Subheading · Chapter 37 · Heading 3706
3706.90: Cinematographic film, exposed and developed, whether: other
Official description Other
3706.90 is a six-digit subheading of heading 3706, cinematographic film, exposed and developed, chapter 37.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3706 90 00 00 Other m
- 3706 90 52 00 Consisting only of soundtrack; negatives; intermediate positives; newsreels Freem
- Other, of a width of m
- 3706 90 91 00 Less than 10 mm Freem
- 3706 90 99 00 10 mm or more 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 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 |
|---|---|---|---|
 China | £63k | 65.4% | +1,301.3% |
 Belgium | £14k | 14.8% | +46.9% |
 United States | £9k | 9.3% | +257.4% |
 Japan | £3k | 3.5% | — |
 Germany | £2k | 2.5% | -95.1% |
 Italy | £2k | 2.1% | -83.6% |
 Poland | £1k | 1.2% | — |
 France | £1k | 1.1% | -18.4% |
Same subheading in other tariffs
EU Free – 5.4% Third-country duty 3 tariff lines · average 1.8% 
Türkiye Free Third-country duty 3 tariff lines · 1× specific or compound duty USA Free General (MFN) 1 tariff line 
Canada Free – 6.5% General (MFN) 2 tariff lines · average 3.3% 
Mexico 5% – 10% General (MFN) 2 tariff lines · average 7.5% 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 3 tariff lines Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 7 tariff lines 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 3 tariff lines 
Nigeria 20% General (MFN) 2 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$8kUS$8k+US$52k+US$193k+> US$266k
Exports: 51
- Thailand: US$910k
- United States: US$266k
- Singapore: US$245k
- China: US$194k
- Germany: US$193k
- France: US$119k
- Canada: US$112k
- Türkiye: US$94k
- Chile: US$69k
- Malta: US$53k
- United Kingdom: US$52k
- South Africa: US$44k
- Japan: US$26k
- Mexico: US$25k
- Austria: US$22k
- Italy: US$20k
- Belgium: US$19k
- Spain: US$18k
- Netherlands: US$17k
- Ireland: US$14k
- Australia: US$10k
- Switzerland: US$8k
- Colombia: US$5k
- Israel: US$4k
- Finland: US$3k
- Indonesia: US$3k
- Czechia: US$3k
- Latvia: US$3k
- Norway: US$2k
- Hong Kong SAR China: US$2k
- Malaysia: US$2k
- Brazil: US$2k
- Denmark: US$1k
- Ukraine: US$1k
- Costa Rica: US$1k
- Sweden: US$800
- Bahamas: US$500
- India: US$500
- Lithuania: US$500
- Poland: US$300
- Romania: US$300
- United Arab Emirates: US$200
- Luxembourg: US$200
- Greece: US$100
- Argentina: US$0
- Cape Verde: US$0
- South Korea: US$0
- French Polynesia: US$0
- Russia: US$0
- Serbia: US$0
- Vietnam: US$0
Trade value (US$) no reported trade < US$3kUS$3k+US$31k+US$86k+> US$178k
Imports: 98
- United States: US$389k
- China: US$287k
- Malaysia: US$178k
- United Kingdom: US$159k
- Singapore: US$116k
- Japan: US$98k
- Finland: US$93k
- New Zealand: US$92k
- Australia: US$88k
- Hong Kong SAR China: US$86k
- Chile: US$74k
- Bolivia: US$69k
- Nigeria: US$68k
- Philippines: US$68k
- Armenia: US$60k
- Spain: US$48k
- South Korea: US$45k
- France: US$41k
- Switzerland: US$37k
- Vietnam: US$37k
- Italy: US$34k
- Canada: US$33k
- Malawi: US$31k
- Germany: US$29k
- Netherlands: US$29k
- Romania: US$24k
- Taiwan: US$23k
- India: US$22k
- Türkiye: US$18k
- Austria: US$17k
- Norway: US$14k
- Sri Lanka: US$13k
- Belgium: US$9k
- United Arab Emirates: US$8k
- Zambia: US$8k
- Guyana: US$7k
- Cambodia: US$7k
- Portugal: US$7k
- Indonesia: US$7k
- Saudi Arabia: US$6k
- South Africa: US$5k
- Sweden: US$5k
- Belize: US$4k
- Ireland: US$4k
- Oman: US$4k
- Panama: US$3k
- Czechia: US$3k
- Guatemala: US$3k
- Kuwait: US$3k
- Slovakia: US$3k
- Iceland: US$3k
- Lithuania: US$3k
- Myanmar (Burma): US$2k
- Costa Rica: US$2k
- Denmark: US$2k
- Mexico: US$2k
- Greece: US$2k
- Bangladesh: US$2k
- Israel: US$2k
- Thailand: US$2k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Thailand | US$910k | 35.5% |
| 2 | United States | US$266k | 10.4% |
| 3 |  Singapore | US$245k | 9.6% |
| 4 | China | US$194k | 7.6% |
| 5 | Germany | US$193k | 7.5% |
| 6 | France | US$119k | 4.6% |
| 7 | Canada | US$112k | 4.4% |
| 8 | Türkiye | US$94k | 3.7% |
| 9 |  Chile | US$69k | 2.7% |
| 10 |  Malta | US$53k | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$389k | 15.2% |
| 2 | China | US$287k | 11.2% |
| 3 |  Malaysia | US$178k | 7% |
| 4 | United Kingdom | US$159k | 6.2% |
| 5 | Singapore | US$116k | 4.5% |
| 6 | Japan | US$98k | 3.8% |
| 7 |  Finland | US$93k | 3.6% |
| 8 | New Zealand | US$92k | 3.6% |
| 9 |  Australia | US$88k | 3.4% |
