CN code: 3702 31 91
For colour photography (polychrome) · colour negative film: · of a width of 75 mm or more but not exceeding 105 mm, · of a length of 100 m or more for the manufacture of instant-picture film-packs · colour negative film:- of a width of 75 mm or more but not exceeding 105 mm and- of a length of 100 m or morefor the manufacture of instant-picture film-packs
Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.
- EUDR
- Out of scope of EUDR
- Duty
- 0 % (fri) MFN
- VAT
- 25 %
- Next
- Customs declaration
Suggested classification
Chapter 37 — Chapter 37 - photographic or cinematographic goods
3702 31 91 --- Colour negative film: – of a width of 75 mm or more but not exceeding 105 mm, – of a length of 100 m or more for the manufacture of instant-picture film-packs
Why this?
- CHAPTER_NOTE_37_1 Chapter note
1This chapter does not cover waste or scrap.
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_37_2 Chapter note
2In 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.
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_37_3 Chapter note
1In 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.
EUR-Lex 02025R1926-20260101
EUDR status
Duties and restrictions
Erga omnes — applies to all third countries.
Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).
Tullverket 2026-05-13You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.
Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›
25 % import VAT collected at the border (if the business is not VAT-registered).
What do I do now?
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
3702 31 91 - About the data sources and refresh cadence