How much import duty for Chapter 37 “Photographic or Cinematographic Goods”? Rates and import regulations for 79 tariff lines

How are tariff rates distributed across Chapter 37's tariff lines?

Calculated from each tariff line's Column 1 rate, 79 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.

What import regulation codes commonly appear in Chapter 37?

Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.

None of Chapter 37's tariff lines currently carry an import regulation code.

What tariff lines are in Chapter 37?

3701 除紙、紙板或紡織品以外，任何材料製成之平面裝、感光性、未曝光照相用版及軟片；平面裝、感光性、未曝光之立即沖印組合

• 37011000004X-ray plates and film, in the flat, sensitised, unexposed0%
• 37012000002Instant print film, in the flat, sensitised, unexpored, whether or not in packs0%
• 37013000108Photographic PS (Precoated Sensitized) plates, with any side exceeding 255 mm, in the flat, sensitised, unexposed0%
• 37013000206Photographic CTP (Computer to Plate) plates, with any side exceeding 255 mm, in the flat, sensitised, unexposed0%
• 37013000901Other plates and film, with any side exceeding 255 mm, in the flat, sensitised, unexposed0%
• 37019100006Other photographic plates and film, for colour photography (polychrome), in the flat, sensitised, unexposed0%
• 37019990009Other photographic plates and film, not for colour photography (polychrome), in the flat, sensitised, unexposed0%

3702 除紙、紙板或紡織品以外，任何材料製成之感光性未曝光照相用膠捲；感光性未曝光之立即沖印膠捲

• 37021000003Photographic film in rolls, for X-ray, sensitised, unexposed0%
• 37023110006Colour photographic film in rolls, uncut (width 35 mm and over, length over 800 m)0%
• 37023190009Other film in rolls, without perforations, of a width not exceeding 105 mm, for color photography (polychrome), sensitised, unexposed0%
• 37023200007Other film in rolls, without perforations, of a width not exceeding 105 mm, with silver halide emulsion, sensitised, unexposed0%
• 37023900000Other photographic film in rolls, without perforations, of a width not exceeding 105 mm, sensitised, unexposed0%
• 37024110004Photographic film in rolls for printing or lithographic use0%
• 37024120002Colour photographic film in rolls, uncut (length over 800M)0%
• 37024190007Other film in rolls, without perforations, of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome), unexposed0%
• 37024210003Photographic film in rolls for printing or lithographic use0%
• 37024290006Other photographic film in rolls, without perforations, of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography (polychrome), unexposed0%
• 37024310002Photographic film in rolls for printing or lithographic use0%
• 37024390005Other photographic film in rolls, without perforations, of a width exceeding 610 mm and of a length not exceeding 200 m, unexposed0%
• 37024410001Colour photographic film in rolls, uncut (width exceeding 105 mm but not exceeding 610 mm, length more than 800 m)0%
• 37024420009Photographic film in rolls for printing or lithographic use0%
• 37024490004Other photographic film in rolls, without perforations, of a width exceeding 105 mm but not exceeding 610 mm, unexposed0%
• 37025200208Cinematograph film in rolls, of a width not exceeding 16 mm and of a length exceeding 14 m0%
• 37025200903Other film in rolls, for colour photography, of a width not exceeding 16 mm, unexposed0%
• 37025300001Other film in rolls, for colour photography, of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides, unexposed0%
• 37025410008Cinematograph film in rolls, of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m0%
• 37025490001Other film in rolls, for colour photography, of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides, unexposed0%
• 37025510007Cinematograph film in rools, of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m0%
• 37025590000Other film in rolls, for colour photography of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m, unexposed0%
• 37025610006Colour photograph film in rolls, uncut (length over 800 m)0%
• 37025690009Other film in rolls, for colour photography of a width exceeding 35 mm, unexposed0%
• 37029600000Potographic monochrome film in rolls, of a width not exceeding 35 mm and of a length not exceeding 30m, unexposed0%
• 37029700009Photographic monochrome film in rolls, of a width not exceeding 35 mm and of a length exceeding 30m, unexposed0%
• 37029800008Photographic monochrome film in rolls, of a width exceeding 35 mm, unexposed0%

3703 未曝光之感光性照相紙、紙板及紡織品

• 37031010000Colour photographic paper in rolls, uncut (width 130 cm, length over 1000M), unexposed2%
• 37031090003Other photographic paper, paperboard and textiles, sensitised, unexposed, in rolls of a width exceeding 610 mm2%
• 37032010008Other photographic paper, paperboard and textiles, sensitised, unexposed, for instant color photography print use2%
• 37032090001Other photographic paper, paperboard and textiles, sensitised, unexposed, for colour photography2%
• 37039010003X-ray paper, unexposed2%
• 37039020001Other photographic paper, paperboard and textiles, sensitised, unexposed, for instant print use2%
• 37039091005Other photographic paper and paperboard, unexposed2%
• 37039092004Other photographic textiles, unexposed2%

3704 已曝光但未顯影之照相版、軟片、紙、紙板及紡織品

• 37040010001Cinematograph, exposed but not developed0%
• 37040020009Photographic paper, paperboard and textiles, exposed but not developed0%
• 37040090004Other photographic plates, film, exposed but not developed0%

3705 已曝光及已顯影之照相版及軟片，電影軟片除外

• 37050000100Photographic plates and film, exposed and developed, other than cinematographic film0%
• 37050000208Photographic microfilms of books, documents, newspaper and periodicals, exposed and developed0%
• 37050000306Masks or reticles with monolithic, hybrid, multichip, film type or optical integrated circuits0%
• 37050000404Multi-layer masks with a phase shift layer0%
• 37050000912Other microfilms, exposed and developed0%
• 37050000994Other photographic plates and film, exposed and developed, other than cinematograph film0%

3706 已曝光及已顯影之電影軟片，不論是否併合聲帶或僅為聲帶者均在內

• 3706103100235 mm mandarin cinema film, positive, first copy0%
• 3706103200135 mm mandarin cinema film, positive, second copy0%
• 3706103300035 mm mandarin cinema film, positive, third copy and thereafter0%
• 3706104000135 mm mandarin cinema film, negative0%
• 3706105100735 mm foreign cinema film, positive, first copy0%
• 3706105200635 mm foreign cinema film, positive, second copy0%
• 3706105300535 mm foreign cinema film, positive, third copy and thereafter0%
• 3706106000635 mm foreign cinema film, negative0%
• 3706107100370 mm foreign cinema film, positive, first copy0%
• 3706107200270 mm foreign cinema film, positive, second copy0%
• 3706107300170 mm foreign cinema film, positive, third copy and thereafter0%
• 3706108000270 mm foreign cinema film, negative0%
• 3706109100970 mm mandarin cinema film, positive, first copy0%
• 3706109200870 mm mandarin cinema film, positive, second copy0%
• 3706109300770 mm mandarin cinema film, positive, third copy and thereafter0%
• 37061099001Other cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, of a width 35 mm or more0%
• 37069031005Cinematography film, colour, of a width of 8 mm0%
• 37069032004Cinematography film, colour, of a width of 16 mm0%
• 37069039007Other cinematography film, colour, of a width less than 35 mm0%
• 37069041003Cinematography film, black and white, of a width of 8 mm0%
• 37069042002Cinematography film, black and white, of a width of 16 mm0%
• 37069049005Other cinematography film, black and white, of a width less than 35 mm0%
• 37069090003Other cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track, of a width less than 35 mm0%

3707 供照相用化學製品（凡立水、膠、接著劑及類似品除外）；供照相用之未經混合產品，已作成劑量或零售包裝立即可用者

• 37071000008Sensitised emulsions, for photographic uses3.5%
• 37079010009Developing preparation, for photographic uses0%
• 37079020007Fixing preparations, for photographic uses0%
• 37079030005Toners, for photographic uses0%
• 37079090002Other chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use0%

What's the difference between Column 1, Column 2, and Column 3 tariff rates?

General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.

The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.

Frequently Asked Questions

Where does this page's legal basis and data come from?

• Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
• Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
• Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
• Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
• Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
• Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
• Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
• Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
• International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.

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