EU tariff chapter 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS. 7 headings and 41 eight-digit codes, with conventional duty rates from free to 6.5 per cent.

Notes

1. This chapter does not cover waste or scrap.

2. In this chapter, the word ‘photographic’ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.

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 3706 90 52) 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.

Headings and duty rates

Heading 3701

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:

CN codeDescriptionConventional dutySupplementary unit
3701 10 00For X-ray6.5 %m²
3701 20 00Instant print film6.5 %p/st
3701 30 00Other plates and film, with any side exceeding 255 mmFreem²
Other:
3701 91 00For colour photography (polychrome)6.5 %
3701 99 00OtherFree

Heading 3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed:

CN codeDescriptionConventional dutySupplementary unit
3702 10 00For X-ray6.5 %m²
Other film, without perforations, of a width not exceeding 105 mm:
3702 31For colour photography (polychrome):
3702 31 91Colour negative film: - of a width of 75 mm or more but not exceeding 105 mm and - of a length of 100 m or more for the manufacture of instant-picture film-packs(31)Freem
3702 31 97Other6.5 %m
3702 32Other, with silver halide emulsion:
Of a width not exceeding 35 mm:
3702 32 10Microfilm; film for the graphic arts6.5 %
3702 32 20Other5.3 %
3702 32 85Of a width exceeding 35 mm6.5 %
3702 39 00Other6.5 %
Other film, without perforations, of a width exceeding 105 mm:
3702 41 00Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)6.5 %m²
3702 42 00Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography6.5 %m²
3702 43 00Of a width exceeding 610 mm and of a length not exceeding 200 m6.5 %m²
3702 44 00Of a width exceeding 105 mm but not exceeding 610 mm6.5 %m²
Other film, for colour photography (polychrome):
3702 52 00Of a width not exceeding 16 mm5.3 %
3702 53 00Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides5.3 %p/st
3702 54 00Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides5 %p/st
3702 55 00Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m5.3 %m
3702 56 00Of a width exceeding 35 mm6.5 %
Other:
3702 96Of a width not exceeding 35 mm and of a length not exceeding 30 m:
3702 96 10Microfilm; film for the graphic arts6.5 %
3702 96 90Other5.3 %p/st
3702 97Of a width not exceeding 35 mm and of a length exceeding 30 m:
3702 97 10Microfilm; film for the graphic arts6.5 %
3702 97 90Other5.3 %m
3702 98 00Of a width exceeding 35 mm6.5 %
  • (31) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).

Heading 3703

Photographic paper, paperboard and textiles, sensitised, unexposed:

CN codeDescriptionConventional dutySupplementary unit
3703 10 00In rolls of a width exceeding 610 mm6.5 %
3703 20 00Other, for colour photography (polychrome)6.5 %
3703 90 00Other6.5 %

Heading 3704 00

Photographic plates, film, paper, paperboard and textiles, exposed but not developed:

CN codeDescriptionConventional dutySupplementary unit
3704 00 10Plates and filmFree
3704 00 90Other6.5 %

Heading 3705 00

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

CN codeDescriptionConventional dutySupplementary unit
3705 00 10For offset reproduction5.3 %
3705 00 90OtherFree

Heading 3706

Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack:

CN codeDescriptionConventional dutySupplementary unit
3706 10Of a width of 35 mm or more:
3706 10 20Consisting only of soundtrack; negatives; intermediate positivesFreem
3706 10 99Other positives(107)6.5 %m
3706 90Other:
3706 90 52Consisting only of soundtrack; negatives; intermediate positives; newsreelsFreem
Other, of a width of:
3706 90 91Less than 10 mmFreem
3706 90 9910 mm or more(108)5.4 %m
  • (107) Autonomous duty: 5 €/100 m.
  • (108) Autonomous duty: 3,5 €/100 m.

Heading 3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use:

CN codeDescriptionConventional dutySupplementary unit
3707 10 00Sensitising emulsions6 %
3707 90Other:
3707 90 20Developers and fixersFree
3707 90 90OtherFree

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