Understanding Photo Frame HSN Code
Photo frames are popular decorative and functional items, used to display pictures, paintings, and artwork. In global trade, they must be classified under the Harmonized System (HS) codes for customs and taxation.
Picture frames can fall under different chapters of the HS system depending on the material:
Thus, identifying the right HS code depends on whether the photo frame is made of wood, plastic, metal, or other material.
Importance Of HS Code For Photo Frame
Correct HS code classification for photo frames is crucial for:
Classification For Photo Frame HS Code
The most common HS codes for photo frames include:
GST Rates For Photo Frames In India
GST rates vary depending on the material of the frame:
GST Rates for Different Types of Frames
This tiered taxation ensures utility and decorative items are taxed differently.
HS Codes And GST Rates For Picture Frames
Here’s a table showing the most common HS codes and GST rates for photo frames by material type:
Final Thoughts
Photo frames are classified mainly under HS Code 4414 (wooden frames), 8306 (metal frames), and 3926 (plastic frames). In India, wooden and bamboo frames attract 12% GST, while metal and plastic frames attract 18% GST. Frames supplied with paintings are taxed differently under art-related chapters.
For importers and exporters, correct HS classification is essential to avoid penalties and apply the right GST.
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FAQs
Wooden photo frames are classified under HS Code 441400.
Wooden/bamboo frames attract 12% GST, while metal/plastic frames attract 18% GST
Yes, they are classified under HS Code 9703.
Yes, mirror frames follow the same classification based on material (4414 for wooden, 8306 for metal).
Yes, HS codes are harmonized at the 6-digit level globally, though countries may extend codes further.
