WE DO N0T CHARGE UK VAT TAX. DIRECT TO US NO MIDDLEMAN THIS IS HOW WE CAN OFFER THIS FILM AT SUCH A LOW PRICE. SPOOLED FROM FACTORY SEALED TINS EXETER PAN ml XX 400 iso IS A VERY HIGH QUALITY (PROBALY THE BEST) MULTI LATITUDE (250iso-650iso this film can be used up to 1600iso with corrected development  BLACK & WHITE FILM 25 FEETx35mm PLEASE SEE WHAT OTHER PEOPLE HAVE SAID (BUY CLICKING ON OUR FEEDBACK (AND TYPING IN EXETER PAN 400ISO) RESPOOLED FROM LARGER FACTORY SEALED TINS INTO BLACK LIGHTPROOF PLASTIC BAG AND A SEALED TIN. YOU WILL RECEIVE 25FT OF EXETER PAN XX 400iso  IN A SEALED TIN STANDARD DEVELOPING TIMES DEVELOP AS HP5 OR FOMAPAN 400 PLEASE USE EITHER KODAK/ILFORD  CHEMISTRY FOR BEST RESULTS. IF IN DOUBT DEVELOP AS DOUBLE X OR ILFORD HP5 OR IN KODAK D76 ILFORD ID11 OR ANY HIGH QUALITY B&W FILM DEVELOPER NO WARRANTY IS EXPRESSED OR GIVEN