European Union tariff, chapter 37: Photographic or cinematographic goods
Last updated
Key facts
- National lines
- 41
- Subheadings
- 30
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 37: Photographic or cinematographic goods
Summary
The European Union tariff has 41 national lines in HS chapter 37 (photographic or cinematographic goods), under 30 subheadings in 7 headings.
Subheadings with European Union lines
The European Union tariff has 41 national lines in HS chapter 37 (photographic or cinematographic goods), under 30 subheadings in 7 headings.
37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs
37.02 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
- 3702.10For X-ray1 line
- 3702.31Other film, without perforations, of a width not exceeding 105 mm: For colour photography (polychrome)2 lines
- 3702.32Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion3 lines
- 3702.39Other film, without perforations, of a width not exceeding 105 mm: Other1 line
- 3702.41Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 610mm and of a length exceeding 200m, for colour photography (polychrome)1 line
- 3702.42Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 610mm and of a length exceeding 200m, other than for colour photography1 line
- 3702.43Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 610 mm and of a length not exceeding 200 m1 line
- 3702.44Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 105mm but not exceeding 610mm1 line
- 3702.52Other film, for colour photography (polychrome): Of a width not exceeding 16mm1 line
- 3702.53Other film, for colour photography (polychrome): Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, for slides1 line
- 3702.54Other film, for colour photography (polychrome): Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, other than for slides1 line
- 3702.55Other film, for colour photography (polychrome): Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m1 line
- 3702.56Other film, for colour photography (polychrome): Of a width exceeding 35mm1 line
- 3702.96Other: Of a width not exceeding 35 mm and of a length not exceeding 30 m2 lines
- 3702.97Other: Of a width not exceeding 35mm and of a length exceeding 30m2 lines
- 3702.98Other: Of a width exceeding 35mm1 line
37.03 Photographic paper, paperboard and textiles, sensitised, unexposed
37.04 Photographic plates, film, paper, paperboard and textiles, exposed but not developed
- 3704.00Photographic plates, film, paper, paperboard and textiles, exposed but not developed2 lines
37.05 Photographic plates and film, exposed and developed, other than cinematographic film
- 3705.00Photographic plates and film, exposed and developed, other than cinematographic film2 lines
37.06 Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 37 are live on border.bot for the United States (61 lines, also used by 1 other country).
- United States61 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 37?
The European Union tariff has 41 national lines in HS chapter 37 (photographic or cinematographic goods), under 30 subheadings in 7 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.