HS 370500 For offset reproduction
Quick Answer: Photographic plates and film for offset reproduction imported under HS 370500 enter the UK at 0.00%, the EU at 5.30% (for certain types), and the US at Free under the MFN rate. This code specifically covers photographic plates and film intended for use in the offset printing process, distinct from general photographic materials. Importers should verify the specific sub-heading within HS 370500 for precise duty application, as rates can vary by the type of plate or film. CustomTariffs aggregates this data, highlighting the need for careful classification to ensure compliance and benefit from preferential rates where applicable.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3705001000 | 0.00 % | — | — |
| 3705009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3705001000 | 5.30 % | — | — |
| 3705009000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3705000000 | Free | — | ["m²"] |
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 370500 cover?
This subheading covers photographic plates and film for offset reproduction, including those that are exposed but not developed, or developed but not fixed. According to the World Customs Organization's Harmonized System Nomenclature, these are specifically prepared materials used in the printing industry for creating printing plates via photographic processes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the technical application in offset lithography.
What falls outside HS 370500?
The following products are excluded from HS 370500: photographic plates and film not specifically prepared for offset reproduction, such as general-purpose photographic film for cameras (classified under HS 3702), X-ray plates (classified under HS 3701), and unexposed photographic paper (classified under HS 3703). Also excluded are finished printing plates ready for use in presses, which may fall under Chapter 84 or other relevant headings depending on their specific form and function.
What are common classification mistakes for HS 370500?
A common error is misclassifying general photographic film or plates intended for other imaging processes under this subheading. For instance, film used for traditional photography or medical imaging should not be classified here. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these mistakes.
How should importers classify products under HS 370500?
The correct procedure for classifying products under HS 370500 involves a thorough examination of the product's intended use and technical specifications. Importers and customs brokers must verify that the photographic plates or film are explicitly prepared for offset reproduction processes. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO is essential for accurate classification.
How is the duty calculated for products under HS 370500?
A batch of 100 sheets of offset reproduction film, each measuring 20x24 inches and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 370500?
Several free trade agreements may reduce the applicable duty rate for HS 370500, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may also offer duty-free entry. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 370500, 'Photographic plates and film for offset reproduction', in major markets?
Import duty rates for HS code 370500 can vary significantly by country. For example, in the United States, the general rate is 0.00% under the Harmonized Tariff Schedule (HTS). In the European Union, under the TARIC system, the rate is also often 0.00% for most favored nation (MFN) imports, though specific trade agreements might apply. The United Kingdom's Trade Tariff also typically lists a 0.00% duty for this code. However, it is crucial to verify the specific rate applicable at the time of import for the destination country, as rates can change and preferential agreements may offer different terms.
How is HS code 370500 classified? What are the key criteria for goods to fall under this category?
HS code 370500 specifically covers 'Photographic plates and film for offset reproduction'. The key classification criteria are that the product must be a photographic plate or film, and its intended use must be for the process of offset lithography, which is a printing technique. This means the material is prepared with images or text that will be transferred to an intermediate surface (like a rubber blanket) and then to the printing substrate. Products intended for other photographic processes (like X-ray films or general photographic film) or other printing methods (like gravure or flexography) would be classified under different HS codes.
What documentation is typically required when importing goods classified under HS 370500?
Standard import documentation is generally required for goods under HS 370500. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the product, a certificate of origin may be needed to claim preferential duty rates under trade agreements. Importers should also ensure that the product meets any national safety or regulatory standards if applicable, although for photographic plates and film for offset reproduction, such requirements are less common than for other product categories.
How is the import duty calculated for HS 370500, assuming a hypothetical scenario?
Import duty calculation depends on the duty rate applied by the importing country. Most major markets, such as the US, EU, and UK, currently have a 0.00% duty rate for HS 370500. However, let's consider a hypothetical scenario where a country applies a 5.30% ad valorem duty. If an importer brings in 100 square meters of photographic film for offset reproduction valued at $500 USD, the duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $500 USD × 5.30% = $26.50 USD. If the duty were based on a specific rate (e.g., per square meter), the calculation would follow that structure instead. Always confirm the applicable duty rate basis (ad valorem, specific, or compound) with the destination country's customs authority.
Are there common trade agreements that might affect the duty rates for HS code 370500?
Yes, trade agreements can significantly impact duty rates for HS code 370500. For instance, goods originating from countries that are part of free trade agreements (FTAs) with major importing blocs like the European Union (e.g., CETA with Canada) or the United States (e.g., USMCA with Mexico and Canada) may qualify for reduced or zero duty rates, provided they meet the rules of origin stipulated in those agreements. The World Trade Organization (WTO) also provides a framework for most favored nation (MFN) treatment, which generally ensures that imports from member countries receive the same tariff treatment as imports from any other MFN trading partner. Importers should consult the specific trade agreements between the exporting and importing countries and ensure they have the necessary proof of origin to claim preferential treatment.