HS 370400 Plates and film
Quick Answer: Photographic plates and film, exposed or unexposed, other than cinematographic film, imported under HS 370400 enters the UK duty-free, the EU at rates up to 6.50% ad valorem, and the US at rates of Free or $3.88 per square meter. This classification covers a range of photographic materials, including X-ray plates and instant-print film. Importers should be aware of potential ad valorem and specific duty calculations, particularly in the US and EU markets. CustomTariffs aggregates this data, highlighting the varying tariff treatments across major trading blocs. Exporters and customs brokers must verify the specific subheadings and applicable rates for each destination country to ensure accurate declaration and duty payment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3704009000 | 0.00 % | — | — |
| 3704001000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3704001000 | 0.00 % | — | — |
| 3704009000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3704000000 | Free | — | ["m<sup>2</sup>"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 370400 cover?
This subheading covers photographic plates and film, exposed and developed, other than cinematographic film. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes photographic plates, X-ray plates, and other types of exposed and developed film that are not for motion pictures. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail, specifying that these are processed photographic materials ready for viewing or reproduction, excluding undeveloped film.
What falls outside HS 370400?
The following products are excluded from HS 370400: undeveloped photographic plates and film, cinematographic film (whether exposed or not), and photographic paper that has been exposed but not developed. For instance, a roll of unexposed film for a camera, or a developed movie reel, would be classified under different headings. Similarly, photographic paper that has been printed on but not chemically processed to reveal the image is not covered by this subheading.
What are common classification mistakes for HS 370400?
A common error is misclassifying undeveloped photographic materials as exposed and developed plates or film. This often occurs when the distinction between processed and unprocessed photographic media is not clearly understood. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For example, unexposed X-ray film, even if intended for medical use, would not fall under 370400.
How should importers classify products under HS 370400?
The correct procedure for classifying products under HS 370400 involves verifying that the photographic plates or film are indeed exposed and developed. Importers and customs brokers must consult the specific product's characteristics against the WCO HS Explanatory Notes and national tariff schedules, such as the UK Trade Tariff. Confirmation of the processing stage (developed vs. undeveloped) is paramount, and any accompanying documentation should clearly state this status.
How is the duty calculated for products under HS 370400?
A pack of 10 developed X-ray films, weighing 0.5 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared customs value ($150 USD × 10% = $15.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for heading 3704.
Which trade agreements reduce duties for HS 370400?
Several free trade agreements may reduce the applicable duty rate for HS 370400, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. Documentation typically required includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP.
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FAQ
What are the typical import duty rates for HS code 370400 (Photographic plates and film, exposed and developed, other than cinematographic film)?
Import duty rates for HS code 370400 vary by country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. The EU's TARIC system may have different rates depending on specific product characteristics and origin. The UK Trade Tariff also provides specific rates. It is crucial to consult the relevant national tariff schedule for the most accurate and up-to-date duty information for your specific import destination. For example, some countries may have a Free Trade Agreement (FTA) that grants preferential duty rates, potentially reducing or eliminating duties.
What specific criteria determine if a product falls under HS code 370400?
HS code 370400 covers photographic plates and film that have been both exposed (meaning an image has been captured on them) and developed (meaning the latent image has been chemically processed). This code specifically excludes cinematographic film. Therefore, the key classification criteria are: 1. It must be a photographic plate or film. 2. It must have been exposed to light or other imaging radiation. 3. It must have undergone a development process to make the image visible. 4. It must not be cinematographic film.
What documentation is typically required when importing goods classified under HS code 370400?
Standard import documentation for HS code 370400 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the nature of the photographic plates or film, additional documentation might be required. This could include a certificate of origin if preferential duty rates are claimed under a trade agreement, or specific declarations regarding the content of the images if they are subject to import restrictions or regulations (e.g., certain types of medical imaging). Always verify the specific requirements with the customs authority of the importing country.
How is the import duty calculated for HS code 370400 if a specific duty rate applies, such as a rate per square meter?
If a specific duty rate is applied, such as a rate per square meter, the calculation involves multiplying the quantity of the imported goods in the specified unit by the duty rate. For example, if a country imposes a duty of $3.88 per square meter on certain photographic plates under HS 370400, and an importer brings in 10 square meters of these plates, the total duty would be calculated as: 10 m² × $3.88/m² = $38.80. It is essential to ensure accurate measurement and declaration of the quantity to avoid discrepancies and potential penalties.
Which common trade agreements might offer preferential duty rates for HS code 370400, and how can importers benefit?
Many trade agreements can offer preferential duty rates for HS code 370400. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico under the USMCA, and previously with South Korea. The European Union has numerous Association Agreements and FTAs with countries worldwide. The UK has its own set of FTAs post-Brexit. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin or equivalent declaration from the exporter. This allows for reduced or zero duty rates, significantly lowering the landed cost of imports. Always check the specific provisions of the applicable trade agreement.