CTHRepealedAct
Customs Tariff Act 1987
Part 37
Start here
Get a plain-English read of Part 37
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 37
Photographic or cinematographic goods
l.\-This Chapter does not cover waste or scrap materials.
2.\-In this Chapter “photographic” relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces.
| 3701 | PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR NOT IN PACKS: | |
| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------ |
| 3701.10.00 | - For X-ray | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3701.20.00 | - Instant print film | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3701.30.00 | - Other plates and film, with any side exceeding 255 mm | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3701.9 | - Other: | |
| 3701.91.00 | - - For colour photography (polychrome) | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3701.99.00 | - - Other | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------- |
| | From 1 January 1992 | 10%DC:5% |
| 3702 | PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED: | |
| 3702.10.00 | - For X-ray | 10%DC:5% |
| 3702.20.00 | - Instant print film | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.3 | -Other film, without sprocket holes, of a width not exceeding 105 mm: | |
| 3702.31.00 | - - For colour photography (polychrome) | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.32.00 | - - Other, with silver halide emulsion | 15%DC:10% |
| | From 1 January 1991 | 12.5% DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.39.00 | - - Other | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.4 | - Other film, without sprocket holes, of a width exceeding 105 mm: | |
| 3702.41.00 | - - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) | 10%DC:5% |
| 3702.42.00 | - - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography | 10%DC:5% |
| 3702.43.00 | - - Of a width exceeding 610 mm and of a length not exceeding 200 m | 10%DC:5% |
| 3702.44.00 | - - Of a width exceeding 105 mm but not exceeding 610 mm | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10% DC:5% |
| 3702.5 | -Other film, for colour photography (polychrome): | |
| ---------- | ---------------------------------------------------------------------------------------------------------------- | ------------ |
| 3702.51.00 | - - Of a width not exceeding 16 mm and of a length not exceeding 14 m | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.52.00 | - - Of a width not exceeding 16 mm and of a length exceeding 14 m | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.53.00 | - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.54.00 | - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.55.00 | - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.56.00 | - - Of a width exceeding 35 mm | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.9 | - Other: | |
| 3702.91.00 | - - Of a width not exceeding 16 mm and of a length not exceeding 14 m | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3702.92.00 | - - Of a width not exceeding 16 mm and of a length exceeding 14 m | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1992</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3702.93.00</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of a width exceeding 16 mm but not exceeding 35 mm</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-left:10.65pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">and of a length not exceeding 30 m</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:</span><span style="font-family:'Times New Roman', serif">10%</span></p></td></tr><tr style="height:27pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1991</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">12.5%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:7.5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1992</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3702.94.00</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:10%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1991</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">12.5%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:7.5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1992</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3702.95.00</span></p></td><td rowspan="2" style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Of a width exceeding 35 mm</span></p></td><td rowspan="2" style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:</span><span style="font-family:'Times New Roman', serif">10%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1991</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">12.5%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:7.5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1992</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">10%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED:</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703.10</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- In rolls of a width exceeding 610 mm:</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703.10.10</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-left:28.8pt; margin-bottom:0pt; text-indent:-28.8pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - - Paper (other than paper of a kind used in the production of heliographic prints, blue prints and like prints), not further manufactured than coated, in rolls exceeding 750 mm in width, for slitting into narrower widths or cutting into shorter lengths and for subsequent repacking</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703.10.90</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - - Other</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:</span><span style="font-family:'Times New Roman', serif">10%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703.20.00</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other, for colour photography (polychrome)</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:10%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703.90</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other:</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703.90.10</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - - Electrostatic copying paper</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:20%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3703.90.90</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - - Other</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:10%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3704.00.00</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Free</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3705</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM:</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">3705.10.00</span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- For offset reproduction</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">20%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:15%</span></p></td></tr><tr style="height:1pt"><td style="width:16.14%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.62%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">From 1 January 1989</span></p></td><td style="width:13.24%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">17.5%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:12.5%</span></p></td></tr></tbody></table>
```
| | From 1 January 1990 | 15%DC:10% |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------- |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3705.20.00 | - Microfilms | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3705.90.00 | -Other | 20%DC:15% |
| | From 1 January 1989 | 17.5%DC:12.5% |
| | From 1 January 1990 | 15%DC:10% |
| | From 1 January 1991 | 12.5%DC:7.5% |
| | From 1 January 1992 | 10%DC:5% |
| 3706 | CINEMATOGRAPH FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK: | |
| 3706.10.00 | - Of a width of 35 mm or more | Free |
| 3706.90.00 | - Other | Free |
| 3707 | CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR PREPARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE: | |
| 3707.10.00 | - Sensitised emulsions | 2% |
| 3707.90.00 | -Other | 2% |