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 90.23);

 

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

 

(d)                    Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp­postmarks, ffirst day covers, postal stationery or the like of heading 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 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 m heading 49.01, whether or not containing advertising material.

 

4.‑ Heading 49.01 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 49.11.

 

5.‑ Subject to Note 3 to this Chapter, heading 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 m heading 49.11.

 

6.‑ For the purposes of heading 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 Ministry of Science, Research and Technology) requires 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 within the country, shall not require further specific licensing. However, for the exportation of items which are not allowed for internal supply, relevant licence should be obtained from the Ministry of Culture and Islamic Guidance.

 

4-                       Blank forms and documents (tickets, bills of lading, flight schedules) used by foreign airline companies are liable to an ID rate of 4% of the value and also 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.