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GOODS ACROSS BORDERS

HS HEADING 3706

Cinematographic film; exposed and developed, whether or not incorporating sound track or consisting only of sound track

In plain English

This category includes motion picture film that has already been exposed and developed, regardless of whether it contains a sound track or is made up entirely of sound. The items are split into two groups based on their width. One group covers film that is 35 centimeters wide or wider. The other group includes film that is narrower than 35 millimeters.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

3706.10

Cinematographic film; exposed and developed, whether or not incorporating sound track or consisting only of sound track, of a width of 35cm or more

3706.90

Cinematographic film; exposed and developed, whether or not incorporating a sound track or consisting only of sound track, of a width less than 35mm

Chapter 37 classification notes

Chapter 37 trade volume has collapsed with digital photography; legacy trade in specialty cinema film (Kodak Vision3, IMAX) continues. Personal-quantity carriage of unexposed film clears as routine; checked-baggage X-ray screening risk.

Frequent misclassification in this chapter

Digital memory cards (Chapter 85) vs. photographic film (Chapter 37) — sometimes mis-declared.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 37

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog