HS Code 3702.42 : Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other film, without perforations, of a width exceeding
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 37
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
Heading 3702
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
Subheading .42
.42
Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Nigeria (Nigeria Customs Service)
3702.42
MODULE 5: NIGERIA IMPORT DUTY & VAT BREAKDOWN
Notice: Nigerian customs clearance, ECOWAS CET classification, MFN rates, and 7.5% VAT are governed by Nigeria Customs Service (NCS). Always verify declarable lines with NCS prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3702.42
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3702.42.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: NIGERIA Trade Remedies & Safeguards
Nigeria Customs Service (NCS) Anti-Dumping / Trade Defence
Standard Nigeria Customs Service Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Other film, without perforations, of a width exceeding |
| FTA | Nigeria Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography
MODULE 11: Nigeria Customs Advance Ruling System
Legally binding advance tariff rulings issued by Nigeria Customs Service for HS 3702.42.
Query official NCS portal:
Search NCS Portal for 3702.42 →Nigeria Tariff Schedule (3702.42)
National line-level (8/10-digit) detail for Nigeria (Customs Service): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Nigeria Customs Service).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3702.10 | Subheading under Heading 3702 | HS 3702.10 Nigeria Duty & Entry Rules → |
| 3702.31 | Subheading under Heading 3702 | HS 3702.31 Nigeria Duty & Entry Rules → |
| 3702.32 | Subheading under Heading 3702 | HS 3702.32 Nigeria Duty & Entry Rules → |
| 3702.39 | Subheading under Heading 3702 | HS 3702.39 Nigeria Duty & Entry Rules → |
Official Primary Sources & Authority References
Nigeria Customs Service Portal ↗
Official Nigeria Customs Service tariff schedule, 7.5% VAT, and ECOWAS CET rules.
Nigeria Customs Advance Ruling System ↗
Nigeria Customs Service official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography?
Under WCO Harmonized System 2022 and United States (USITC HTS), Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography is classified under HS 3702.42 (Heading 3702, Chapter 37). The representative NG MFN general duty rate is 20%.
How is HS 3702.42 distinguished within Heading 3702 (Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed)?
Heading 3702 covers Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed. Subheading 3702.42 specifically isolates Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3702.
What are the primary candidate subheadings related to HS 3702.42?
Related subheadings under Heading 3702 include 3702.10, 3702.31, 3702.32, 3702.39, 3702.41, 3702.43, 3702.44, 3702.52. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3702.42 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography?
Commercial shipments of Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3702.42?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3702.42 in Nigeria?
Commercial imports of Other film, without perforations, of a width exceeding 105 mm , Of a width exceeding 610 mm and of a length exceeding 200 m, other than for color photography under HS 3702.42 into Nigeria are subject to 7.5% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Nigeria?
The customs de minimis threshold for import shipments into Nigeria is Low-value threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Nigeria?
Customs declarations, import duty assessments, and Nigeria Customs Advance Ruling System for HS 3702.42 are administered by Nigeria Customs Service (NCS).
💬
Ask Jack — Customs Lookup