PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Chapter 49 of the EU Customs Tariff covers printed books, booklets, newspapers, periodicals and other printed matter, manuscripts, typescripts and plans. Classified here are printed books, booklets, leaflets and similar printed matter (in single sheets or folded), newspapers, journals and periodicals, whether or not illustrated or containing advertising, picture albums and picture books for children, maps and hydrographic and similar charts (including atlases, wall maps, topographic plans), printed music (scores), printed calendars (including calendar blocks), postage stamps, revenue stamps, banknotes, securities, cheques, share certificates and similar documents, transfers (decalcomanias), printed postcards and illustrated postcards, greeting cards, advertising material, trade catalogues and similar, and other miscellaneous printed matter. Chapter 49 is significant for the publishing, advertising and printing sectors. Books and newspapers benefit from preferential customs and tax treatment in many countries, reflecting policies supporting culture and access to information. The import of printed matter is not subject to special restrictions, except for materials potentially infringing intellectual property rights.

Most products in Chapter 49 are exempt from customs duty. Books, booklets and leaflets carry a zero duty rate. Newspapers, journals and periodicals are exempt from duty. Maps and charts are subject to a zero rate. Printed music carries a rate of 0%. Calendars are subject to a zero duty rate. Postcards and greeting cards may be subject to a rate of up to 6.5%. Advertising material and trade catalogues carry a rate of 0%. Upon import of books into Poland, a reduced VAT rate of 5% applies. Newspapers and periodicals benefit from a reduced VAT rate of 8%.

The classification of printed matter requires establishing whether the product is a book, newspaper, advertising material or another type of printed matter. Books with interactive elements (sound, movement) may be classified as toys (Chapter 95). E-books on physical media are generally classified in Chapter 85, not 49. Calendars with advertising elements are classified in different headings depending on their content. Personalised printed matter (e.g. diplomas) is classified as miscellaneous printed matter. Reproductions of works of art are classified under heading 4911.