Heading · Chapter 37
3706: Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack
Heading 3706 is divided into 2 six-digit subheadings and sits in chapter 37, photographic or cinematographic goods.
Duty rates compared
UK Free Third-country duty 5 tariff lines 
EU Free – 6.5% Third-country duty 5 tariff lines · average 2.4% 
Türkiye Free Third-country duty 5 tariff lines · 2× specific or compound duty 
USA Free – 1.4% General (MFN) 3 tariff lines · average 0.5% 
Canada Free – 6.5% General (MFN) 4 tariff lines · average 3.3% 
Mexico 5% – 10% General (MFN) 4 tariff lines · average 7.5% 
Brazil 12.6% General (MFN) 2 tariff lines 
Argentina 12.6% General (MFN) 4 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 6 tariff lines 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free General (MFN) 23 tariff lines 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free General (MFN) 5 tariff lines 
Nigeria 20% General (MFN) 4 tariff lines Subheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$14kUS$14k+US$63k+US$242k+> US$1m
Exports: 68
- Thailand: US$1m
- United States: US$1m
- Germany: US$334k
- United Kingdom: US$324k
- Singapore: US$317k
- China: US$242k
- Türkiye: US$216k
- France: US$175k
- Canada: US$168k
- Italy: US$141k
- Ireland: US$128k
- Netherlands: US$128k
- Mexico: US$100k
- Chile: US$69k
- South Africa: US$63k
- Japan: US$62k
- Malta: US$53k
- Australia: US$40k
- Spain: US$35k
- Poland: US$33k
- Indonesia: US$32k
- Austria: US$28k
- Switzerland: US$28k
- New Zealand: US$24k
- Belgium: US$23k
- Taiwan: US$18k
- Romania: US$17k
- India: US$16k
- Argentina: US$14k
- Czechia: US$14k
- South Korea: US$13k
- Sweden: US$12k
- Hong Kong SAR China: US$12k
- Portugal: US$12k
- Hungary: US$10k
- Jamaica: US$9k
- Pakistan: US$9k
- Israel: US$8k
- Colombia: US$5k
- Ghana: US$5k
- Kenya: US$5k
- Finland: US$4k
- Serbia: US$4k
- Honduras: US$4k
- Denmark: US$4k
- Norway: US$3k
- Cuba: US$3k
- Iran: US$3k
- Latvia: US$3k
- Brazil: US$2k
- United Arab Emirates: US$2k
- Malaysia: US$2k
- Slovakia: US$2k
- Ukraine: US$2k
- Costa Rica: US$1k
- Venezuela: US$900
- Bahamas: US$500
- Lithuania: US$500
- Luxembourg: US$200
- Greece: US$100
Trade value (US$) no reported trade < US$7kUS$7k+US$37k+US$123k+> US$292k
Imports: 114
- United States: US$884k
- China: US$656k
- United Kingdom: US$422k
- Japan: US$292k
- Malaysia: US$184k
- Hong Kong SAR China: US$172k
- France: US$154k
- Australia: US$151k
- Canada: US$149k
- New Zealand: US$129k
- Singapore: US$123k
- Spain: US$119k
- Thailand: US$104k
- Finland: US$102k
- Switzerland: US$100k
- Philippines: US$85k
- Italy: US$77k
- Chile: US$75k
- Germany: US$73k
- Indonesia: US$71k
- Nigeria: US$70k
- Bolivia: US$69k
- Armenia: US$60k
- Austria: US$54k
- South Korea: US$52k
- Netherlands: US$41k
- Czechia: US$37k
- Vietnam: US$37k
- Malawi: US$31k
- Ukraine: US$29k
- Greece: US$28k
- Belgium: US$28k
- Romania: US$27k
- Taiwan: US$27k
- Qatar: US$26k
- Portugal: US$24k
- India: US$23k
- Eswatini: US$20k
- Türkiye: US$18k
- Norway: US$17k
- Colombia: US$16k
- Hungary: US$15k
- Montenegro: US$13k
- Sri Lanka: US$13k
- Cambodia: US$11k
- Denmark: US$11k
- Ireland: US$10k
- Sweden: US$10k
- United Arab Emirates: US$8k
- Zambia: US$8k
- Guyana: US$7k
- Guatemala: US$7k
- Saudi Arabia: US$7k
- Belize: US$7k
- Luxembourg: US$6k
- Slovakia: US$6k
- Macao SAR China: US$5k
- Fiji: US$5k
- Israel: US$5k
- South Africa: US$5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Thailand | US$1m | 20.9% |
| 2 | United States | US$1m | 20.5% |
