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49019900
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANSPrinted books, brochures, leaflets and similar printed matter, whether or not in single sheets

Other

Standard EU duty
0%
VAT
5%
Additional duties / sanctions
0 rules
Docs required
77 docs
C067Y069Y949Y935X060X061+71
Preferences
ERGA OMNES 0%ERGA OMNES 0%GB 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
5

Binding Tariff Information

BTI classification examples

DEgold166/25-6

8-page illustrated assembly and operating manual

paperGRI 1GRI 5bGRI 6
FRsilver24-02215

Crochet kit for making teddy bear clothes

paperGRI 1GRI 2bGRI 3bGRI 5bGRI 6
DEgold060/23-1

Children's educational brochure with flashcards and certificate

paperGRI 1GRI 3bGRI 5bGRI 6
FRsilver24-02723

Retail bracelet making kit with instruction book

paperGRI 1GRI 2bGRI 3bGRI 5bGRI 6
SKgold1/25/215

Hardcover printed book on church history

paperGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification

CN code 490199 covers printed matter other than books: trade catalogues, advertising prospectuses, information leaflets, instruction manuals and other publications.

Regulations and VAT

Advertising prints may not benefit from reduced book VAT rates. Advertising materials imported as samples may be duty-exempt. Pharmaceutical advertising is regulated.

Import and trade

Standard customs documentation. Zero duty rate. Major print service suppliers China, India and European countries.

Customs classification of printed matter CN 4901 99

Printed matter and publications under CN 4901 99 include advertising prints and catalogues. Many Chapter 49 products benefit from reduced or zero customs duty. Classification depends on the type of print, purpose, and format. Advertising prints may have different rates than books. Import VAT applies at the product-specific rate.

Frequently asked questions

Do trade catalogues benefit from zero customs duty?
Yes. Printed matter under CN 490199 has zero duty in the EU.
Are advertising materials imported as samples duty-exempt?
Samples of negligible value may qualify for duty exemption under Regulation (EC) No 1186/2009.
Are instruction manuals imported with machines classified separately?
Manuals forming an integral part of machinery are typically not separately classified. Separately imported manuals fall under CN 490199.
What duty applies to advertising prints and catalogues CN 4901 99?
Advertising prints and catalogues under CN 4901 99 may benefit from reduced or zero customs duty. Check the current rate in TARIC. Import VAT depends on the type of printed matter.