HS code · 6-digit subheading
HS Code 3704.00 – Photographic plates, film, paper, paperboard and textiles; exposed but not developed
HS code 3704.00 is the 6-digit subheading for photographic plates, film, paper, paperboard and textiles, exposed but not developed. It is used for exposed black and white film rolls, exposed color negative film sheets, exposed X-ray film for medical use, exposed cinematographic film and exposed photographic paper.
What HS 3704.00 covers
This HS code encompasses photographic plates, film, paper, paperboard, and textiles that have been exposed to light or radiation but have not yet undergone the chemical development process. This niche category is crucial for professional photographers, cinematographers, medical imaging facilities, and specialized industrial applications. Importers and exporters typically include film manufacturers, photographic laboratories, medical supply companies, and archival institutions. Key considerations in international trade for these goods involve careful handling to prevent further exposure or damage, temperature and humidity control during transit, and often expedited shipping due to the time-sensitive nature of undeveloped materials. The value often lies in the captured image or data, not just the raw material.
- Covers
- Exposed black and white film rolls
- Exposed color negative film sheets
- Exposed X-ray film for medical use
- Exposed cinematographic film
- Exposed photographic paper
- Exposed textile photo emulsion
- Exposed holographic film.
- Examples
- Kodak Portra 400 (exposed roll)
- Fujifilm Velvia 50 (exposed slide film)
- Ilford HP5 Plus (exposed B&W film)
- Agfa HealthCare (exposed X-ray film)
- Arri Alexa (exposed digital film data on media).
Codes often confused with 3704.00
Common mistake. This code is often confused with 3701 (unexposed photographic film) or 3705 (developed photographic film) because the key differentiator is the 'exposed but not developed' status.
Top exporters and importers of HS code 370400, 2025
In 2025, the largest exporter of HS code 370400 in UN Comtrade data was Ireland, with 25% of world exports; the largest importer in UN Comtrade data was the United States, with 25% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Ireland $5.2M 25% of world exports
- 2 France $3.5M 17% of world exports
- 3 Spain $2.8M 13% of world exports
World total: $21M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $7.0M 25% of world imports
- 2 France $2.2M 8.1% of world imports
- 3 Ireland $2.0M 7.2% of world imports
World total: $28M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 3704.00
Brazil does not split HS 3704.00: its NCM code is 3704.00.00.
All Brazil NCM codes in heading 37.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 3704.00
What is HS code 370400?
HS code 370400 is a 6-digit subheading in the Harmonized System that covers: Photographic plates, film, paper, paperboard and textiles; exposed but not developed. This HS code encompasses photographic plates, film, paper, paperboard, and textiles that have been exposed to light or radiation but have not yet undergone the chemical development process. This niche category is crucial for professional photographers, cinematographers, medical imaging facilities, and specialized industrial applications. Importers and exporters typically include film manufacturers, photographic laboratories, medical supply companies, and archival institutions. Key considerations in international trade for these goods involve careful handling to prevent further exposure or damage, temperature and humidity control during transit, and often expedited shipping due to the time-sensitive nature of undeveloped materials. The value often lies in the captured image or data, not just the raw material.
What products fall under HS code 370400?
Exposed black and white film rolls, exposed color negative film sheets, exposed X-ray film for medical use, exposed cinematographic film, exposed photographic paper, exposed textile photo emulsion, exposed holographic film.
What are common misclassifications for HS code 370400?
This code is often confused with 3701 (unexposed photographic film) or 3705 (developed photographic film) because the key differentiator is the 'exposed but not developed' status.
Which countries are the top exporters of goods under HS code 370400?
In 2025, the top exporters of HS code 370400 in UN Comtrade data were Ireland ($5.2M, 25% of world exports), France ($3.5M) and Spain ($2.8M). World exports came to about $21M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 370400?
In 2025, the top importers of HS code 370400 in UN Comtrade data were the United States ($7.0M, 25% of world imports), France ($2.2M) and Ireland ($2.0M). World imports came to about $28M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 370400 structured?
HS code 370400 is a 6-digit subheading under the Harmonized System. The first 2 digits (37) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (00) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 370400?
In Brazil, HS code 370400 is NCM 3704.00.00. The last two digits are 00 because Brazil does not split this HS code further.