Subheading · Chapter 37 · Heading 3705
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
Rates by national line · UK Global Tariff
UK lines →- 3705 00 10 00 For offset reproduction Free
- 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 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$41kUS$41k+US$668k+US$31m+> US$402m
Exports: 82
- United States: US$911m
- Taiwan: US$422m
- Japan: US$402m
- South Korea: US$222m
- Germany: US$160m
- China: US$60m
- Ireland: US$60m
- United Kingdom: US$31m
- Italy: US$25m
- France: US$20m
- Netherlands: US$16m
- Canada: US$5m
- Belgium: US$5m
- Singapore: US$2m
- Malaysia: US$2m
- Switzerland: US$1m
- Spain: US$1m
- Austria: US$791k
- Vietnam: US$668k
- Czechia: US$471k
- Lebanon: US$287k
- Hong Kong SAR China: US$218k
- North Korea: US$201k
- Israel: US$197k
- Poland: US$164k
- Costa Rica: US$131k
- Hungary: US$131k
- Romania: US$121k
- Croatia: US$115k
- Portugal: US$99k
- South Africa: US$95k
- Sweden: US$86k
- Bulgaria: US$86k
- Sri Lanka: US$85k
- Thailand: US$81k
- Denmark: US$69k
- Mexico: US$68k
- Norway: US$41k
- India: US$39k
- Brazil: US$38k
- Finland: US$27k
- Slovenia: US$27k
- Lithuania: US$27k
- Türkiye: US$17k
- Australia: US$16k
- Indonesia: US$14k
- Greece: US$13k
- Congo - Kinshasa: US$13k
- New Zealand: US$13k
- Estonia: US$11k
- Slovakia: US$10k
- Malta: US$6k
- United Arab Emirates: US$6k
- Luxembourg: US$4k
- Kazakhstan: US$3k
- Serbia: US$3k
- Armenia: US$2k
- Gibraltar: US$2k
- Honduras: US$1k
- Nigeria: US$1k
Trade value (US$) no reported trade < US$30kUS$30k+US$270k+US$10m+> US$217m
Imports: 136
- China: US$562m
- Ireland: US$466m
- Taiwan: US$282m
- United States: US$217m
- Israel: US$199m
- South Korea: US$184m
- Singapore: US$157m
- Japan: US$105m
- France: US$49m
- Netherlands: US$33m
- Germany: US$27m
- Malaysia: US$14m
- Austria: US$10m
- Belgium: US$9m
- Italy: US$8m
- Switzerland: US$4m
- United Kingdom: US$4m
- Vietnam: US$3m
- Canada: US$2m
- Hong Kong SAR China: US$2m
- Sweden: US$2m
- Spain: US$1m
- Finland: US$882k
- Portugal: US$882k
- Australia: US$796k
- Philippines: US$751k
- Czechia: US$613k
- Romania: US$599k
- Cambodia: US$493k
- Greece: US$428k
- Hungary: US$362k
- Costa Rica: US$283k
- Mexico: US$270k
- Norway: US$251k
- Venezuela: US$245k
- Denmark: US$237k
- Indonesia: US$234k
- India: US$211k
- Poland: US$188k
- Tunisia: US$163k
- Sri Lanka: US$158k
- Guatemala: US$149k
- Thailand: US$136k
- Slovenia: US$132k
- Honduras: US$130k
- Türkiye: US$130k
- Bosnia & Herzegovina: US$81k
- Bulgaria: US$79k
- Slovakia: US$74k
- Algeria: US$68k
- Russia: US$68k
- New Zealand: US$65k
- Luxembourg: US$59k
- Brazil: US$53k
- Bolivia: US$53k
- Bahamas: US$52k
- Croatia: US$48k
- Ukraine: US$47k
- Angola: US$46k
- Nigeria: US$40k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
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
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…
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$2bn 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.