Customs tariff code 3704.00.10: Plates and film
Reference data as at 1 July 2026
Customs tariff code 3704.00.10 covers Plates and film. The third-country duty rate is 0 %, plus import VAT.
3704.00.10 is CN code in the EU customs tariff, in chapter 37. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 3704.00.10
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 1
Where this code sits in the tariff
From HS code to customs tariff code 3704.00.10
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 0 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| GSP - General arrangements | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Compliance regimes on this code
Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.
Indicative correlation only. The mapping from customs codes to dual-use control codes is guidance, not a classification. Whether an item is controlled depends on its technical parameters.
- 0D001"Software" specially designed or modified for the "development", "production" or "use" of goods specified in this Category.
- 0E001"Technology" according to the Nuclear Technology Note for the "development", "production" or "use" of goods specified in this Category.
- 1D001"Software" specially designed or modified for the "development", "production" or "use" of equipment specified in 1B001 to 1B003.
- 1D002"Software" for the "development" of organic "matrix", metal "matrix" or carbon "matrix" laminates or "composites".
- 1D003"Software" specially designed or modified to enable equipment to perform the functions of equipment specified in 1A004.c. or 1A004.d.
- 1D101"Software" specially designed or modified for the operation or maintenance of goods specified in 1B101, 1B102, 1B115, 1B117, 1B118 or 1B119.
- 1D103"Software" specially designed for analysis of reduced observables such as radar reflectivity, ultraviolet/infrared signatures and acoustic signatures.
- 1D201"Software" specially designed for the "use" of goods specified in 1B201.
Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.
Binding tariff information for this code
Kyseessä on kehittämätön, esivalotettu painolevy fleksopainatukseen. Painolevyssä on rakenteellisesti useita eri kerroksia. Ylimpänä on suojakerros, jossa on mm. PET-kalvo ja sen alla musta maskikerros (LAMS). Keskikerros on valmistettu valoherkästä polymeeristä, mikä muodostaa varsinaisen painopinnan. Pohjakerros (PET tai metalli) antaa levylle lisävakautta ja -lujuutta. Painolevy on väriltään vaalean sinivihreä ja siinä on musta suojakerros. Painolevyä on useissa eri paksuuksissa (mm. 1,14 – 6,35 mm) ja useassa koossa (mm. 762 x 1016 mm, 900 x 1200 mm, 1067 x 1524 mm ja 1270 x 2032 mm). Painolevyt on pakattu joko pahvi- tai puulaatikoihin. Yhdessä pahvilaatikossa on n. 20 levyä ja yhdessä puulaatikossa on n. 200 levyä. Levyt on erotettu toisistaan vaahtomuovikalvoilla.
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören lichtempfindliche Platten, Filme, Papiere, Pappen und Spinnstoffwaren der Pos. 3701, 3702 oder 3703, die belichtet aber nicht entwickelt sind. Diese Erzeugnisse können negativ oder positiv (auch umkehrbar) sein. Wenn sie belichtet und entwickelt sind, gehören sie zu den Pos. 3705 oder 3706, zu Kapitel 49 oder zu Abschnitt XI.
1. Zu Kapitel 37 gehören weder Abfälle noch Ausschusswaren (RV E3701000). 2. Im Kapitel 37 bezieht sich der Begriff „fotografisch“ auf das Verfahren, mit dem sichtbare Bilder direkt oder indirekt durch das Einwirken von Licht oder anderen Strahlenarten auf lichtempfindliche, einschließlich wärmeempfindliche, Oberflächen erzeugt werden (RV E3702000). Zusätzliche Anmerkungen 1. Bei Tonfilmen, die getrennt als Bild- und Tonband eingehen, ist jedes Band für sich getrennt nach seiner Beschaffenheit einzureihen (RV G3701000). 2. Als „Wochenschaufilme" im Sinne der Unterposition 3706 90 52 gelten Filme mit einer Länge von weniger als 330 m, die aktuelle Ereignisse, z. B. politischen, geschichtlichen, sozialen, wirtschaftlichen, sportlichen, militärischen, wissenschaftlichen, literarischen, volkskundlichen, touristischen oder gesellschaftlichen Charakters, darstellen (RV G3702000).
1. A) Erzeugnisse (ausgenommen radioaktive Erze), die der Warenbeschreibung der Position 2844 oder 2845 entsprechen, gehören zu diesen Positionen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0601A00). B) Vorbehaltlich des Buchstabens A) gehören Erzeugnisse, die der Warenbeschreibung der Position 2843, 2846 oder 2852 entsprechen, zu diesen Positionen, auch wenn andere Positionen dieses Abschnitts in Betracht kommen (RV C0601B00). 2. Vorbehaltlich der Anmerkung 1 sind Waren, die wegen ihrer Dosierung oder wegen ihrer Aufmachung für den Einzelverkauf zu einer der Positionen 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 oder 3808 gehören können, dieser Position zuzuweisen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0602000). 3. …
Subdivisions of this code
Frequently asked questions
What does customs tariff code 3704.00.10 cover?
Code 3704.00.10 covers Plates and film. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 3704.00.10?
The third-country duty rate for 3704.00.10 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 3704.00.10?
The first six digits form the HS code: 370400. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 3704.00.10 have?
3704.00.10 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 3704.00.10 sit in the tariff?
3704.00.10 sits in this hierarchy: 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS > 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed > 370400 Fotografische Platten, Filme, Papiere, Pappen und Spinnstoffwaren, belichtet, jedoch nicht entwickelt. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 3704.00.10?
Yes. The EBTI database holds decisions on 3704.00.10, for example FIBTIFI001210-2025-BTI124. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Is 3704.00.10 a dual-use item?
The customs code alone does not decide that. An indicative correlation links 3704.00.10 to 0D001, 0E001, 1D001, 1D002, 1D003, 1D101, 1D103, 1D201. Whether your item is listed depends on its technical parameters and has to be checked against the wording of the control list.
Does customs tariff code 3704.00.10 change?
3704.00.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.