | 10% |
| 3706 10 52 | Children’s film certified by the Central Board of Films Certification to be “Children’s Film”Other children’s film | 10% |
| 3706 10 59 | OtherOther children’s film | 10% |
| 3706 10 61 | Certified as predominantly educational by the Central Board of Film CertificationEducational shorts, and films | 10% |
| 3706 10 62 | Patch prints, including logos intended exclusively for educational purposesEducational shorts, and films | 10% |
| 3706 10 63 | Teaching aids including film strips of educational natureEducational shorts, and films | 10% |
| 3706 10 69 | OtherEducational shorts, and films | 10% |
| 3706 10 70 | Short films not elsewhere specified or includedEducational shorts, and films | 10% |
| 3706 10 91 | Audio-visual news or audio-visual views materials including news clippingsOther | 10% |
| 3706 10 92 | Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitionsOther | 10% |
| 3706 10 99 | OtherOther | 10% |
| 3706 90 11 | Made wholly in black and white and of a length not exceeding 4,000 mFeature films | 10% |
| 3706 90 12 | Made wholly in black and white and of a length exceeding 4,000 mFeature films | 10% |
| 3706 90 13 | Made wholly or partly in colour and of a length not exceeding 4,000 mFeature films | 10% |
| 3706 90 14 | Made wholly or partly in colour and of a length exceeding 4,000 mFeature films | 10% |
| 3706 90 15 | Children’s films certified by the Central Board of Film Certification to be “Children’s Film”Feature films | 10% |
| 3706 90 20 | Documentary shots, and films certified as such by the Central Board of Film CertificationFeature films | 10% |
| 3706 90 30 | News reels and clippingsFeature films | 10% |
| 3706 90 41 | Made wholly in black and whiteAdvertisement shots and films | 10% |
| 3706 90 42 | Made wholly or partly in colourAdvertisement shots and films | 10% |
| 3706 90 51 | Patch prints, including logos intended exclusively for the entertainment of childrenOther children’s film | 10% |
| 3706 90 52 | Children’s film certified by the Central Board of Films Certification to be “Children’s film”Other children’s film | 10% |
| 3706 90 59 | OtherOther children’s film | 10% |
| 3706 90 61 | Certified as predominantly educational by the Central Board of Film CertificationEducational shots, and films | 10% |
| 3706 90 62 | Patch prints, including logos intended exclusively for educational purposesEducational shots, and films | 10% |
| 3706 90 63 | Teaching aids including film strips of educational natureEducational shots, and films | 10% |
| 3706 90 64 | Certified as predominantly educational, by Central Board of Film Certification, of width below 30mmEducational shots, and films | 10% |
| 3706 90 69 | OtherEducational shots, and films | 10% |
| 3706 90 70 | Short film not elsewhere specifiedEducational shots, and films | 10% |
| 3706 90 91 | Audio-visual news or audio-visual views materials including news clippingsOther | 10% |
| 3706 90 92 | Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitionsOther | 10% |
| 3706 90 99 | OtherOther | 10% |
No rows match — clear the filter to see all.
Not shown on this page
- 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 with the official source before you act on it.