# European Union tariff lines under HS 3706.90

> The European Union tariff splits HS 3706.90 (cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack) into 3 national lines: 3706 90 52 00 (consisting only of soundtrack; negatives; intermediate positives; newsreels), 3706 90 91 00 (less than 10 mm) and 3706 90 99 00 (10 mm or more). The general (MFN) duty differs by line: 0% on 3706 90 52 00, 0% on 3706 90 91 00 and 5.400 % MAX 3.500 EUR HMT on 3706 90 99 00.

Source: https://border.bot/countries/european-union/hs-codes/370690
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) / [3706.90](https://border.bot/countries/european-union/hs-codes/370690)

## Key facts

- HS subheading: [3706.90](https://border.bot/hs-codes/370690)
- National lines: 3
- 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

## European Union lines under 3706.90

The European Union tariff splits HS 3706.90 (cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack) into 3 national lines: 3706 90 52 00 (consisting only of soundtrack; negatives; intermediate positives; newsreels), 3706 90 91 00 (less than 10 mm) and 3706 90 99 00 (10 mm or more).

The general (MFN) duty differs by line: 0% on 3706 90 52 00, 0% on 3706 90 91 00 and 5.400 % MAX 3.500 EUR HMT on 3706 90 99 00.

- [3706 90 52 00](https://border.bot/countries/european-union/hs-codes/3706905200) Other, Consisting only of soundtrack; negatives; intermediate positives; newsreels. Duty (MFN): 0%
- [3706 90 91 00](https://border.bot/countries/european-union/hs-codes/3706909100) Other, Other, of a width of, Less than 10 mm. Duty (MFN): 0%
- [3706 90 99 00](https://border.bot/countries/european-union/hs-codes/3706909900) Other, Other, of a width of, 10 mm or more. Duty (MFN): 5.400 % MAX 3.500 EUR HMT

## 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 3706.90 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/370690): 2 lines, used by 1 other country
- [The Harmonized System text for 3706.90](https://border.bot/hs-codes/370690)

- Previous subheading: [3706.10](https://border.bot/countries/european-union/hs-codes/370610) Of a width of 35 mm or more
- Next subheading: [3707.10](https://border.bot/countries/european-union/hs-codes/370710) Sensitising emulsions

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 3706.90?

The European Union tariff splits HS 3706.90 (cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack) into 3 national lines: 3706 90 52 00 (consisting only of soundtrack; negatives; intermediate positives; newsreels), 3706 90 91 00 (less than 10 mm) and 3706 90 99 00 (10 mm or more).

### What is the duty on HS 3706.90 in the European Union?

The general (MFN) duty differs by line: 0% on 3706 90 52 00, 0% on 3706 90 91 00 and 5.400 % MAX 3.500 EUR HMT on 3706 90 99 00.

## 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/370690.json