Customs Import Tariff of Taiwan · CCC code · HS 3705.00

3705.00.00.40

3705.00.00.40: Exposed and developed photographic film (non-cine): Multi-layer masks with a phase shift layer

Exposed and developed photographic film (non-cine)

✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026

What you pay

Importing into Taiwan

Customs duty Free standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

3705.00 Photographic plates and film, exposed and developed, other than cinematographic film

UK Free Third-country duty 2 tariff lines EU Free – 5.3% Third-country duty 2 tariff lines · average 2.7% Türkiye 5.3% Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line Canada Free – 6.5% General (MFN) 4 tariff lines · average 1.6% Mexico Free – 10% General (MFN) 5 tariff lines · average 4% Brazil 7.2% – 12.6% General (MFN) 2 tariff lines · average 9.9% Argentina Free – 12.6% General (MFN) 2 tariff lines · average 6.3% Peru Free – 6% General (MFN) 2 tariff lines · average 3% New Zealand Free General (MFN) 5 tariff lines Japan Free General (MFN) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia Free – 2% General (MFN) 3 tariff lines · average 1.3% Nigeria 20% General (MFN) 1 tariff line

Taiwan lines: 3705.00

Binding rulings for similar goods

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 12 February 2025 – 11 February 2028 · 3705 00 90 00

    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 9 October 2024 – 8 October 2027 · 3705 00 90 00

    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…

Legal notes

Chapter notes: Chapter 37 →

Code history

Since 2017; before, these goods were classified under 3705.10, 3705.90.

CCC code 3705.00.00.40 is a line of the Customs Import Tariff of Taiwan under HS subheading 3705.00 (photographic plates and film, exposed and developed).

The column 1 rate is free, and quantities are declared in KGM.

For the same subheading, the UK duty is free, the EU duty is 0%–5.3%, the Türkiye duty is 5.3%, the US duty is free, the Canada duty is 0%–6.5%, the Mexico duty is 0%–10%, the Brazil duty is 7.2%–12.6%, the Argentina duty is 0%–12.6%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–2% and the Nigeria duty is 20%.

Taiwan imported goods of subheading 3705.00 worth US$282m in 2024; the largest supplier was the United States.

Questions and answers

What is the Taiwan import duty for CCC code 3705.00.00.40?

The column 1 rate in the Customs Import Tariff of Taiwan is free; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Taiwan import these goods from?

For subheading 3705.00 as a whole, the largest supplier in 2024 was the United States (US$125m), followed by Japan.

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