{"data":{"id":"40817","type":"heading","attributes":{"goods_nomenclature_item_id":"4907000000","description":"Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title","description_plain":"Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN208","type":"footnote"},{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"10","type":"section"}},"chapter":{"data":{"id":"40797","type":"chapter"}},"commodities":{"data":[{"id":"40818","type":"commodity"},{"id":"40819","type":"commodity"},{"id":"70439","type":"commodity"}]}}},"included":[{"id":"10","type":"section","attributes":{"numeral":"X","title":"Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof","position":10,"section_note":null}},{"id":"40797","type":"chapter","attributes":{"goods_nomenclature_item_id":"4900000000","description":"PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS","formatted_description":"Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans","chapter_note":"1. This chapter does not cover:\r\n\r\n    a. photographic negatives or positives on transparent bases (Chapter [37](/chapters/37));\r\n\r\n    b. maps, plans or globes, in relief, whether or not printed (heading [9023](/headings/9023));\r\n\r\n    c. playing cards or other goods of Chapter [95](/chapters/95); or\r\n\r\n    d. original engravings. prints or lithographs (heading [9702](/headings/9702)), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading [9704](/headings/9704), antiques of an age exceeding one hundred years or other articles of Chapter [97](/chapters/97).\r\n\r\n2. For the purposes of Chapter [49](/chapters/49), the term 'printed' also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.\r\n\r\n3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading [4901](/headings/4901), whether or not containing advertising material.\r\n\r\n4. Heading [4901](/headings/4901) also covers:\r\n\r\n    a. a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;\r\n\r\n    b. a pictorial supplement accompanying, and subsidiary to, a bound volume; and\r\n\r\n    c. printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.\r\n\r\n    However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading [4911](/headings/4911).\r\n\r\n5. Subject to Note 3 to this Chapter, heading [4901](/headings/4901) does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading [4911](/headings/4911).\r\n\r\n6. For the purposes of heading [4903](/headings/4903), the expression 'children's picture books' means books for children in which the pictures form the principal interest and the text is subsidiary.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN208","type":"footnote","attributes":{"code":"TN208","description":"The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/syria-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade.","formatted_description":"The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/syria-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade."}},{"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":"20007338-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country 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