| 3 |  Germany | US$334k | 6.6% |
| 4 | United Kingdom | US$324k | 6.4% |
| 5 |  Singapore | US$317k | 6.2% |
| 6 |  China | US$242k | 4.8% |
| 7 | Türkiye | US$216k | 4.3% |
| 8 |  France | US$175k | 3.4% |
| 9 | Canada | US$168k | 3.3% |
| 10 |  Italy | US$141k | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$884k | 17.4% |
| 2 | China | US$656k | 12.9% |
| 3 | United Kingdom | US$422k | 8.3% |
| 4 | Japan | US$292k | 5.7% |
| 5 |  Malaysia | US$184k | 3.6% |
| 6 |  Hong Kong SAR China | US$172k | 3.4% |
| 7 | France | US$154k | 3% |
| 8 |  Australia | US$151k | 3% |
| 9 | Canada | US$149k | 2.9% |
| 10 | New Zealand | US$129k | 2.5% |
The UK Global Tariff divides heading 3706 into 5 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 3706 covers 5 tariff lines and the duty is between 0% and 6.5%. 3 of them are duty-free.
The Turkish Customs Tariff Schedule divides heading 3706 into 5 tariff lines; the duty is duty-free. 3 of them are duty-free. 2 lines have a specific or compound duty.
In the Harmonized Tariff Schedule of the United States, heading 3706 covers 3 tariff lines and the duty is between 0% and 1.4%. 2 of them are duty-free.
The Customs Tariff of Canada divides heading 3706 into 4 tariff lines; the duty is between 0% and 6.5% (average 3.3%). 2 of them are duty-free.
In the Mexican Tariff (TIGIE), heading 3706 covers 4 tariff lines and the duty is between 5% and 10%.
The Brazilian Tariff (NCM/TEC) divides heading 3706 into 2 tariff lines; the duty is 12.6%.
In the Argentine Tariff (NCM-SIM), heading 3706 covers 4 tariff lines and the duty is 12.6%.
The Customs Tariff of Peru divides heading 3706 into 2 tariff lines; the duty is 6%.
In the Working Tariff Document of New Zealand, heading 3706 covers 6 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 3706 into 2 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 3706 covers 23 tariff lines and the duty is duty-free.
The GCC Common Customs Tariff divides heading 3706 into 4 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 3706 covers 2 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 3706 into 2 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 3706 covers 5 tariff lines and the duty is duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 3706 into 4 tariff lines; the duty is 20%.
In 2024, countries exported heading 3706 goods worth US$5m (−21.9% year on year).
The largest exporter was Thailand (US$1m), followed by the United States.
The biggest buyer was the United States, with imports of US$884k.
The United Kingdom ranked 4th among 68 exporters with US$324k.
The United Kingdom imported US$422k.
Legal notes
Additional notes
1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.
2. The expression ‘newsreels’ (subheading 37069052) is to be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.
Products classified here
Questions and answers
What is the HS code for cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack?
Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack fall under HS heading 3706, part of chapter 37, in section VI of the Harmonized System.
What is the import duty on cinematographic film, exposed and developed in the UK?
Under the UK Global Tariff, imports under 3706 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 cinematographic film, exposed and developed in the EU?
Under the EU Combined Nomenclature, imports under 3706 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 cinematographic film, exposed and developed?
Thailand, with US$1m in 2024 (20.9% of world exports).