UK Harmonised System · Section VI — Products of the chemical or allied industries

Chapter 37 — Photographic or cinematographic goods

7 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover waste or scrap. 2. In this chapter, the word 'photographic' relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces. ### Additional chapter notes 1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading. 2. The expression 'newsreels' (code [3706 90 52](/commodities/3706905200)) is to be taken to apply to films of length of less than 330m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.

Headings in Chapter 37

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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