Subheading · Chapter 37 · Heading 3705

3705.00

3705.00: Photographic plates and film, exposed and developed, other than cinematographic film

Exposed and developed photographic film (non-cine)

3705.00 is the HS subheading for exposed and developed photographic film (non-cine), under heading 3705 in chapter 37.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3705 00 10 00 For offset reproduction Free
  2. 3705 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
    S.I. 2020/707, S.I. 2022/395, 2022 No. 748, S.I. 2019/792
    Documents
    • 9009
    • 9010
    • 9017
    • 9024
    • 9032
    • 9025
  • 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 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£6.4m+37.7% · previous 12 months
Average import price£203.55 per kg
Jan 2024: £397kFeb 2024: £458kMar 2024: £241kApr 2024: £430kMay 2024: £312kJun 2024: £454kJul 2024: £358kAug 2024: £325kSept 2024: £316kOct 2024: £312kNov 2024: £390kDec 2024: £368kJan 2025: £234kFeb 2025: £288kMar 2025: £301kApr 2025: £406kMay 2025: £362kJun 2025: £964kJul 2025: £365kAug 2025: £361kSept 2025: £447kOct 2025: £472kNov 2025: £651kDec 2025: £267kJan 2026: £517kFeb 2026: £286kMar 2026: £628kApr 2026: £243kMay 2026: £1.5mJun 2026: £264kJul 2026: £376kAug 2026: £803k 202420252026
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 £1.7m 25.7% -23.9%
United Kingdom £1.6m 24.7% +46.2%
Italy £1.5m 23.5% +420.5%
Germany £434k 6.8% +6.4%
France £365k 5.7% +13.9%
Netherlands £196k 3% +526.5%
South Korea £184k 2.9% +122.9%
Austria £119k 1.9% —

Same subheading in other tariffs

World trade in 2024

3705.00 · US$2.3bn

Trade value (US$) no reported trade < US$41kUS$41k+US$668k+US$31m+> US$402m

Exports: 82
  1. United States: US$911m
  2. Taiwan: US$422m
  3. Japan: US$402m
  4. South Korea: US$222m
  5. Germany: US$160m
  6. China: US$60m
  7. Ireland: US$60m
  8. United Kingdom: US$31m
  9. Italy: US$25m
  10. France: US$20m
  11. Netherlands: US$16m
  12. Canada: US$5m
  13. Belgium: US$5m
  14. Singapore: US$2m
  15. Malaysia: US$2m
  16. Switzerland: US$1m
  17. Spain: US$1m
  18. Austria: US$791k
  19. Vietnam: US$668k
  20. Czechia: US$471k
  21. Lebanon: US$287k
  22. Hong Kong SAR China: US$218k
  23. North Korea: US$201k
  24. Israel: US$197k
  25. Poland: US$164k
  26. Costa Rica: US$131k
  27. Hungary: US$131k
  28. Romania: US$121k
  29. Croatia: US$115k
  30. Portugal: US$99k
  31. South Africa: US$95k
  32. Sweden: US$86k
  33. Bulgaria: US$86k
  34. Sri Lanka: US$85k
  35. Thailand: US$81k
  36. Denmark: US$69k
  37. Mexico: US$68k
  38. Norway: US$41k
  39. India: US$39k
  40. Brazil: US$38k
  41. Finland: US$27k
  42. Slovenia: US$27k
  43. Lithuania: US$27k
  44. Türkiye: US$17k
  45. Australia: US$16k
  46. Indonesia: US$14k
  47. Greece: US$13k
  48. Congo - Kinshasa: US$13k
  49. New Zealand: US$13k
  50. Estonia: US$11k
  51. Slovakia: US$10k
  52. Malta: US$6k
  53. United Arab Emirates: US$6k
  54. Luxembourg: US$4k
  55. Kazakhstan: US$3k
  56. Serbia: US$3k
  57. Armenia: US$2k
  58. Gibraltar: US$2k
  59. Honduras: US$1k
  60. Nigeria: US$1k

Top exporters

RankCountryValueShare
1 United States US$911m 38.8%
2 Taiwan US$422m 18%
3 Japan US$402m 17.1%
4 South Korea US$222m 9.4%
5 Germany US$160m 6.8%
6 China US$60m 2.6%
7 Ireland US$60m 2.5%
8 United Kingdom US$31m 1.3%
9 Italy US$25m 1.1%
10 France US$20m 0.8%

Top importers

RankCountryValueShare
1 China US$562m 23.9%
2 Ireland US$466m 19.8%
3 Taiwan US$282m 12%
4 United States US$217m 9.2%
5 Israel US$199m 8.5%
6 South Korea US$184m 7.9%
7 Singapore US$157m 6.7%
8 Japan US$105m 4.5%
9 France US$49m 2.1%
10 Netherlands US$33m 1.4%

Import duty on this product around the world 150

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.

