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3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

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

Duty rate for goods from outside the EU

No duty rate is set for this code.

Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.

Import VAT, standard rate

  • Netherlands: 21%
  • Germany: 19%
  • France: 20%
  • Belgium: 21%

Standard rate. A reduced rate can apply to some goods.

Codes below this level

  • 3702 10 00 For X-ray
  • 3702 31 For colour photography (polychrome):
  • 3702 32 Other, with silver halide emulsion:
  • 3702 39 00 Other
  • 3702 41 00 Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)
  • 3702 42 00 Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography
  • 3702 43 00 Of a width exceeding 610 mm and of a length not exceeding 200 m
  • 3702 44 00 Of a width exceeding 105 mm but not exceeding 610 mm
  • 3702 52 00 Of a width not exceeding 16 mm
  • 3702 53 00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
  • 3702 54 00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides
  • 3702 55 00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
  • 3702 56 00 Of a width exceeding 35 mm
  • 3702 96 Of a width not exceeding 35 mm and of a length not exceeding 30 m:
  • 3702 97 Of a width not exceeding 35 mm and of a length exceeding 30 m:
  • 3702 98 00 Of a width exceeding 35 mm

Notes of the nomenclature

Section VI: Notes

1. (A)Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.

(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.

2. Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.

3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.

Chapter 37: 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.

Chapter 37: 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 37069052) 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.

Indicative only. The binding ruling comes from customs.

Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).

European Commission data, reused under Commission Decision 2011/833/EU.

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