Chapter 37

Photographic or cinematographic goods

 

Notes.

 

1.‑ This Chapter does not cover waste or scrap.

 

2.‑ In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

 

Explanatory remarks to chapter 37

 

1-                       If covered by this chapter, tapes of a width of 17.5 mm or above, used for cinematographic sound recording, are subject to a ID rate of 20% of the value.

 

2-                       Importation of recorded films is subject to the approval of the Ministry of Culture and Islamic Guidance.