{"data":{"id":"38292","type":"heading","attributes":{"goods_nomenclature_item_id":"3705000000","description":"Photographic plates and film, exposed and developed, other than cinematographic film","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Photographic plates and film, exposed and developed, other than cinematographic film","description_plain":"Photographic plates and film, exposed and developed, other than cinematographic film","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"6","type":"section"}},"chapter":{"data":{"id":"38208","type":"chapter"}},"commodities":{"data":[{"id":"101701","type":"commodity"},{"id":"102539","type":"commodity"}]}}},"included":[{"id":"6","type":"section","attributes":{"numeral":"VI","title":"Products of the chemical or allied industries","position":6,"section_note":"1. (A) Goods (other than radioactive ores) answering to a description in heading [2844](/headings/2844) or [2845](/headings/2845) are to be classified in those headings and in no other heading of the classification.\r\n\r\n    (B) Subject to paragraph (A) above, goods answering to a description in heading [2843](/headings/2843), [2846](/headings/2846) or [2852](/headings/2852) are to be classified in those headings and in no other heading of this section.\r\n\r\n2. Subject to Note 1 above, goods classifiable in heading [3004](/headings/3004), [3005](/headings/3005), [3006](/headings/3006), [3212](/headings/3212), [3303](/headings/3303), [3304](/headings/3304), [3305](/headings/3305), [3306](/headings/3306), [3307](/headings/3307), [3506](/headings/3506), [3707](/headings/3707) or [3808](/headings/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.\r\n\r\n3. 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:\r\n\r\n    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;\r\n    \r\n    b. presented together; and\r\n    \r\n    c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.\r\n\r\n4. 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](/headings/3827), then it is classifiable in a heading that references the product by name or function and not under heading [3827](/headings/3827)."}},{"id":"38208","type":"chapter","attributes":{"goods_nomenclature_item_id":"3700000000","description":"PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS","formatted_description":"Photographic or cinematographic goods","chapter_note":"1. This chapter does not cover waste or scrap.\r\n\r\n2. 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.\r\n\r\n### Additional chapter notes\r\n\r\n1. 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.\r\n\r\n2. The expression 'newsreels' (code [3706 90 52](/commodities/3706905200)) 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.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"20005699-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e 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tax","measure_type_series_id":"P","measure_component_applicable_code":0,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"305","measure_type_series_description":"VAT"}},{"id":"-1012545753","type":"measure","attributes":{"id":-1012545753,"vat":true},"relationships":{"duty_expression":{"data":{"id":"-1012545753-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"305","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"101701","type":"commodity","attributes":{"description":"For offset reproduction","number_indents":1,"goods_nomenclature_item_id":"3705001000","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":101701,"formatted_description":"For offset reproduction","description_plain":"For offset 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