Ilford HP5 Plus 120 Medium Format Black & White Film from Germany
Ilford HP5 Plus 120 is a medium-format black & white negative film on a roll that is 61.5 mm wide, exceeding the 35 mm threshold. It is sensitized and unexposed, with a non-paper base, and is used for general photography, meeting the criteria of tariff item 3702.98.00.
Duty Rate — Germany → Canada
6.5%
Import Tips
• Classify the film under 3702.98.00 as it is a sensitized, unexposed roll over 35 mm wide
• Include the film's width and base material in the import documentation
• Verify if the film is subject to any anti-dumping or countervailing duties