Product classification
HS code for Sheet film: 3701.91
Photographic plates and film, for colour photography (polychrome), in the flat, sensitised, unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles.
Classification of sheet film under HS 3701.91
Sheet film for color photography is classified under HS code 3701.91. This code falls within Chapter 37, which covers photographic or cinematographic goods. Heading 3701 is specifically for photographic plates and film "in the flat," meaning they are supplied as individual sheets rather than in rolls. To fall under 3701.91, the film must be sensitized and unexposed, designed for polychrome (color) photography, and have no side exceeding 255 mm. The material must be something other than paper, paperboard, or textiles (which fall under 3703). This type of film is typically used in large-format or medium-format cameras by professional photographers or in specialized industrial imaging. The classification is determined by the physical format (flat vs. roll), the chemical properties (sensitized for color), and the dimensions. Accurate classification is necessary because photographic chemicals and films are often subject to specific environmental and storage regulations during transit, and duty rates can vary based on the film's technical specifications.
- Covers
- Large format color sheet film (e.g., 4x5 or 8x10 inch)
- Color photographic plates (non-roll)
- Sensitized unexposed color film sheets
- Polychrome flat film for professional photography
- Color transparency sheet film
- Color negative sheet film
- Also under 3701.91
- Kodak Portra 400
- Fujifilm Velvia 50
- Lomography Color Negative 800
- Cinestill 800T
- Ektachrome E100
Codes often confused with 3701.91
Common mistake. Sheet film is often misclassified under HS code 3702, which is reserved for photographic film in rolls. Even if the material is identical, the format (flat vs. roll) dictates the heading. Another error is using 3701.10, which is specifically for X-ray plates and film. If the sheet film is for black and white photography, it should be classified under 3701.30 (if large) or 3701.99, rather than 3701.91. Finally, if the film is already exposed, it moves to headings 3704 or 3705.
Top exporters and importers of HS 370191 (the code used for sheet film), 2025
In 2025, the largest exporter of HS 370191 (the code used for sheet film) in UN Comtrade data was Singapore, with 35% of world exports; the largest importer in UN Comtrade data was Singapore, with 23% 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 370191, not only sheet film.
Top exporters 2025 · share of world exports
- 1 Singapore $2.4M 35% of world exports
- 2 United States $1.3M 18% of world exports
- 3 China $871K 13% of world exports
World total: $6.8M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Singapore $2.2M 23% of world imports
- 2 Colombia $1.3M 13% of world imports
- 3 Malaysia $961K 9.9% of world imports
World total: $9.7M 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 sheet film
Brazil classifies sheet film under NCM 3701.91.00: HS 3701.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about sheet film
What is the HS code for Sheet film?
The HS code for Sheet film is 370191 (Photographic plates and film; for colour photography (polychrome), in the flat, sensitised, unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles). The HS code for color photographic sheet film (in the flat, unexposed) is 3701.91.
How do I classify Sheet film for customs?
Sheet film is classified under HS code 370191 — Photographic plates and film; for colour photography (polychrome), in the flat, sensitised, unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles. This is a 6-digit subheading level code.
What is the difference between HS 3701 and 3702?
HS 3701 is for film in the flat (sheets), while HS 3702 is for film in rolls. This is the primary distinction for photographic film classification.
Which countries are the top exporters of sheet film (HS 370191)?
In 2025, the top exporters of HS 370191 (the code used for sheet film) in UN Comtrade data were Singapore ($2.4M, 35% of world exports), the United States ($1.3M) and China ($871K). World exports came to about $6.8M, 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 sheet film (HS 370191)?
In 2025, the top importers of HS 370191 (the code used for sheet film) in UN Comtrade data were Singapore ($2.2M, 23% of world imports), Colombia ($1.3M) and Malaysia ($961K). World imports came to about $9.7M, 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 Sheet film the same in all countries?
The base HS code 370191 for Sheet 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 sheet film in Brazil?
In Brazil, sheet film (HS 370191) is classified under NCM 3701.91.00.