Subheading · Chapter 37 · Heading 3706

3706.90

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

Customs duty Free standard rate · across 3 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 90 00 00 Other m
  2. 3706 90 52 00 Consisting only of soundtrack; negatives; intermediate positives; newsreels Freem
  3. Other, of a width of m
  4. 3706 90 91 00 Less than 10 mm Freem
  5. 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 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£96k+9.3% · previous 12 months
Average import price£43.77 per kg
Jan 2024: £1kFeb 2024: £3kApr 2024: £1kMay 2024: £2kJul 2024: £5kAug 2024: £3kSept 2024: £16kOct 2024: £2kNov 2024: £11kDec 2024: £5kJan 2025: £9kFeb 2025: £4kMar 2025: £28kApr 2025: £8kMay 2025: £2kJul 2025: £2kAug 2025: £2kOct 2025: £69kNov 2025: £9kFeb 2026: £1kApr 2026: £8kMay 2026: £1kJun 2026: £5kJul 2026: £2kAug 2026: £1k 20242025
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
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

World trade in 2024

3706.90 · US$2.6m

Trade value (US$) no reported trade < US$7.8kUS$7.8k+US$51.7k+US$192.7k+> US$266.2k

Exports: 51
  1. Thailand: US$909.5k
  2. United States: US$266.2k
  3. Singapore: US$244.8k
  4. China: US$193.7k
  5. Germany: US$192.7k
  6. France: US$118.6k
  7. Canada: US$112.1k
  8. Türkiye: US$93.7k
  9. Chile: US$68.8k
  10. Malta: US$53k
  11. United Kingdom: US$51.7k
  12. South Africa: US$43.5k
  13. Japan: US$25.5k
  14. Mexico: US$25.1k
  15. Austria: US$21.6k
  16. Italy: US$19.8k
  17. Belgium: US$19k
  18. Spain: US$17.9k
  19. Netherlands: US$17k
  20. Ireland: US$14.1k
  21. Australia: US$10k
  22. Switzerland: US$7.8k
  23. Colombia: US$4.8k
  24. Israel: US$4k
  25. Finland: US$3.1k
  26. Indonesia: US$3.1k
  27. Czechia: US$2.9k
  28. Latvia: US$2.6k
  29. Norway: US$2.4k
  30. Hong Kong SAR China: US$2.2k
  31. Malaysia: US$1.6k
  32. Brazil: US$1.5k
  33. Denmark: US$1.3k
  34. Ukraine: US$1.3k
  35. Costa Rica: US$1.1k
  36. Sweden: US$800
  37. Bahamas: US$500
  38. India: US$500
  39. Lithuania: US$500
  40. Poland: US$300
  41. Romania: US$300
  42. United Arab Emirates: US$200
  43. Luxembourg: US$200
  44. Greece: US$100
  45. Argentina: US$0
  46. Cape Verde: US$0
  47. South Korea: US$0
  48. French Polynesia: US$0
  49. Russia: US$0
  50. Serbia: US$0
  51. Vietnam: US$0

Top exporters

RankCountryValueShare
1 Thailand US$909.5k 35.5%
2 United States US$266.2k 10.4%
3 Singapore US$244.8k 9.6%
4 China US$193.7k 7.6%
5 Germany US$192.7k 7.5%
6 France US$118.6k 4.6%
7 Canada US$112.1k 4.4%
8 Türkiye US$93.7k 3.7%
9 Chile US$68.8k 2.7%
10 Malta US$53k 2.1%

Top importers

RankCountryValueShare
1 United States US$388.5k 15.2%
2 China US$287.2k 11.2%
3 Malaysia US$178.4k 7%
4 United Kingdom US$158.7k 6.2%
5 Singapore US$115.9k 4.5%
6 Japan US$97.6k 3.8%
7 Finland US$93.4k 3.6%
8 New Zealand US$91.9k 3.6%
9 Australia US$87.8k 3.4%
10 Hong Kong SAR China US$86.1k 3.4%

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. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

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$2.6m 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

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$909.5k 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.