  • 6.3%median duty
  • 25number of duty-free countries (MFN)
  • 45%highest: Bahamas, Morocco, Tuvalu

150

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Argentina 7% 0% – 14% 2023 · HS 2017
Armenia 5% 2023
Australia 1.7% 0% – 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 45% 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 5% 2023 · HS 2017
Bosnia & Herzegovina 2.5% 0% – 5% 2022
Botswana 6.7% 0% – 10% 2023
Brazil 7% 0% – 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 10% 2023
Cambodia 4.7% 0% – 7% 2023 · HS 2017
Cameroon 15% 5% – 30% 2023
Canada 1.6% 0% – 6.5% 2023
Cape Verde 10% 2023 · HS 2017
Central African Republic 15% 5% – 30% 2023
Chad 15% 5% – 30% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 15% 5% – 30% 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 0% 2023
Ecuador 5% 2023 · HS 2017
Egypt 11% 2% – 20% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 15% 5% – 30% 2023
Eswatini 6.7% 0% – 10% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 2.7% 0% – 5.3% 2023
French Polynesia 8% 2023
Gabon 15% 5% – 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Guatemala 15% 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 2.7% 0% – 8% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 6.7% 0% – 10% 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 4% 0% – 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 12% 1.5% – 15% 2023 · HS 2017
Namibia 6.7% 0% – 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 2% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palestinian Territories 2.7% 0% – 8% 2017 · HS 2017
Panama 3% 0% – 6% 2023
Papua New Guinea 0% 2023
Paraguay 7% 0% – 14% 2023 · HS 2017
Peru 3% 0% – 6% 2023 · HS 2017
Philippines 0.8% 0% – 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 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 6.7% 0% – 10% 2023
South Korea 1.6% 0% – 6.5% 2023
Sri Lanka 7.5% 0% – 15% 2023
St Kitts & Nevis 5% 2023
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Switzerland 0% 2023
Tanzania 10% 2023
Thailand 0% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Türkiye 5.3% 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 7% 0% – 14% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 7% 0% – 14% 2023 · HS 2017
Vietnam 4.5% 3% – 5% 2023
Yemen 5% 2017 · HS 2017
Zimbabwe 0.2% 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
8826 Photographic plates & film, exposed & developed, other than cinematographic film
End use (BEC Rev. 5)
Intermediate goods · BEC 611220
CPC 2.1 product
38942 Photographic plates and film, exposed and developed, other than cinematographic film
ISIC Rev. 4 activity
7420 Photographic activities

Earlier HS editions

HSCode
20173705.00unchanged
20123705.10, 3705.90changed
20073705.10, 3705.90changed
20023705.10, 3705.20, 3705.90changed
19963705.10, 3705.20, 3705.90changed
19923705.10, 3705.20, 3705.90changed

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.

  • 600012271 HMRC 12 February 2025 – 11 February 2028 · 3705 00 90 00

    Photomask. A high precision plate containing microscopic images of electronic circuits. The photomask is made from a very flat piece of quartz or glass with a layer of chrome on one side. Etched in the chrome is a portion of an electronic circuit. The photomask is used in wafer fabrication, mostly…

  • 600011368 HMRC 9 October 2024 – 8 October 2027 · 3705 00 90 00

    Photomask. An item 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 circuit design. The…

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. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

Rule changes →

Code history

Since 2017; before, these goods were classified under 3705.10, 3705.90.

In the UK Global Tariff, subheading 3705.00 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 3705.00 into 2 tariff lines; the duty is between 0% and 5.3% (average 2.7%). 1 of them 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 exposed and developed photographic film (non-cine) worth £6.4m (up 38% on the year before), at an average of £203.55 per kg; United States supplied 26%, followed by United Kingdom.

World trade in exposed and developed photographic film (non-cine) reached US$2.3bn in 2024, up 23.4% on 2023.

The United States was the largest exporter with 38.8% of the total, ahead of Taiwan.

Questions and answers

What is the HS code for photographic plates and film, exposed and developed, other than cinematographic film?

Photographic plates and film, exposed and developed, other than cinematographic film fall under HS subheading 3705.00, part of heading 3705, in section VI of the Harmonized System.

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

Under the UK Global Tariff, imports under 3705.00 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 and film, exposed and… in the EU?

Under the EU Combined Nomenclature, imports under 3705.00 from countries without a preferential agreement are charged at 0% to 5.3%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

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

The United States, with US$911m in 2024 (38.8% of world exports).

Which countries can export exposed and developed photographic film (non-cine) 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 exposed and developed photographic film (non-cine) from?

In the 12 months to August 2026, the largest suppliers were United States (26%), United Kingdom (25%) and Italy (24%), out of total imports of £6.4m.

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