照相用化学制剂及零售包装产品
所属章：照相或电影用品。以下为 HS 3707 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率（数据来源 GACC）。具体商品需在详情页核对，子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列；进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 10 | 3% – 3% | 7 | 有 | 无 | 进入 → |
| IN | 印度 | 3 | 10% – 10% | — | — | 3 | 进入 → |
| ID | 印度尼西亚 | 3 | 0% – 5% | 1 | 有 | 无 | 进入 → |
| MY | 马来西亚 | 3 | 0% – 20% | 2 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 4 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 3 | 30% – 30% | — | 有 | 无 | 进入 → |
| VN | 越南 | 3 | 4.5% – 4.5% | — | 有 | 无 | 进入 → |
| JP | 日本 | 2 | 4.6% – 4.6% | — | 有 | 无 | 进入 → |
| KR | 韩国 | 10 | 0% – 8% | 9 | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 2 | 5% – 5% | 1 | 有 | 无 | 进入 → |
| GB | 英国 | 3 | 0% – 0% | 3 | — | 无 | 进入 → |
| BR | 巴西 | 6 | 0% – 12.6% | 2 | — | 无 | 进入 → |
| MX | 墨西哥 | 3 | — | — | — | 无 | 进入 → |
| CN | 中国 | 7 | 0% – 8% | 4 | 有 | 7 | 进入 → |
下钻到 6 位子目对比
本品目含 2 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 37 章
章注释与类注释是 HS 归类的法律依据（GIR 规则 1），效力高于品目描述的直觉理解。英文为协调制度正本。
第 37 章注释（Chapter Notes）
1. This chapter does not cover waste or scrap.
2. In this chapter, the word 'photographic' relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.
### Additional chapter notes
1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.
2. The expression 'newsreels' (code 3706 90 52) is to be taken to apply to films of length of less than 330m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.
第 VI 类注释（Section VI Notes）· Products of the chemical or allied industries
1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
b. presented together; and
c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.
来源：HS 协调制度法律注释（经 UK Trade Tariff 官方载录）· 英文正本，中文译本以海关总署《进出口税则注释》为准