Heading 3701 covers sensitized but unexposed media — it has not yet been subjected to light or radiation. Heading 3704 covers media that has been exposed but not yet developed. Heading 3705 covers media that has been both exposed and developed. The processing stage at the time of importation is the controlling factor.

While there is no mandatory federal admissibility review specific to this category, exposed undeveloped film can be sensitive to X-ray scanning at ports of entry. Importers sometimes request hand inspection to avoid fogging latent images. Customs brokers familiar with photographic goods can advise on the appropriate entry procedures and any applicable marking requirements.