Product classification
HS code for Exposed film: 3704.00
Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
Classification of exposed film under HS 3704.00
Exposed but undeveloped photographic film is classified under HS code 3704.00. This classification falls within Chapter 37, which is dedicated to photographic or cinematographic goods. Heading 3704 specifically covers photographic plates, film, paper, paperboard, and textiles that have been exposed to light, X-rays, or other radiations but have not yet undergone chemical development. This is a transitional classification for media that has been used in a camera or medical imaging device but remains in a latent state. The classification is determined by the physical state of the emulsion; once the silver halides or other light-sensitive chemicals have been altered by exposure, the item is no longer considered "unexposed" (3701 or 3702). However, because the image is not yet visible or fixed, it cannot be classified as "developed" (3705). This code is essential for customs to distinguish between raw materials and media that may contain sensitive or valuable data, such as medical X-rays or motion picture footage.
- Covers
- Exposed 35mm camera film (undeveloped)
- Exposed X-ray plates and film (undeveloped)
- Exposed photographic paper (undeveloped)
- Exposed cinematographic film (undeveloped)
- Exposed instant print film (before development)
- Exposed microfilms (undeveloped)
- Also under 3704.00
- 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. The most frequent misclassification occurs with HS codes 3701 or 3702, which are reserved for unexposed photographic plates and film. Importers often use these codes for exposed film by mistake. Another common error is using HS code 3705, which is for photographic plates and film that have been both exposed and developed. For motion picture film specifically, if it has been developed, it must move to HS code 3706. It is vital to verify the development status before assigning the code.
Top exporters and importers of HS 370400 (the code used for exposed film), 2025
In 2025, the largest exporter of HS 370400 (the code used for exposed film) 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.
Figures cover everything classified under HS 370400, not only exposed film.
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 exposed film
Brazil classifies exposed film under NCM 3704.00.00: HS 3704.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about exposed film
What is the HS code for Exposed film?
The HS code for Exposed film is 370400 (Photographic plates, film, paper, paperboard and textiles; exposed but not developed). The HS code for photographic film that has been exposed but not yet developed is 3704.00.
How do I classify Exposed film for customs?
Exposed film is classified under HS code 370400 — Photographic plates, film, paper, paperboard and textiles; exposed but not developed. This is a 6-digit subheading level code.
Does this code apply to digital camera memory cards?
No, digital memory cards are classified under HS code 8523.51 as solid-state non-volatile storage devices, regardless of whether they contain photos.
Which countries are the top exporters of exposed film (HS 370400)?
In 2025, the top exporters of HS 370400 (the code used for exposed film) 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 exposed film (HS 370400)?
In 2025, the top importers of HS 370400 (the code used for exposed film) 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.
Is the HS code for Exposed film the same in all countries?
The base HS code 370400 for Exposed 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 exposed film in Brazil?
In Brazil, exposed film (HS 370400) is classified under NCM 3704.00.00.