Trade Tariff: look up commodity codes, duty and VAT rates

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There are important notes for classifying your goods shown further down this page

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01
Heading 01: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
02
Heading 02: Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
03
Heading 03: Children's picture, drawing or colouring books
04
Heading 04: Music, printed or in manuscript, whether or not bound or illustrated
05
Heading 05: Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
06
Heading 06: Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
07
Heading 07: 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
08
Heading 08: Transfers (decalcomanias)
09
Heading 09: Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
10
Heading 10: Calendars of any kind, printed, including calendar blocks
11
Heading 11: Other printed matter, including printed pictures and photographs

There are important chapter notes for this part of the tariff:

  • 1. This chapter does not cover:
    • (a) photographic negatives or positives on transparent bases (Chapter 37);
    • (b) maps, plans or globes, in relief, whether or not printed (heading 9023);
    • (c) playing cards or other goods of Chapter 95; or
    • (d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.
  • 2. For the purposes of Chapter 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.
  • 3. 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, whether or not containing advertising material.
  • 4. Heading 4901 also covers:
    • (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;
    • (b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and
    • (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.
    • However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.
  • 5. Subject to Note 3 to this Chapter, heading 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.
  • 6. For the purposes of heading 4903, the expression ‘children’s picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.

Last updated: 21 October 2020 View latest amendments