Subheading · Chapter 37 · Heading 3701
3701.99: Photographic plates and film in the flat, sensitised: other, other
Official description Other
3701.99 is a six-digit subheading of heading 3701, photographic plates and film in the flat, sensitised, unexposed, of any…, chapter 37.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3701 99 00 00 Other Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Japan | £3.3m | 68.3% | +8.3% |
 Taiwan | £607k | 12.4% | +3.8% |
 China | £399k | 8.2% | +2,539.6% |
 United States | £242k | 5% | -20% |
 Germany | £155k | 3.2% | -54.9% |
 South Korea | £71k | 1.4% | — |
| United Kingdom | £39k | 0.8% | +173.6% |
 Czechia | £16k | 0.3% | -14.1% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 5 tariff lines · average 2% 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 2 tariff lines Japan Free General (MFN) 1 tariff line Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$44kUS$44k+US$703k+US$17m+> US$40m
Exports: 84
- Japan: US$331m
- Singapore: US$68m
- Belgium: US$40m
- South Korea: US$36m
- Malaysia: US$34m
- China: US$23m
- Taiwan: US$17m
- United States: US$17m
- Hong Kong SAR China: US$15m
- Germany: US$5m
- United Kingdom: US$4m
- Brazil: US$3m
- Thailand: US$2m
- Türkiye: US$2m
- Italy: US$2m
- Austria: US$2m
- Netherlands: US$868k
- France: US$823k
- Bulgaria: US$761k
- Hungary: US$704k
- Denmark: US$563k
- Spain: US$551k
- Czechia: US$510k
- South Africa: US$326k
- Poland: US$247k
- Serbia: US$240k
- Australia: US$229k
- Sweden: US$215k
- Switzerland: US$185k
- Bahamas: US$175k
- India: US$155k
- Sri Lanka: US$126k
- Greece: US$105k
- Finland: US$99k
- Lithuania: US$89k
- Slovenia: US$61k
- Portugal: US$59k
- Indonesia: US$53k
- Romania: US$48k
- Canada: US$44k
- Russia: US$35k
- Ecuador: US$25k
- Israel: US$24k
- Kenya: US$17k
- New Zealand: US$16k
- North Macedonia: US$13k
- Latvia: US$12k
- Estonia: US$11k
- Panama: US$10k
- Bosnia & Herzegovina: US$8k
- Norway: US$8k
- Mexico: US$7k
- Slovakia: US$7k
- Malta: US$6k
- United Arab Emirates: US$6k
- Ireland: US$5k
- Luxembourg: US$4k
- Chile: US$4k
- Senegal: US$4k
- Uruguay: US$3k
Trade value (US$) no reported trade < US$153kUS$153k+US$712k+US$4m+> US$25m
Imports: 162
- Taiwan: US$203m
- China: US$171m
- United States: US$37m
- South Korea: US$35m
- India: US$25m
- Germany: US$17m
- Hong Kong SAR China: US$13m
- Italy: US$12m
- Vietnam: US$7m
- Malaysia: US$6m
- United Kingdom: US$6m
- Russia: US$5m
- Peru: US$4m
- Japan: US$4m
- Brazil: US$4m
- France: US$4m
- Iran: US$4m
- Singapore: US$3m
- Mexico: US$3m
- Ireland: US$3m
- Indonesia: US$3m
- United Arab Emirates: US$3m
- Egypt: US$2m
- Greece: US$2m
- Netherlands: US$2m
- South Africa: US$2m
- Canada: US$2m
- Sweden: US$1m
- Bangladesh: US$1m
- Algeria: US$1m
- Ecuador: US$1m
- Israel: US$1m
- Lithuania: US$968k
- Pakistan: US$934k
- Austria: US$822k
- Azerbaijan: US$818k
- Belgium: US$795k
- Iraq: US$750k
- Tunisia: US$742k
- Australia: US$722k
- Cyprus: US$712k
- Spain: US$620k
- Morocco: US$569k
- Colombia: US$552k
- Sri Lanka: US$547k
- Finland: US$504k
- Portugal: US$463k
- Romania: US$463k
- Tanzania: US$461k
- Saudi Arabia: US$460k
- Croatia: US$458k
- Panama: US$440k
- Nepal: US$417k
- Kazakhstan: US$406k
- Philippines: US$405k
- Ukraine: US$402k
- Slovakia: US$395k
- Poland: US$392k
- Kyrgyzstan: US$386k
- Türkiye: US$384k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$331m | 54.3% |
| 2 |  Singapore | US$68m | 11.2% |
| 3 |  Belgium | US$40m | 6.6% |
| 4 | South Korea | US$36m | 5.9% |
| 5 |  Malaysia | US$34m | 5.6% |
| 6 | China | US$23m | 3.7% |
| 7 | Taiwan | US$17m | 2.9% |
| 8 | United States | US$17m | 2.7% |
| 9 |  Hong Kong SAR China | US$15m | 2.4% |
| 10 | Germany | US$5m | 0.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Taiwan | US$203m | 33.2% |
| 2 | China | US$171m | 28% |
| 3 | United States | US$37m | 6% |
| 4 | South Korea | US$35m | 5.7% |
| 5 |  India | US$25m | 4.1% |
| 6 | Germany | US$17m | 2.8% |
| 7 | Hong Kong SAR China | US$13m | 2.1% |
| 8 |  Italy | US$12m | 2% |
| 9 |  Vietnam | US$7m | 1.1% |
| 10 | Malaysia | US$6m | 1% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 38number of duty-free countries (MFN)
- 40%highest: Kiribati, Sudan, Tuvalu
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 25% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 10% | 0% – 15% | 2023 |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 5% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 10% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 5% | 2023 | |
 Chad | 5% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 3.8% | 2.5% – 6.3% | 2023 |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 5% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 10% | 5% – 20% | 2019 · HS 2017 |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 5% | 2023 | |
 Eswatini | 10% | 0% – 15% | 2023 |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 5% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 40% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 10% | 0% – 15% | 2023 |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
| Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 3.3% | 0% – 5% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 10% | 0% – 15% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 6.5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 0% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
| Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 10% | 0% – 15% | 2023 |
| South Korea | 0% | 2023 | |
 Sri Lanka | 15% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 8% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 6.5% | 2023 | |
 Tuvalu | 30% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 6.5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 14% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
| Vietnam | 5% | 2023 | |
 Wallis & Futuna | 15% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 8822 Photographic plates & film in the flat, sensitized, unexposed, of any material other than paper, paperboard/textiles; instant print film in the flat, sensitized, unexposed, whether/not in packs
- End use (BEC Rev. 5)
- Intermediate goods · BEC 611220
- CPC 2.1 product
- 48341 Photographic plates and film and instant print film, sensitized, unexposed
- ISIC Rev. 4 activity
- 2029 Manufacture of other chemical products n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3701.99 | unchanged |
| 2012 | 3701.99 | unchanged |
| 2007 | 3701.99 | unchanged |
| 2002 | 3701.99 | unchanged |
| 1996 | 3701.99 | unchanged |
| 1992 | 3701.99 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- H264769 U.S. CBP
Request for Reconsideration of NY N260676; Classification of photomask blanks
- 600011367 HMRC
Hard Mask Blank. A blank photomask made from highly polished flat glass or synthetic quartz substrate which is coated with a thin metal film (e.g. chromium) and a photoresist or electron-beam resist. The resist is sensitised by UV or electron-beam radiation in patterns relating to integrated…
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
Subheading 3701.99 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 3701.99; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £4.9m (up 11% on the year before), at an average of £31.40 per kg; Japan supplied 68%, followed by Taiwan.
World trade in these goods reached US$610m in 2024, up 3.3% on 2023.
Japan was the largest exporter with 54.3% of the total, ahead of Singapore.
Questions and answers
What is the HS code for photographic plates and film in the flat, sensitised: other, other?
Photographic plates and film in the flat, sensitised: other, other fall under HS subheading 3701.99, part of heading 3701, in section VI of the Harmonized System.
What is the import duty on photographic plates and film in the flat… in the UK?
Under the UK Global Tariff, imports under 3701.99 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on photographic plates and film in the flat… in the EU?
Under the EU Combined Nomenclature, imports under 3701.99 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most photographic plates and film in the flat…?
Japan, with US$331m in 2024 (54.3% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Japan (68%), Taiwan (12%) and China (8%), out of total imports of £4.9m.