Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 5
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Restriction on exportSanctions regime: Iraq
All third countries
Regulation 1210/03
1 January 2007
Export authorizationSanctions regime: Syria
All third countries
Regulation 1332/13
15 December 2013
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 June 2024
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export control on cultural goods
All third countries
Regulation 0116/09
2 March 2009
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 3706.90
last 12 months€145k-45.9% · previous 12 months
Average import price€43.16 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.
2. The expression ‘newsreels’ (subheading 37069052) is to be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
3706 · Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack
Within this heading, the term ‘sound films’ means only those which incorporate both visual images and soundtrack on the same band. In the case of sound films in two bands, whether or not presented together, each band is classified in its appropriate subheading, i.e., film stock consisting only ofsoundtrack is classified in subheading 3706 10 20 or in subheading 3706 90 52 depending on its width, while film stock containing the visual images falls within one of the subheadings mentioned or in subheading 3706 90 91 or 3706 90 99 (application of additional note 1 to this chapter).
3706 90 91 and 3706 90 99 · Other, of a width of
See the explanatory note to subheading 3706 10 99.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Less than 10 mm
Free
m
2025
unchanged
Free
m
2024
unchanged
Free
m
2023
unchanged
Free
m
2022
unchanged
Free
m
2021
unchanged
Free
m
2020
unchanged
Free
m
2019
Less than 10 mm
Free
m
In the EU Combined Nomenclature, 3706 90 91 is one of 3 lines under subheading 3706.90, cinematographic film, exposed and developed, whether: other.
The third-country duty is free, and quantities are declared in m.
In the 12 months to August 2026, the EU imported goods of subheading 3706.90 worth €144.7k (down 46% on the year before), at an average of €43.16 per kg; United States supplied 46%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 0%–6.5%, the Mexico duty is 5%–10%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
EU member states imported goods of subheading 3706.90 worth US$356k in 2024; the largest supplier from outside the EU was the United States.
Questions and answers
What is the EU import duty for CN code 3706 90 91?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is m. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 3706.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$21k).
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EU Combined Nomenclature · CN code · 
United States
United Kingdom
Switzerland
Japan
China
Mozambique
Norway
Canada
Türkiye
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
North Macedonia
Nigeria