Wide-gauge motion-picture film — 35 mm and above, the standard for theatrical release and archival preservation — is classified here once exposed and developed, whether the print carries a separate optical or magnetic sound track or consists solely of a sound track. This heading captures theatrical release prints, archival preservation masters, and IMAX-format (70 mm) film, segments where physical film continues to circulate despite the dominance of digital cinema distribution. Cross-border movement of theatrical prints often involves temporary importation arrangements, and studios should confirm whether a given shipment qualifies for duty-free treatment under applicable procedures.

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