Product classification
HS code for Developed film: 3705.00
Photographic plates and film, exposed and developed, other than cinematographic film.
Classification of developed film under HS 3705.00
HS code 3705.00 is designated for photographic plates and film that have been both exposed and developed. This classification is part of Chapter 37, which encompasses photographic or cinematographic goods. The scope of 3705.00 includes various types of photographic media, such as glass plates or plastic films, provided they are not cinematographic film. The development process involves a chemical treatment that renders the latent image visible and permanent. This code is essential for the international trade of professional photography, medical X-ray films that have been processed, and microfilms. The classification depends on two specific criteria: the media must have been exposed to light or other radiation and must have undergone the chemical development process. This distinguishes it from raw materials or unexposed film. The heading covers both negatives and positives (transparencies) and is used for items that are ready for viewing or for use in further printing processes, such as offset printing plates that have been photographically prepared.
- Covers
- Developed photographic negatives
- Photographic transparencies (slides)
- Developed microfilms
- Exposed and developed photographic plates for offset printing
- Developed medical X-ray films
- Aerial photography films, developed
- Also under 3705.00
- Kodak developed film (archival)
- Fuji developed X-ray film
- Ilford developed black & white negatives
- Agfa developed microfiche
- Polaroid developed instant film (archival)
Codes often confused with 3705.00
Common mistake. The most common misclassification occurs with unexposed photographic film, which belongs under heading 3701 (for plates) or 3702 (for rolls). Another frequent error is the confusion with cinematographic film, which is classified under heading 3706.00 if it is exposed and developed. Cinematographic film is specifically designed for the recording and projection of moving images and usually features sprocket holes for mechanical transport. Additionally, digital storage media containing photographic images are not classified here; they fall under Chapter 85 as magnetic or optical media. It is also important to distinguish these from printed pictures produced by mechanical printing processes, which are classified in Chapter 49.
Top exporters and importers of HS 370500 (the code used for developed film), 2025
In 2025, the largest exporter of HS 370500 (the code used for developed film) in UN Comtrade data was the United States, with 46% of world exports; the largest importer in UN Comtrade data was Ireland, with 30% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 370500, not only developed film.
Top exporters 2025 · share of world exports
- 1 United States $1.1B 46% of world exports
- 2 Japan $372M 16% of world exports
- 3 South Korea $247M 11% of world exports
World total: $2.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Ireland $565M 30% of world imports
- 2 United States $221M 12% of world imports
- 3 South Korea $213M 11% of world imports
World total: $1.9B 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 codes for developed film
Brazil splits HS 3705.00 into 2 NCM codes. Pick the one that matches your product:
- 3705.00.10Positive glass photomasks for silicon chips
- 3705.00.90Other developed photographic plates and film
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about developed film
What is the HS code for Developed film?
The HS code for Developed film is 370500 (Photographic plates and film; exposed and developed, other than cinematographic film). The HS code for photographic plates and film, exposed and developed (other than cinematographic film), is 3705.00. This code covers both negative and positive processed film.
How do I classify Developed film for customs?
Developed film is classified under HS code 370500 — Photographic plates and film; exposed and developed, other than cinematographic film. This is a 6-digit subheading level code.
Does HS code 3705.00 include digital photographs?
No, HS code 3705.00 only applies to physical photographic plates and film. Digital photographs stored on flash drives, hard drives, or sent electronically are classified under different codes, typically in Chapter 85 for physical media.
Which countries are the top exporters of developed film (HS 370500)?
In 2025, the top exporters of HS 370500 (the code used for developed film) in UN Comtrade data were the United States ($1.1B, 46% of world exports), Japan ($372M) and South Korea ($247M). World exports came to about $2.3B, 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 developed film (HS 370500)?
In 2025, the top importers of HS 370500 (the code used for developed film) in UN Comtrade data were Ireland ($565M, 30% of world imports), the United States ($221M) and South Korea ($213M). World imports came to about $1.9B, 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.
Is the HS code for Developed film the same in all countries?
The base HS code 370500 for Developed film is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for developed film in Brazil?
Brazil splits HS 370500 into 2 NCM codes, so the right one for developed film depends on the product's details: 3705.00.10 (Positive glass photomasks for silicon chips), 3705.00.90 (Other developed photographic plates and film).