WE DO N0T CHARGE UK VAT TAX. DIRECT FROM THE FACTORY TO US NO MIDDLE MAN 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 (PROBABLY THE BEST) HIGH SPEED MULTI LATITUDE FILM(250iso-650iso this film can be used up to 1600iso with corrected development  BLACK & WHITE FILM 50 FEET x 35mm, RESPOOLED FROM LARGER FACTORY SEALED TINS INTO BLACK LIGHTPROOF PLASTIC BAG AND A SEALED TIN. YOU WILL RECEIVE 50FT OF EXETER PAN XX 400iso  IN A SEALED TIN READ WHAT PEOPLE SAY IN OUR FEEDBACK (JUST TYPE IN PRODUCT DESCRIPTION INTO OUR FEEDBACK SECTION)  STANDARD DEVELOPING TIMES DEVELOP AS 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