Product classification
HS code for Photographic film: 3705.00
Photographic plates and film, exposed and developed, other than cinematographic film.
Classification of photographic film under HS 3705.00
HS code 3705.00 is designated for photographic plates and film that have undergone both exposure to light and subsequent chemical development. This classification is critical because it marks the transition of the photographic medium from a light-sensitive raw material to a permanent visual record. Chapter 37 covers photographic goods, and heading 3705 specifically addresses other than cinematographic developed film. The logic behind this classification is that the chemical processing has fixed the image, making it a distinct commodity from unexposed film found in headings 3701 and 3702. This code applies to a wide range of professional, medical, and industrial media, including X-ray plates that have been processed. The material base can be plastic film, glass, or other materials, but the defining characteristic is the presence of a developed, fixed image that is not intended for motion picture projection.
- Covers
- Developed photographic negatives (35mm, medium format, etc.)
- Developed photographic transparencies or slides
- Processed microfilm and microfiche
- Developed X-ray plates and film
- Photographic plates for offset printing (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 frequent misclassification is with HS code 3702, which is for unexposed photographic film. Importers often fail to distinguish between raw film and processed film. Another major area of confusion is 3706.10 and 3706.90, which are reserved for cinematographic film (motion pictures). If the film contains a series of images intended for projection as a moving sequence, it must go to 3706, even if it is developed. Furthermore, developed photographic prints on paper are often misclassified here, but they should be under 4911 if they are considered printed matter or 3703 if they are still considered photographic products, though 3705 is specifically for plates and film rather than paper prints.
Top exporters and importers of HS 370500 (the code used for photographic film), 2025
In 2025, the largest exporter of HS 370500 (the code used for photographic 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 photographic 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 photographic 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 photographic film
What is the HS code for Photographic film?
The HS code for Photographic film is 370500 (Photographic plates and film; exposed and developed, other than cinematographic film). For film that has been exposed and developed (negatives or slides), the HS code is 3705.00.
How do I classify Photographic film for customs?
Photographic 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 this include medical X-rays?
Yes, developed X-ray plates and film are classified under 3705.00, provided they are not for cinematographic use.
Which countries are the top exporters of photographic film (HS 370500)?
In 2025, the top exporters of HS 370500 (the code used for photographic 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 photographic film (HS 370500)?
In 2025, the top importers of HS 370500 (the code used for photographic 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 Photographic film the same in all countries?
The base HS code 370500 for Photographic 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 photographic film in Brazil?
Brazil splits HS 370500 into 2 NCM codes, so the right one for photographic 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).