PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Chapter 37 of the EU Customs Tariff covers photographic and cinematographic goods, i.e. products utilising light-sensitive techniques for image recording. Classified here are photographic plates and flat film, sensitised, unexposed; photographic film in rolls, sensitised, unexposed; photographic paper, sensitised, unexposed; photographic plates and film, exposed but not developed; photographic plates and film, exposed and developed (including cinematographic film); instant print photographic materials; chemical preparations for use in photography (developers, fixers); and printing plates prepared for printing. Although digital photography has largely replaced analogue techniques, Chapter 37 remains relevant due to the industrial applications of light-sensitive materials, including in printing, medicine (X-ray films), the electronics industry (photolithography) and in the production of printing plates. Offset printing materials, such as presensitised plates, currently constitute the most important product group in this chapter. This chapter also covers chemical preparations for developing, fixing and processing photographic materials.

Customs duty rates in Chapter 37 range from 0% to 6.5%. Photographic film in rolls is subject to customs duty rates from 0% to 6.5%. Photographic paper carries rates from 0% to 6.5%. Sensitised printing plates carry a rate of 0% or a reduced rate. Exposed and developed cinematographic film is subject to rates from 0% to 3.5%. Chemical preparations for photography carry rates from 0% to 6.5%. Upon import into Poland, the standard VAT rate of 23% applies.

When classifying photographic materials, it is essential to establish whether the product is exposed or unexposed, developed or undeveloped. The form of the product (plate, film, roll, sheet) affects the tariff heading. Printing plates must be classified depending on whether they are already prepared for printing. Photographic materials for medical purposes (e.g. X-ray films) are classified in the same chapter as ordinary films. Chemical preparations for photography must be distinguished from general chemicals in Chapters 28-29.