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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

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