Subheading · Chapter 37 · Heading 3702

3702.39

3702.39: Other film, without perforations, of a width not exceeding: other

Official description Other

Subheading 3702.39 belongs to heading 3702 (photographic film in rolls, sensitised, unexposed, of any material other than…) in chapter 37.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3702 39 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.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£72k-42.6% · previous 12 months
Average import price£33.16 per kg
Feb 2024: £4kMar 2024: £2kApr 2024: £11kMay 2024: £3kJun 2024: £3kJul 2024: £139kAug 2024: £10kSept 2024: £14kOct 2024: £9kNov 2024: £1kDec 2024: £2kJan 2025: £13kFeb 2025: £1kMar 2025: £6kApr 2025: £16kMay 2025: £7kJun 2025: £37kJul 2025: £2kAug 2025: £18kSept 2025: £36Oct 2025: £7kNov 2025: £1kJan 2026: £3kFeb 2026: £20kMar 2026: £1kApr 2026: £7kMay 2026: £2kJun 2026: £6kJul 2026: £2kAug 2026: £23k 20252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States £39k 54.6% -33.9%
China £12k 16% -72.8%
United Kingdom £6k 8.3% —
Germany £6k 7.7% +11,214.3%
Japan £5k 6.7% —
Norway £5k 6.4% -9.2%
Spain £74 0.1% -98.7%
Italy £47 0.1% +4.4%

Same subheading in other tariffs

World trade in 2024

3702.39 · US$18m

Trade value (US$) no reported trade < US$11kUS$11k+US$138k+US$1m+> US$3m

Exports: 63
  1. United States: US$5m
  2. China: US$3m
  3. Japan: US$2m
  4. Germany: US$2m
  5. Taiwan: US$1m
  6. Philippines: US$1m
  7. France: US$810k
  8. South Korea: US$671k
  9. Netherlands: US$464k
  10. Singapore: US$375k
  11. United Kingdom: US$361k
  12. Canada: US$293k
  13. Malaysia: US$260k
  14. Sweden: US$163k
  15. Italy: US$138k
  16. Spain: US$121k
  17. Belgium: US$112k
  18. Colombia: US$83k
  19. Honduras: US$78k
  20. Kenya: US$59k
  21. Australia: US$59k
  22. South Africa: US$43k
  23. Nigeria: US$35k
  24. Croatia: US$26k
  25. Hong Kong SAR China: US$15k
  26. India: US$14k
  27. Mexico: US$13k
  28. Hungary: US$12k
  29. Czechia: US$11k
  30. Denmark: US$11k
  31. Russia: US$11k
  32. Poland: US$10k
  33. Türkiye: US$10k
  34. Vietnam: US$9k
  35. Austria: US$8k
  36. Brazil: US$8k
  37. Slovenia: US$8k
  38. Portugal: US$7k
  39. New Zealand: US$5k
  40. Norway: US$5k
  41. Indonesia: US$4k
  42. Qatar: US$4k
  43. Chile: US$2k
  44. Switzerland: US$2k
  45. Slovakia: US$2k
  46. Greece: US$2k
  47. Ireland: US$2k
  48. United Arab Emirates: US$1k
  49. Armenia: US$600
  50. Bulgaria: US$600
  51. Finland: US$600
  52. Lithuania: US$600
  53. Luxembourg: US$400
  54. Thailand: US$300
  55. Latvia: US$200
  56. Sri Lanka: US$100
  57. Mauritius: US$100
  58. Romania: US$100
  59. Ukraine: US$100
  60. Belarus: US$0

Top exporters

RankCountryValueShare
1 United States US$5m 26.6%
2 China US$3m 14.4%
3 Japan US$2m 12.9%
4 Germany US$2m 8.8%
5 Taiwan US$1m 6.8%
6 Philippines US$1m 6%
7 France US$810k 4.6%
8 South Korea US$671k 3.8%
9 Netherlands US$464k 2.6%
10 Singapore US$375k 2.1%

Top importers

RankCountryValueShare
1 United States US$2m 13.9%
2 Spain US$2m 11.7%
3 India US$2m 9.5%
4 Philippines US$1m 7.7%
5 France US$1m 6.6%
6 Canada US$779k 4.4%
7 Denmark US$649k 3.7%
8 Germany US$462k 2.6%
9 Ecuador US$420k 2.4%
10 Netherlands US$384k 2.2%

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.

  • 10%median duty
  • 23number of duty-free countries (MFN)
  • 256%highest: China, Kiribati, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 25% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 20% 2023
Benin 13% 5% – 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 7.5% 5% – 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 7.5% 0% – 15% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 13% 5% – 20% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 256%* 171% – 341% 2023
Colombia 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 13% 5% – 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 14% 8% – 20% 2023
Ecuador 10% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 30% 2023
Eswatini 7.5% 0% – 15% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 13% 5% – 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 13% 5% – 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 10% 2023
Guinea 13% 5% – 20% 2023
Guinea-Bissau 13% 5% – 20% 2023
Guyana 20% 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 20% 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 7.5% 0% – 15% 2023
Liberia 13% 5% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.6%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 13% 5% – 20% 2023
Mauritania 13% 5% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 12% 2.5% – 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 7.5% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 13% 5% – 20% 2023
Nigeria 13% 5% – 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 4% 0% – 6% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 13% 5% – 20% 2023
Seychelles 0% 2023
Sierra Leone 13% 5% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 7.5% 0% – 15% 2023
South Korea 6.5% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 0.3%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 0% 2023
Togo 13% 5% – 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 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 3.7% 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 25% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
8823 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard/textiles; instant print film in rolls, sensitized, unexposed.
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

HSCode
20173702.39unchanged
20123702.39unchanged
20073702.39unchanged
20023702.20, 3702.39changed
19963702.20, 3702.39changed
19923702.20, 3702.39changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • N341462 U.S. CBP 24 July 2024 · 3702.39.01.00

    The tariff classification of thermal transfer ribbons from Mexico

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.

  1. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

The UK Global Tariff has one tariff line for subheading 3702.39; the duty is duty-free.

Subheading 3702.39 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £72.2k between September 2025 and August 2026 (down 43% on the year before); United States supplied 55%, followed by China.

In 2024, countries exported these goods worth US$18m (−6.7% year on year).

The largest exporter was the United States (US$5m), followed by China.

Questions and answers

What is the HS code for other film, without perforations, of a width not exceeding: other?

Other film, without perforations, of a width not exceeding: other fall under HS subheading 3702.39, part of heading 3702, in section VI of the Harmonized System.

What is the import duty on other film, without perforations, of a width not… in the UK?

Under the UK Global Tariff, imports under 3702.39 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 other film, without perforations, of a width not… in the EU?

Under the EU Combined Nomenclature, imports under 3702.39 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other film, without perforations, of a width not…?

The United States, with US$5m in 2024 (26.6% 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.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were United States (55%), China (16%) and United Kingdom (8%), out of total imports of £72.2k.

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