Product classification
HS code for Exposed photographic paper: 3704.00
Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
Classification of exposed photographic paper under HS 3704.00
Exposed photographic paper is classified under HS code 3704.00 because it represents a specific intermediate stage in the photographic manufacturing and processing cycle. According to the General Rules of Interpretation (GRI) and the Chapter 37 notes of the Harmonized System, this heading specifically covers photographic plates, film, paper, paperboard, and textiles that have been subjected to light or other forms of radiation but have not yet undergone the chemical development process required to make the latent image visible. The classification is strictly determined by the physical state of the sensitized emulsion. Once the paper is exposed, it undergoes a latent chemical change that distinguishes it from the unexposed sensitized paper found in heading 3703. However, because it has not yet been processed to make the image permanent and visible, it cannot be classified under heading 3705, which is reserved for developed photographic materials. This classification is essential for customs authorities to monitor the movement of potentially sensitive visual data or intellectual property that has not yet been rendered into a final, viewable format.
- Covers
- Exposed but undeveloped silver halide photographic paper
- Exposed color photographic paper awaiting chemical processing
- Exposed black and white photographic paperboard
- Sensitized textiles exposed to light for artistic or industrial purposes
- Exposed photographic plates for offset printing before development
- 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. This product is frequently confused with HS code 3703, which covers unexposed photographic paper. The distinction lies entirely in whether the material has been subjected to a light source. It is also often misclassified under HS code 3705, which applies to photographic plates and film that have been both exposed and developed. If the paper has already been developed into a final photograph, it may even be classified under 4911 as printed matter.
Top exporters and importers of HS 370400 (the code used for exposed photographic paper), 2025
In 2025, the largest exporter of HS 370400 (the code used for exposed photographic paper) 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 photographic paper.
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 photographic paper
Brazil classifies exposed photographic paper 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 photographic paper
What is the HS code for Exposed photographic paper?
The HS code for Exposed photographic paper is 370400 (Photographic plates, film, paper, paperboard and textiles; exposed but not developed). The HS code for exposed but undeveloped photographic paper is 3704.00.
How do I classify Exposed photographic paper for customs?
Exposed photographic paper 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 include digital photo prints?
No, digital prints produced via inkjet or laser printers are classified under Chapter 49 as printed matter, as they do not involve the chemical exposure of sensitized silver halide layers.
Which countries are the top exporters of exposed photographic paper (HS 370400)?
In 2025, the top exporters of HS 370400 (the code used for exposed photographic paper) 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 photographic paper (HS 370400)?
In 2025, the top importers of HS 370400 (the code used for exposed photographic paper) 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 photographic paper the same in all countries?
The base HS code 370400 for Exposed photographic paper 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 photographic paper in Brazil?
In Brazil, exposed photographic paper (HS 370400) is classified under NCM 3704.00.00.