Product classification
HS code for Undeveloped film: 3704.00
Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
Classification of undeveloped film under HS 3704.00
Undeveloped film is classified under HS code 3704.00, which covers photographic plates, film, paper, paperboard, and textiles that have been exposed to light but not yet chemically developed. This classification represents a critical intermediate stage in the photographic process. In the Harmonized System, Chapter 37 distinguishes between unexposed materials (3701 and 3702) and those that have been used in a camera or other light-exposing device. The exposure creates a 'latent image' within the silver halide emulsion. Because the image is not yet visible or permanent, the material remains sensitive to light and requires specialized handling. Once the film undergoes chemical processing to produce a negative or positive image, it is no longer classified under 3704.00 and must be moved to heading 3705. This code applies to both professional cinematography film and consumer-grade still photography film, as long as it remains in the 'exposed but undeveloped' state.
- Covers
- Exposed motion picture film reels (undeveloped)
- Exposed 35mm or medium format camera film
- Exposed photographic plates for X-rays (undeveloped)
- Exposed light-sensitive paper for darkroom use
- 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 common misclassification is HS code 3702, which is for unexposed photographic film in rolls. Importers often fail to declare that the film has been used, which is a vital distinction for customs valuation and regulatory purposes. Another error is using 3705.00, which is for developed photographic plates and film. If the film has already been processed in a lab, 3704.00 is strictly prohibited.
Top exporters and importers of HS 370400 (the code used for undeveloped film), 2025
In 2025, the largest exporter of HS 370400 (the code used for undeveloped 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 undeveloped 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 undeveloped film
Brazil classifies undeveloped 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 undeveloped film
What is the HS code for Undeveloped film?
The HS code for Undeveloped 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 Undeveloped film for customs?
Undeveloped 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 media is classified under Chapter 85 (usually 8523) as electronic storage media, as it does not use chemical emulsions.
Which countries are the top exporters of undeveloped film (HS 370400)?
In 2025, the top exporters of HS 370400 (the code used for undeveloped 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 undeveloped film (HS 370400)?
In 2025, the top importers of HS 370400 (the code used for undeveloped 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 Undeveloped film the same in all countries?
The base HS code 370400 for Undeveloped 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 undeveloped film in Brazil?
In Brazil, undeveloped film (HS 370400) is classified under NCM 3704.00.00.