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HS Code 3704.00 : Photographic plates, film, paper, paperboard and textiles, exposed but not developed

The 6-digit Harmonized System (HS) code for photographic plates, film, paper, paperboard and textiles, exposed but not developed is 3704.00. Under the 2026 Cambodia (GDCE), the representative MFN general duty rate is 3.5% [General Department of Customs and Excise (GDCE)].

Chapter

Ch 37

Heading

3704

Subheading

3704.00

KH MFN Duty

3.5%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 37

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Heading 3704

3704

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

Subheading .00

.00

Photographic plates, film, paper, paperboard and textiles, exposed but not developed

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Cambodia (Cambodia GDCE Customs Tariff 2026)

3704.00

Representative General Duty

3.5%

Verified July 2026 · General Department of Customs and Excise (GDCE)

MODULE 5: CAMBODIA IMPORT DUTY & 10% VAT BREAKDOWN

Base Customs Duty

3.5%

MFN Rate [General Department of Customs and Excise (GDCE)]

Import VAT / Tax Rate

10% VAT

Local Tax Rate

De Minimis Threshold

KHR threshold

Customs Exemption Limit

Notice: Cambodia customs entry, tariff classification, MFN duty rates, and 10% VAT are governed by General Department of Customs and Excise (GDCE). Always verify declarable lines with General Department of Customs and Excise (GDCE) prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3704.00

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3704.00.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Photographic plates, film, paper, paperboard and textiles, exposed but not developed

MODULE 11: GDCE Customs Advance Ruling System

Legally binding advance tariff rulings issued by General Department of Customs and Excise for HS 3704.00.

Query official Customs portal:

Search Official Customs Portal for 3704.00 →

Cambodia Declarable Tariff Schedule (3704.00)

National line-level (8/10-digit) detail for Cambodia (GDCE): coverage in progress.

Universal 6-digit WCO backbone applied rate: 3.5%. Confirm the full national commodity code at the official source (General Department of Customs and Excise (GDCE)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action

Official Primary Sources & Authority References

USITC HTS Chapter 37 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

CBP CROSS Ruling Database (3704.00) ↗

Binding customs classification precedents for Heading 3704.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Photographic plates, film, paper, paperboard and textiles, exposed but not developed?

Under WCO Harmonized System 2022 and United States (USITC HTS), Photographic plates, film, paper, paperboard and textiles, exposed but not developed is classified under HS 3704.00 (Heading 3704, Chapter 37). The representative KH MFN general duty rate is 3.5%.

How is HS 3704.00 distinguished within Heading 3704 (Photographic plates, film, paper, paperboard and textiles, exposed but not developed)?

Heading 3704 covers Photographic plates, film, paper, paperboard and textiles, exposed but not developed. Subheading 3704.00 specifically isolates Photographic plates, film, paper, paperboard and textiles, exposed but not developed. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3704.

What are the primary candidate subheadings related to HS 3704.00?

Related subheadings under Heading 3704 include . Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Photographic plates, film, paper, paperboard and textiles, exposed but not developed?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 3704.00 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Photographic plates, film, paper, paperboard and textiles, exposed but not developed?

Commercial shipments of Photographic plates, film, paper, paperboard and textiles, exposed but not developed with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 3704.00?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 3704.00 in Cambodia?

Commercial imports of Photographic plates, film, paper, paperboard and textiles, exposed but not developed under HS 3704.00 into Cambodia are subject to 10% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Cambodia?

The customs de minimis threshold for import shipments into Cambodia is KHR threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Cambodia?

Customs declarations, import duty assessments, and GDCE Customs Advance Ruling System for HS 3704.00 are administered by General Department of Customs and Excise (GDCE).

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