🗂️第37章：Photography and film supplies
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 3701100000 | Unexposed photographic plates and film in the flat, sensitized, for x-ray | 20% | 13 | - |
| 3701200000 | Unexposed instant print film in the flat, sensitized, whether or not in packs | 5% | 13 | - |
| 3701302100 | Unexposed laser phototypesetting film(with any side exceeding 255mm) | 0% | 13 | - |
| 3701302200 | Unexposed precoated sensitized plate(with any side exceeding 255mm) | 0% | 13 | - |
| 3701302400 | Unexposed CTP plate for preparing printing plates or cylinders(with any side exceeding 255mm) | 0% | 13 | - |
| 3701302500 | Flexible printed board, thickness＜3mm, with any side exceeding 255mm | 0% | 13 | - |
| 3701302900 | Other photographic plates and film in the flat for preparing printing plates or cylinders(with any side exceeding 255mm), sensitized, unexposed | 0% | 13 | - |
| 3701309000 | Other photographic plates and film in the flat (with any side exceeding 255mm), sensitized, unexposed | 0% | 13 | - |
| 3701910000 | Other photographic plates and film in the flat for colour photography(polychrome)(of side lengths not exceeding 255mm), sensitized, unexposed | 20% | 13 | - |
| 3701992001 | Unexposed plates, quartz glass matrix | 0% | 13 | - |
| 3701992090 | Other plates and film in the flat, sensitized, unexposed, for preparing printing plates or cylinders, not for colour photography , of side lengths not exceeding 255mm, other than ultrafine-grain plate | 0% | 13 | - |
| 3701999000 | Other plates and film in the flat, sensitized, unexposed(not for colour photography, of side lengths not exceeding 255mm) | 0% | 13 | - |
| 3702100000 | Photographic film in rolls, for x-ray , sensitized, unexposed | 10% | 13 | - |
| 3702311000 | Instant print film in rolls, for colour photography(polychrome)without perforations, sensitized, unexposed(of a width not exceeding 105mm) | 5% | 13 | - |
| 3702319000 | Other film in rolls, for colour photography(polychrome)without perforations, sensitized, unexposed(of a width not exceeding 105mm) | 0% | 13 | - |
| 3702321000 | Instant print film in rolls, with silver halide emulsion, without perforations, sensitized, unexposed(of a width not exceeding 105mm) | 5% | 13 | - |
| 3702322000 | Photographic film in rolls, for preparing printing plates or cylinders, with silver halide emulsion, without perforations, sensitized, unexposed(of a width not exceeding 105mm) | 0% | 13 | - |
| 3702329000 | Other photographic film in rolls, with silver halide emulsion, without perforations, sensitized, unexposed(of a width not exceeding 105mm) | 0% | 13 | - |
| 3702392000 | Other photographic film in rolls, for preparing printing plates or cylinders, without perforations, sensitized, unexposed(of a width not exceeding 105mm) | 0% | 13 | - |
| 3702399000 | Other photographic film in rolls, without perforations, sensitized, unexposed(of a width not exceeding 105mm) | 0% | 13 | - |
| 3702410000 | Other film, without perforations, for colour photography(polychrome), of a width exceeding 610mm and of a length exceeding 200m | 0% | 13 | - |
| 3702422100 | Wide anticorrosive photographic plate for printed circuit processing | 0% | 13 | - |
| 3702422900 | Other film, without perforations, for preparing printing plates or cylinders, of a width exceeding 610mm and of a length exceeding 200m | 0% | 13 | - |
| 3702429201 | Unexposed red or infra-red laser film, of a width exceeding 800mm, of a length exceeding 1000m | 0% | 13 | - |
| 3702429290 | Other unexposed red or infra-red laser film(610mm＜of a width≤800mm, 200m＜of a length≤1000m) | 0% | 13 | - |
| 3702429900 | Other film, without perforations, unexposed, of a width exceeding 610mm and of a length exceeding 200m[not for colour photography(polychrome)] | 0% | 13 | - |
