Subheading · Chapter 37 · Heading 3706

3706.10

3706.10: Of a width of 35 mm or more

3706.10 is a six-digit subheading of heading 3706, cinematographic film, exposed and developed, 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: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3706 10 00 00 Of a width of 35 mm or more m
  2. 3706 10 20 00 Consisting only of soundtrack; negatives; intermediate positives Freem
  3. 3706 10 99 00 Other positives Freem

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, 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£78k-14.8% · previous 12 months
Average import price£8.55 per kg
Jan 2024: £869Feb 2024: £35kMar 2024: £22kApr 2024: £8kMay 2024: £918Jun 2024: £6kJul 2024: £568Aug 2024: £17kSept 2024: £11kOct 2024: £8kNov 2024: £10kDec 2024: £14kJan 2025: £8kFeb 2025: £11kMar 2025: £7kApr 2025: £12kMay 2025: £4kJun 2025: £2kJul 2025: £2kAug 2025: £3kSept 2025: £10kOct 2025: £14kNov 2025: £3kDec 2025: £2kJan 2026: £1kFeb 2026: £2kMar 2026: £4kMay 2026: £3kJun 2026: £9kJul 2026: £13kAug 2026: £15k 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 £22k 28.6% -34.9%
Hungary £18k 23.1% —
Romania £14k 18.5% -23.5%
United Kingdom £13k 16.2% —
Ireland £5k 6% -0.8%
Italy £2k 2.5% +115.8%
China £2k 2.5% —
Austria £1k 1.4% —

Same subheading in other tariffs

World trade in 2024

3706.10 · US$3m

Trade value (US$) no reported trade < US$14kUS$14k+US$48k+US$123k+> US$272k

Exports: 57
  1. United States: US$775k
  2. United Kingdom: US$272k
  3. Thailand: US$155k
  4. Germany: US$141k
  5. Türkiye: US$123k
  6. Italy: US$122k
  7. Ireland: US$114k
  8. Netherlands: US$111k
  9. Mexico: US$75k
  10. Singapore: US$72k
  11. France: US$56k
  12. Canada: US$56k
  13. China: US$48k
  14. Japan: US$37k
  15. Poland: US$32k
  16. Australia: US$30k
  17. Indonesia: US$29k
  18. New Zealand: US$24k
  19. Switzerland: US$20k
  20. South Africa: US$19k
  21. Taiwan: US$18k
  22. Spain: US$17k
  23. Romania: US$16k
  24. India: US$16k
  25. Argentina: US$14k
  26. South Korea: US$13k
  27. Portugal: US$12k
  28. Sweden: US$12k
  29. Czechia: US$11k
  30. Hungary: US$10k
  31. Hong Kong SAR China: US$10k
  32. Jamaica: US$9k
  33. Pakistan: US$9k
  34. Austria: US$7k
  35. Ghana: US$5k
  36. Kenya: US$5k
  37. Israel: US$4k
  38. Serbia: US$4k
  39. Honduras: US$4k
  40. Belgium: US$4k
  41. Cuba: US$3k
  42. Iran: US$3k
  43. Denmark: US$2k
  44. Slovakia: US$2k
  45. United Arab Emirates: US$2k
  46. Finland: US$1k
  47. Venezuela: US$900
  48. Norway: US$800
  49. Brazil: US$600
  50. Ukraine: US$200
  51. Jordan: US$0
  52. Luxembourg: US$0
  53. Malaysia: US$0
  54. Peru: US$0
  55. Philippines: US$0
  56. Tanzania: US$0
  57. Vietnam: US$0

Top exporters

RankCountryValueShare
1 United States US$775k 30.7%
2 United Kingdom US$272k 10.8%
3 Thailand US$155k 6.1%
4 Germany US$141k 5.6%
5 Türkiye US$123k 4.9%
6 Italy US$122k 4.8%
7 Ireland US$114k 4.5%
8 Netherlands US$111k 4.4%
9 Mexico US$75k 3%
10 Singapore US$72k 2.9%

Top importers

RankCountryValueShare
1 United States US$495k 19.6%
2 China US$369k 14.6%
3 United Kingdom US$263k 10.4%
4 Japan US$194k 7.7%
5 Canada US$116k 4.6%
6 France US$112k 4.4%
7 Thailand US$102k 4.1%
8 Hong Kong SAR China US$86k 3.4%
9 Spain US$71k 2.8%
10 Indonesia US$64k 2.5%

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.

  • N363784 U.S. CBP 5 August 2026 · 3706.10.60.90

    The tariff classification of a film cell wall display from the United Kingdom

In the UK Global Tariff, subheading 3706.10 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 3706.10 into 2 tariff lines; the duty is between 0% and 6.5% (average 3.3%). 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 these goods worth £77.7k (down 15% on the year before), at an average of £8.55 per kg; United States supplied 29%, followed by Hungary.

World trade in these goods reached US$3m in 2024, down 26% on 2023.

The United States was the largest exporter with 30.7% of the total, ahead of the United Kingdom.

Questions and answers

What is the HS code for of a width of 35 mm or more?

Of a width of 35 mm or more fall under HS subheading 3706.10, part of heading 3706, in section VI of the Harmonized System.

What is the import duty on of a width of 35 mm or more in the UK?

Under the UK Global Tariff, imports under 3706.10 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 of a width of 35 mm or more in the EU?

Under the EU Combined Nomenclature, imports under 3706.10 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 of a width of 35 mm or more?

The United States, with US$775k in 2024 (30.7% 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.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were United States (29%), Hungary (23%) and Romania (19%), out of total imports of £77.7k.