| 10 |  Hong Kong SAR China | US$86k | 3.4% |
Import duty on this product around the world 162
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.
- 6.5%median duty
- 41number of duty-free countries (MFN)
- 30%highest: Cameroon, Central African Republic, Chad
162
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 6.5% | 2023 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 10% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 15% | 5% – 25% | 2023 · HS 2017 |
 Barbados | 10% | 2022 · HS 2017 | |
 Belarus | 6.5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 3.3% | 0% – 6.5% | 2023 |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| Chile | 6% | 2023 · HS 2017 | |
| China | 2% | 0% – 4% | 2023 |
 Colombia | 5% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 5% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 10% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 10% | 2023 · HS 2017 | |
 Egypt | 2.5% | 0% – 5% | 2019 · HS 2017 |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 15% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 0% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 10% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 5% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 10% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 15% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 6.5% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 6.5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 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 | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 6.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 0% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 7%* | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 4% | 0% – 6% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 11% | 5% – 15% | 2023 |
 Qatar | 5% | 2023 | |
 Russia | 6.5% | 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 | 0.3%* | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 8% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 0% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 10% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 6.5% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
| Thailand | 10% | 0% – 30% | 2023 |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0.9%* | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 23% | 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 | 14% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 5% | 2023 | |
 Wallis & Futuna | 15% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zimbabwe | 0.2% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 8839 Cinematographic film, exposed & developed, with/without sound
- End use (BEC Rev. 5)
- Intermediate goods · BEC 611220
- CPC 2.1 product
- 38950 Motion picture film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
- ISIC Rev. 4 activity
- 5911 Motion picture, video and television programme production activities
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3706.90 | unchanged |
| 2012 | 3706.90 | unchanged |
| 2007 | 3706.90 | unchanged |
| 2002 | 3706.90 | unchanged |
| 1996 | 3706.90 | unchanged |
| 1992 | 3706.90 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
- Tariff change
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, subheading 3706.90 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 3706.90 into 3 tariff lines; the duty is between 0% and 5.4% (average 1.8%). 2 of them are 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 £96.3k (up 9% on the year before), at an average of £43.77 per kg; China supplied 65%, followed by Belgium.
World trade in these goods reached US$3m in 2024, down 17.5% on 2023.
Thailand was the largest exporter with 35.5% of the total, ahead of the United States.
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.
Questions and answers
What is the HS code for cinematographic film, exposed and developed, whether: other?
Cinematographic film, exposed and developed, whether: other fall under HS subheading 3706.90, part of heading 3706, 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 3706.90 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 3706.90 from countries without a preferential agreement are charged at 0% to 5.4%, 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$910k in 2024 (35.5% 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 China (65%), Belgium (15%) and United States (9%), out of total imports of £96.3k.