| 3702432100 | Laser phototypesetting film(of a width exceeding 610mm and of a length not exceeding 200m) | 0% | 13 | - |
| 3702432900 | Other film, without perforations, unexposed, for preparing printing plates or cylinders, of a width exceeding 610mm and of a length not exceeding 200m | 0% | 13 | - |
| 3702439000 | Other film, without perforations, munexposed, of a width exceeding 610mm and of a length not exceeding 200m | 0% | 13 | - |
| 3702442100 | Laser phototypesetting film, unexposed(of a width exceeding105mm and not exceeding 610mm) | 0% | 13 | - |
| 3702442200 | Narrow anticorrosive photographic plate for printed circuit processing(of a width exceeding105mm and not exceeding 610mm) | 0% | 13 | - |
| 3702442900 | Other film, without perforations, unexposed, for preparing printing plates or cylinders(of a width exceeding105mm and not exceeding 610mm) | 0% | 13 | - |
| 3702449000 | Other film, without perforations, unexposed(of a width exceeding105mm and not exceeding 610mm) | 0% | 13 | - |
| 3702520000 | Other film for colour photography(polychrome), unexposed, of a width not exceeding 16mm | 0% | 13 | - |
| 3702530000 | Other film for colour photography(polychrome), unexposed, of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, for slides | 0% | 13 | - |
| 3702541000 | Other film for colour photography(polychrome), of a width 35mm and of a length not exceeding 2m, not for slides | 0% | 13 | - |
| 3702549000 | Other film for colour photography(polychrome), of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m, not for slides | 0% | 13 | - |
| 3702552000 | Cinematographic film, unexposed, of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m | 0% | 13 | - |
| 3702559000 | Other film, unexposed, of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m | 0% | 13 | - |
| 3702562000 | Cinematographic film, unexposed, of a width exceeding 35mm | 0% | 13 | - |
| 3702569000 | Other film, unexposed, of a width exceeding 35mm | 0% | 13 | - |
| 3702960000 | Other film, unexposed, not for colour photography, of a width not exceeding 35mm and of a length not exceeding 30m | 0% | 13 | - |
| 3702970000 | Other film, unexposed, not for colour photography, of a width not exceeding 35mm and of a length exceeding 30m | 0% | 13 | - |
| 3702980000 | Black and white film, unexposed, of a width exceeding 35mm | 0% | 13 | - |
| 3703101000 | Photographic paper and paperboard in rolls of a width exceeding 610mm , unexposed | 18% | 13 | - |
| 3703109000 | Photographic textiles in rolls of a width exceeding 610mm , unexposed | 18% | 13 | - |
| 3703201000 | Photographic paper and paperboard, for colour photography(polychrome), munexposed, other than photographic paper and paperboard in rolls of a width exceeding 610mm | 35% | 13 | - |
| 3703209000 | Other photographic textiles for colour photography(polychrome), unexposed, other than photographic textiles in rolls of a width exceeding 610mm | 18% | 13 | - |
| 3703901000 | Other photographic paper and paperboard, not for colour photography(polychrome), unexposed, other than photographic paper and paperboard in rolls of a width exceeding 610mm | 35% | 13 | - |
| 3703909000 | Other photographic textiles not for colour photography(polychrome), unexposed, other than photographic textiles in rolls of a width exceeding 610mm | 18% | 13 | - |
| 3704001000 | Exposed unwashed film film | 6.5% | 13.00 | 17.00 |
| 3704001010 | Cinematographic film,containing information on human genetic resources(exposed but not rinsed) | 6.5% | 13 | - |
| 3704001020 | A film film with radio, film and television programs (exposed but not rinsed) | 6.5% | 13 | - |
| 3704001090 | Other cinematographic film(exposed but not rinsed) | 6.5% | 13 | - |
| 3704009000 | Other exposed unwashed photographic hard, software | 18% | 13.00 | 17.00 |
