Ilford HP5 Plus Black and White Developed Film from Germany
Ilford HP5 Plus black and white developed film is 35mm black and white negative film exposed during street photography and developed to produce fixed negatives suitable for enlargement. It falls under tariff item 3705.00.99 as exposed and developed photographic film, other than cinematographic, not elsewhere specified. The product is not for offset reproduction and does not meet the specific exclusions of sibling items.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the film is declared as exposed and developed non-cinematographic film
• Keep records of the exposure and development process
• Verify if the film is for personal or professional use, as this may affect duty rates