Ilford HP5 Plus 35mm Black & White Film from United States
Ilford HP5 Plus is an unexposed 35mm black-and-white negative film in rolls, without perforations, on a triacetate base. The silver-halide emulsion is photosensitive and forms visible images after development, fitting the chapter's definition of photographic film. It is classified under tariff item 3702.39.00 as 'other' unperforated film not exceeding 105 mm in width.
Duty Rate — United States → Canada
6.5%
Import Tips
• Confirm the film is unperforated and declare the triacetate base
• Include the ISO 400 speed and black-and-white emulsion type in the description
• Keep the roll's original packaging to verify width and unexposed condition for CBSA