Efke KB 25 9x12 cm Film Sheets from Japan
Efke KB 25 9x12 cm film sheets are ultra-fine grain slow film with a nominal size of 9x12 cm (90x120 mm), but they are sold in 30x40 cm (400 mm) holders. These sensitized, unexposed sheets on a non-paper base are classified under tariff item 3701.30.00 because the holders make any side exceed 255 mm. The product is used for architecture photography and is presented in flat form.
Duty Rate — Japan → Canada
0%
Import Tips
• Include the holder dimensions in the product description to justify the 3701.30.00 classification
• Keep the packaging intact until CBSA inspection, as the holders are integral to the product's presentation
• Verify whether the holders are disposable or reusable, as this may affect valuation