Chapter 49

Printed books, newspapers, pictures and other products

of the printing industry; manuscripts, typescripts and plans

Notes.

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 No. 90.23);

(c) Playing cards or other goods of Chapter 95; or

(d) Original engravings, prints or lithographs (heading No. 97.02), postage or revenue stamps, stamp – postmarks, first – day covers, postal stationery or the like of heading No. 97.04, antiques of an age exceeding one hundred 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 a computer, 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 No. 49.01, whether or not containing advertising material.

4.- Heading No. 49.01 also covers:

(a) A collection of printed reproductions of, for example, works of art or drawings, with 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.

How ever, printed pictures or illustrations not heading a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11.

5.- Subject to Note 3 to this Chapter, heading No. 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No. 49.11.

6.- For the purposes of heading No. 49.03, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

Explanatory remarks to chapter 49

1- Entry (except for scientific books and publications which are solely subject to the approval of the Ministries of Culture and Science) needs the permission of the Ministry of Culture and Islamic Guidance.

2- Customs clearance of all books, publications and printed matters are subject, without any exception, to the consent of the Ministry of Culture and Islamic Guidance.

3- The exportation of the goods covered by this chapter which are freely supplied with in the country, shall not require further specific licensing. However, for the exportation of items which are not allowed for internal supply, relevant license should be obtained from the Ministry of Culture and Islamic Guidance.

4- Black forms and documents (tickets, bills of loading, flight schedules) used by foreign airline companies are exempted from CBT subject to the prior approval and confirmation by the Directorate – General for Civil Aviation that the same treatment is reciprocally accorded to the representatives of the Islamic Republic of Iran airline companies in the respective host countries.

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