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SA Customs Tariff (Schedule 1 Part 1) Print

Section X
Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap), Paper or Paperboard; Paper and Paperboard and Articles thereof
Chapter 49
Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans

Notes

1.

This Chapter does not cover the following:

(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, stamp-postmarks, first-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 in heading 49.01, whether or not containing advertising material.

4.

Heading 49.01 also covers the following:

(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 in 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.

Additional Note

1.

Tariff subheadings 4907.00.16 and 4907.00.18 applies to the foreign currency banknotes mentioned therein, exported from the Republic.

Heading CD Description Unit General EU EFTA SADC
4907.00 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title:
4907.00.1 - Banknotes:
4907.00.11 0 -- National currency, in circulation, repatriated from abroad kg free free free free
4907.00.12 9 -- National currency, not in circulation, printed abroad kg free free free free
4907.00.14 5 -- Foreign currency, in circulation, imported kg free free free free
4907.00.16 1 -- Foreign currency, printed locally, not in circulation, as provided for in Additional Note 1 to Chapter 49 kg free free free free
4907.00.18 8 -- Foreign currency, in circulation, as provided for in Additional Note 1 to Chapter 49 kg free free free free
4907.00.19 6 -- Other kg free free free free
4907.00.30 7 - Travellers cheques and bills of exchange, denominated in a foreign currency kg free free free free
4907.00.40 4 - Postage stamps kg free free free free
4907.00.50 1 - Revenue stamps kg free free free free
4907.00.90 0 - Other kg 15% free free free

Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.