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Chapter - 37 Photographic or Cinematographic Goods




Hs Code Description

US Hs Code - 3701 : Photographic plates and film, instant print film, in the flat, sensitized, unexposed


370110 Photographic plates and film in the flat, sensitised, unexposed, for X-ray (excl. of paper, paperboard or textiles)
370120 Instant print film in the flat, sensitised, unexposed, whether or not in packs
370130 Photographic plates and film in the flat, sensitised, unexposed, with any side > 255 mm
370191 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, for colour photography "polychrome" (excl. instant print film)
370199 Photographic plates and film in the flat for monochrome photography, sensitised, unexposed, of any material other than paper, paperboard or textiles (excl. X-ray film and photographic plates, film in the flat with any side > 255 mm, and instant print film)

US Hs Code - 3702 : Photographic film in rolls, sensitized, unexposed; instant print film in rolls, sensitized, unexposed


370210 Photographic film in rolls, unexposed, for X-ray (excl. of paper, paperboard or textiles)
370220 Instant print film in rolls, sensitised, unexposed
370231 Photographic film in rolls, sensitised, unexposed, without perforations, width <= 105 mm, for colour photography "polychrome" (excl. that of paper, paperboard or textiles)
370232 Photographic film in rolls, sensitised, unexposed, without perforations, width <= 105 mm, with silver halide emulsion for monochrome photography (excl. that of paper, paperboard or textiles and X-ray film)
370239 Photographic film, sensitised, in rolls, unexposed, without perforations, width <= 105 mm, for monochrome photography (excl. film with silver halide emulsion, film made of paper, paperboard or textiles and X-ray film)
370241 Photographic film, sensitised, in rolls, unexposed, without perforations, width > 610 mm, length > 200 m, for colour photography "polychrome" (excl. that of paper, paperboard or textiles)
370242 Photographic film, sensitised, in rolls, unexposed, without perforations, width > 610 mm, length > 200 m, for monochrome photography (excl. that of paper, paperboard or textiles)
370243 Photographic film, sensitised, in rolls, unexposed, without perforations, width > 610 mm, length <= 200 m (excl. that of paper, paperboard or textiles)
370244 Photographic film, sensitised, in rolls, unexposed, without perforations, width > 105 mm to 610 mm (excl. that of paper, paperboard or textiles)
370251 Films, photographic, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", with a width of <= 16 mm and a length of <= 14 m (excl. of paper, paperboard or textiles)
370252 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width <= 16 mm, length > 14 m (excl. of paper, paperboard or textiles)
370253 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm to 35 mm, length <= 30 m, for slides
370254 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm but <= 35 mm, length <= 30 m (excl. of paper, paperboard and textiles; slide and instant print roll film)
370255 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm but <= 35 mm, length > 30 m (excl. of paper, paperboard and textiles; slide and instant print roll film)
370256 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 35 mm (excl. that of paper, paperboard or textiles)
370291 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width <= 16 mm, length <= 14 m (excl. of paper, paperboard or textiles)
370292 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width <= 16 mm, length > 14 m (excl. of paper, paperboard or textiles)
370293 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width > 16 mm but <= 35 mm, length <= 30 m (excl. of paper, paperboard and textiles; X-ray film and instant print roll film)
370294 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width > 16 mm but <= 35 mm, length > 30 m (excl. of paper, paperboard and textiles; X-ray film and instant print roll film)
370295 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width > 35 mm (excl. that of paper, paperboard or textiles, X-ray film, microfilm and film for the graphic arts)

US Hs Code - 3703 : Photographic paper, paperboard and textiles, sensitized, unexposed


370310 Photographic paper, paperboard and textiles, sensitised, unexposed, in rolls > 610 mm wide
370320 Photographic paper, paperboard and textiles, sensitised, unexposed, for colour photography "polychrome" (excl. products in rolls > 610 mm wide)
370390 Photographic paper, paperboard and textiles, sensitised, unexposed, for monochrome photography (excl. products in rolls > 610 mm wide)

US Hs Code - 3704 : Photographic plates, film, paper, paperboard and textiles, exposed but not developed


370400 Photographic plates, film, paper, paperboard and textiles, exposed but not developed

US Hs Code - 3705 : Photographic plates and film, exposed and developed, other than cinematographic film


370510 Photographic plates and film, exposed and developed, for offset reproduction (excl. products made of paper, paperboard or textiles and ready-to-use plates)
370520 Microfilm, exposed and developed (excl. microfilm for offset reproduction)
370590 Photographic plates and film, exposed and developed (excl. products made of paper, paperboard or textiles, cinematographic film, film for offset reproduction and microfilm)

US Hs Code - 3706 : Cinematographic film, exposed and developed, whether or not incorporating sound track or with only sound track


370610 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, width >= 35 mm
370690 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, width < 35 mm

US Hs Code - 3707  : Chemical preparations for photographic uses; unmixed products for photographic uses


370710 Sensitizing emulsions "for photographic uses"
370790 Preparation of chemicals for photographic uses, incl. unmixed products put up in measured portions or put up for retail sale in a form ready for use (excl. varnishes, glues, adhesives and similar preparations, sensitizing emulsions and salts and compounds of precious metals etc. of heading 2843 to 2846)

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What is New?

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.

Date: 12-03-2024
NOTIFICATION No. 15/2024-Customs
Seeks to amend specific tariff items in Chapter 90 of the 1st schedule of Customs Tariff Act, 1975.

Date: 12-03-2024
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Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017 so as to change the applicable BCD rate on specified parts of medical X-ray machines.

Date: 07-03-2024
Notification No. 18/2024 - Customs (N.T.)
Exchange Rate Notification No. 18/2024-Cus (NT) dated 07.03.2024-reg

Date: 06-03-2024
Notification No. 13/2024-Customs
Seeks to amend notification No. 50/2017- Customs dated 30.06.2017, in order to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to the prescribed conditions, with effect from 07.03.2024.



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