SECTION X · Capítulo 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Nomenclatura y aranceles de 2026 del arancel consolidado BT2026. FUENTE
Notas de capítulo (17)
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, 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:
(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.
(SEN): Tham khảo chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
(*): Trong phạm vi nhóm 49.07 và 71.18, khái niệm "loại pháp định" được hiểu là công cụ thanh toán phát hành bởi ngân hàng được pháp luật công nhận
| Código SA | Descripción | Unidad | Derecho de importación ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | ||||
| 4901.10.00 | - In single sheets, whether or not folded | kg/unit | 5% | 0% | * / 5 / 8 / 10 (varios tipos) |
| - Other: | |||||
| 4901.91.00 | - - Dictionaries and encyclopaedias, and serial instalments thereof | kg/unit | 5% | 0% | * / 5 / 8 / 10 (varios tipos) |
| 4901.99 | - - Other: | ||||
| 4901.99.10 | - - - Educational, technical, scientific, historical or cultural books | unit | 5% | 0% | * / 5 / 8 / 10 (varios tipos) |
| 4901.99.90 | - - - Other | unit | 7,5% | 5% | * / 5 / 8 / 10 (varios tipos) |
| 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | ||||
| 4902.10.00 | - Appearing at least four times a week | unit | 5% | 0% | * / 8 / 10 (varios tipos) |
| 4902.90 | - Other: | ||||
| 4902.90.10 | - - Educational, technical, scientific, historical or cultural journals and periodicals | unit | 5% | 0% | * / 8 / 10 (varios tipos) |
| 4902.90.90 | - - Other | unit | 5% | 0% | * / 8 / 10 (varios tipos) |
| 4903.00.00 | Children’s picture, drawing or colouring books | unit | 5% | 0% | * / 8 / 10 (varios tipos) |
| 4904.00.00 | Music, printed or in manuscript, whether or not bound or illustrated | unit | 7,5% | 5% | 5 / 8 / 10 (varios tipos) |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | ||||
| 4905.20.00 | - In book form | unit | 5% | 0% | 5 / 8 / 10 (varios tipos) |
| 4905.90.00 | - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (varios tipos) |
| 4906.00.00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | kg/unit | 5% | 0% | 8 / 10 (varios tipos) |
| 4907 | 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 | ||||
| 4907.00.10 | - Banknotes, being legal tender | kg/unit | 5% | 0% | * / 8 / 10 (varios tipos) |
| - Unused postage, revenue or similar stamps: | |||||
| 4907.00.21 | - - Postage stamps | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4907.00.29 | - - Other | kg/unit | 5% | 0% | 8 / 10 (varios tipos) |
| 4907.00.50 | - