Exposed Unprocessed Black and White Photographic Film from Japan
A roll of 35mm black and white photographic film exposed to light capturing images but not yet developed. This film falls under tariff item 3704.00.90 as exposed but not developed photographic film, used in traditional photography.
Duty Rate — Japan → Canada
6.5%
Import Tips
• Declare the film as exposed but not developed, with a description of the photographic use
• Ensure the film is not for newspaper or book printing to avoid classification under 3704.00.10
• Keep records of the exposure process for CBSA verification