| 3704009010 | Photographic plates, film, paper, paperboard and textiles,containing information on human genetic resources,exposed but not developed(Photographic film, film, paper, cardboard, etc. that have been exposed and not developed) | 18% | 13 | - |
| 3704009090 | Other photographic plates, film, paper, paperboard and textiles, exposed but not developed(Photographic film, film, paper, cardboard, etc. that have been exposed and not developed) | 18% | 13 | - |
| 3705001000 | Washed-out teaching slides | 0% | 13.00 | 17.00 |
| 3705001010 | Lantern slides, developed, for educational use only,containing information on human genetic resources | 0% | 13 | - |
| 3705001020 | Lantern slides, developed, for educational use only,recorded in radio, film and television programs | 0% | 13 | - |
| 3705001090 | Other lantern slides, developed, for educational use only | 0% | 13 | - |
| 3705002100 | Exposed and washed microfilms for books, newspapers | 0% | 13.00 | 17.00 |
| 3705002110 | Microfilms, exposed and developed, for printed books and newspapers,containing information on human genetic resources | 0% | 13 | - |
| 3705002190 | Other microfilms, exposed and developed, for printed books and newspapers | 0% | 13 | - |
| 3705002900 | Other microfilms that have been washed and exposed | 2% | 13.00 | 17.00 |
| 3705002910 | Other microfilms, exposed and developed,containing information on human genetic resources | 0% | 13 | - |
| 3705002990 | Other microfilms, exposed and developed | 0% | 13 | - |
| 3705009000 | Other washed photographic hard drives, software | 9% | 13.00 | 17.00 |
| 3705009010 | Other photographic plates, film, containing information on human genetic resources,exposed and developed(including other photographic paper, paperboard and textiles, other than cinematographic film) | 0% | 13 | - |
| 3705009090 | Other photographic plates, film, exposed and developed(including other photographic paper, paperboard and textiles, other than cinematographic film) | 0% | 13 | - |
| 3706101000 | Washed teaching medium wide film film | 0% | 17.00 | 17.00 |
| 3706101010 | Cinematographic film, exposed and developed,recorded in radio, film and television programs | 0% | 13 | - |
| 3706101090 | Other cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for educational use only, of a width 35mm or more | 0% | 13 | - |
| 3706109000 | Other washed medium-wide film film | 5% | 17.00 | 17.00 |
| 3706109010 | Other medium and wide film films that have been broadcast in radio, film and television programs | 5% | 13 | - |
| 3706109090 | Other cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, of a width 35mm or more | 5% | 13 | - |
| 3706901000 | Teaching about other washed film clips | 0% | 17.00 | 17.00 |
| 3706901010 | Other cinematographic film, exposed and developed,recorded in radio, film and television programs | 0% | 13 | - |
| 3706901090 | Other cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for educational use only, of a width less 35mm | 0% | 13 | - |
| 3706909000 | Other washed film film | 4% | 17.00 | 17.00 |
| 3706909010 | Other cinematographic film, exposed and developed,recorded in radio, film and television programs | 4% | 13 | - |
| 3706909090 | Other cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, of a width less 35mm | 4% | 13 | - |
| 3707100001 | Non-silver light-sensitive emulsion agent | 8% | 13 | - |
| 3707100090 | Other light-sensitive emulsion agent | 8% | 13 | - |
| 3707901000 | For use in developing photographic film and photographs | 0% | 13 | - |
| 3707902000 | For use in photo-copying apparatus | 0% | 13 | - |
| 3707909000 | Other photographic chemical agents (including unmixed products for photographic use) | 6% | 13.00 | 17.00 |
| 3707909010 | Photoresist (in accordance with Chapter 37, Note 2 of the Tax Regulations) | 0% | 0 | 0 |
| 3707909090 | Other photographic chemical agents (including unmixed products for photographic use) | 0% | 0 | 0 |