# European Union tariff, chapter 37: Photographic or cinematographic goods > The European Union tariff has 41 national lines in HS chapter 37 (photographic or cinematographic goods), under 30 subheadings in 7 headings. Source: https://border.bot/countries/european-union/hs-codes/37 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 37](https://border.bot/countries/european-union/hs-codes/37) ## 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](https://border.bot/countries/european-union) - Chapter: 37: Photographic or cinematographic goods ## 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 - [3701.10](https://border.bot/countries/european-union/hs-codes/370110) For X-ray (1 line) - [3701.20](https://border.bot/countries/european-union/hs-codes/370120) Instant print film (1 line) - [3701.30](https://border.bot/countries/european-union/hs-codes/370130) Other plates and film, with any side exceeding 255mm (1 line) - [3701.91](https://border.bot/countries/european-union/hs-codes/370191) Other: For colour photography (polychrome) (1 line) - [3701.99](https://border.bot/countries/european-union/hs-codes/370199) Other: Other (1 line) ### 37.02 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed - [3702.10](https://border.bot/countries/european-union/hs-codes/370210) For X-ray (1 line) - [3702.31](https://border.bot/countries/european-union/hs-codes/370231) Other film, without perforations, of a width not exceeding 105 mm: For colour photography (polychrome) (2 lines) - [3702.32](https://border.bot/countries/european-union/hs-codes/370232) Other film, without perforations, of a width not exceeding 105 mm: Other, with silver halide emulsion (3 lines) - [3702.39](https://border.bot/countries/european-union/hs-codes/370239) Other film, without perforations, of a width not exceeding 105 mm: Other (1 line) - [3702.41](https://border.bot/countries/european-union/hs-codes/370241) Other 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) - [3702.42](https://border.bot/countries/european-union/hs-codes/370242) Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 610mm and of a length exceeding 200m, other than for colour photography (1 line) - [3702.43](https://border.bot/countries/european-union/hs-codes/370243) Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 610 mm and of a length not exceeding 200 m (1 line) - [3702.44](https://border.bot/countries/european-union/hs-codes/370244) Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 105mm but not exceeding 610mm (1 line) - [3702.52](https://border.bot/countries/european-union/hs-codes/370252) Other film, for colour photography (polychrome): Of a width not exceeding 16mm (1 line) - [3702.53](https://border.bot/countries/european-union/hs-codes/370253) Other film, for colour photography (polychrome): Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, for slides (1 line) - [3702.54](https://border.bot/countries/european-union/hs-codes/370254) Other film, for colour photography (polychrome): Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, other than for slides (1 line) - [3702.55](https://border.bot/countries/european-union/hs-codes/370255) Other film, for colour photography (polychrome): Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m (1 line) - [3702.56](https://border.bot/countries/european-union/hs-codes/370256) Other film, for colour photography (polychrome): Of a width exceeding 35mm (1 line) - [3702.96](https://border.bot/countries/european-union/hs-codes/370296) Other: Of a width not exceeding 35 mm and of a length not exceeding 30 m (2 lines) - [3702.97](https://border.bot/countries/european-union/hs-codes/370297) Other: Of a width not exceeding 35mm and of a length exceeding 30m (2 lines) - [3702.98](https://border.bot/countries/european-union/hs-codes/370298) Other: Of a width exceeding 35mm (1 line) ### 37.03 Photographic paper, paperboard and textiles, sensitised, unexposed - [3703.10](https://border.bot/countries/european-union/hs-codes/370310) In rolls of a width exceeding 610mm (1 line) - [3703.20](https://border.bot/countries/european-union/hs-codes/370320) Other, for colour photography (polychrome) (1 line) - [3703.90](https://border.bot/countries/european-union/hs-codes/370390) Other (1 line) ### 37.04 Photographic plates, film, paper, paperboard and textiles, exposed but not developed - [3704.00](https://border.bot/countries/european-union/hs-codes/370400) Photographic plates, film, paper, paperboard and textiles, exposed but not developed (2 lines) ### 37.05 Photographic plates and film, exposed and developed, other than cinematographic film - [3705.00](https://border.bot/countries/european-union/hs-codes/370500) Photographic plates and film, exposed and developed, other than cinematographic film (2 lines) ### 37.06 Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack - [3706.10](https://border.bot/countries/european-union/hs-codes/370610) Of a width of 35mm or more (2 lines) - [3706.90](https://border.bot/countries/european-union/hs-codes/370690) Other (3 lines) ### 37.07 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use - [3707.10](https://border.bot/countries/european-union/hs-codes/370710) Sensitising emulsions (1 line) - [3707.90](https://border.bot/countries/european-union/hs-codes/370790) Other (2 lines) ## 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 States](https://border.bot/countries/united-states/hs-codes/37): 61 lines, used by 1 other country - [The Harmonized System text for chapter 37](https://border.bot/hs-codes/37) - Previous chapter: [36](https://border.bot/countries/european-union/hs-codes/36) Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations - Next chapter: [38](https://border.bot/countries/european-union/hs-codes/38) Miscellaneous chemical products ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/37.json