Photographic plates, film, paper…: HS Code 3704.00 and Duty

Rates by national line · UK Global Tariff

3704 00 10 00 Plates and film Free
3704 00 90 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 3

Prohibition or restrictionImport prohibition

Applies to goods from
North Korea

Legal act
S.I. 2019/411

Tariff lines
on 1 of 2 lines
Import controlRestriction on entry into free circulation
Applies to goods from
Belarus, Iraq, Russia, Syria, Ukraine

Legal act
2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
Documents
- 9024
- 9032
- 9025
- 9009
- 9010
- 9017
Import controlImport control on restricted goods and technologies
Applies to goods from
Iran, Libya, North Korea, Russia

Legal act
S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Tariff lines
on 1 of 2 lines

Preferential rates by country

Agreement or scheme	Countries	Rate
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–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–XC agreement	XC	Free
UK–Kosovo agreement	Kosovo	Free
UK–XL agreement	XL	Free
UK–South Africa agreement	South Africa	Free

UK: imports by month

last 12 months£1.1m+94.1% · previous 12 months

Average import price£32.04 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
United States	£711k	65.4%	+66.2%
Poland	£133k	12.3%	—
Vietnam	£74k	6.8%	+140.8%
China	£66k	6.1%	+227.4%
Spain	£30k	2.7%	+243.9%
United Kingdom	£14k	1.3%	+306.6%
Italy	£14k	1.2%	-39.1%
Norway	£10k	0.9%	+923.5%

Same subheading in other tariffs

EU Free – 6.5% Third-country duty 2 tariff lines · average 3.3%

Türkiye 35% Statutory rate (Law 474) 2 tariff lines

USA Free General (MFN) 1 tariff line

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

3704.00 · US$31.5m

Trade value (US$) no reported trade < US$31.6kUS$31.6k+US$363.3k+US$1.6m+> US$3m

Exports: 73

Japan: US$7.3m
United States: US$3.3m
China: US$3m
Spain: US$3m
Germany: US$2.7m
Singapore: US$2.5m
Ireland: US$1.6m
France: US$1m
Italy: US$796.8k
Belgium: US$730.4k
United Kingdom: US$674.9k
South Korea: US$498.4k
Hungary: US$492.9k
Netherlands: US$449.9k
Romania: US$420k
Austria: US$417.7k
Portugal: US$363.3k
Taiwan: US$307.2k
South Africa: US$291k
Denmark: US$233.1k
Philippines: US$216.3k
Thailand: US$174.2k
Malaysia: US$149.6k
Bulgaria: US$135.6k
Czechia: US$134.8k
Hong Kong SAR China: US$95.2k
Lithuania: US$68.9k
Switzerland: US$52.9k
Türkiye: US$46.5k
Norway: US$37.5k
Honduras: US$36.1k
Canada: US$34.5k
Greece: US$32.3k
Sweden: US$31.6k
Slovenia: US$26.7k
Guatemala: US$21.7k
Latvia: US$19k
Sri Lanka: US$17.9k
Libya: US$16.4k
Poland: US$16k
India: US$12.8k
Dominican Republic: US$10k
Uganda: US$9k
Mexico: US$8.5k
Vietnam: US$8.2k
Australia: US$6.1k
Croatia: US$5.3k
Russia: US$4.9k
Kuwait: US$4.1k
Israel: US$2.7k
Estonia: US$2.4k
Finland: US$2k
Slovakia: US$1.8k
Luxembourg: US$1.7k
Chile: US$1.4k
New Zealand: US$1k
Brazil: US$800
Madagascar: US$800
United Arab Emirates: US$700
Indonesia: US$500

Top exporters

Rank	Country	Value	Share
1	Japan	US$7.3m	23.1%
2	United States	US$3.3m	10.4%
3	China	US$3m	9.6%
4	Spain	US$3m	9.4%
5	Germany	US$2.7m	8.5%
6	Singapore	US$2.5m	7.8%
7	Ireland	US$1.6m	5.1%
8	France	US$1m	3.3%
9	Italy	US$796.8k	2.5%
10	Belgium	US$730.4k	2.3%

Top importers

Rank	Country	Value	Share
1	United States	US$7.3m	23.1%
2	Japan	US$2.8m	8.8%
3	Dominican Republic	US$2.7m	8.5%
4	France	US$1.8m	5.8%
5	Ireland	US$1.3m	4%
6	Spain	US$1.2m	3.9%
7	Malaysia	US$1.1m	3.5%
8	Indonesia	US$921.5k	2.9%
9	United Kingdom	US$797.4k	2.5%
10	Hong Kong SAR China	US$738.8k	2.3%

The UK Global Tariff divides subheading 3704.00 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 3704.00 covers 2 tariff lines and the duty is between 0% and 6.5%. 1 of them is duty-free.

175 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.

Imports of these goods into the UK came to £1.1m between September 2025 and August 2026 (up 94% on the year before); United States supplied 65%, followed by Poland.

In 2024, countries exported these goods worth US$31.5m (+13.9% year on year).

The largest exporter was Japan (US$7.3m), followed by the United States.

Questions and answers

What is the HS code for photographic plates, film, paper, paperboard and textiles, exposed but not developed?

Photographic plates, film, paper, paperboard and textiles, exposed but not developed fall under HS subheading 3704.00, part of heading 3704, in section VI of the Harmonized System.

What is the import duty on photographic plates, film, paper, paperboard and… in the UK?

Under the UK Global Tariff, imports under 3704.00 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, film, paper, paperboard and… in the EU?

Under the EU Combined Nomenclature, imports under 3704.00 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most photographic plates, film, paper, paperboard and…?

Japan, with US$7.3m in 2024 (23.1% of world exports).

Which countries can export these goods to the UK duty-free?

175 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 United States (65%), Poland (12%) and Vietnam (7%), out of total imports of £1.1m.

3704.00: Photographic plates, film, paper, paperboard and textiles, exposed but not developed

What you pay