Art Photography Developed Negatives from Mexico
Art photography developed negatives are medium format film exposed in studio for fine art and developed for darkroom printing. These negatives fall under tariff item 3705.00.11 when used to produce printing plates for books, music, or periodical publications, as they are exposed and developed photographic film for non-advertising reproduction.
Duty Rate — Mexico → Canada
0%
Import Tips
• Classify the film under this item only if it will be used for printing plates for books, music, or periodicals
• Keep records of the intended use to present to CBSA if requested
• Ensure the film is not for advertising purposes to avoid reclassification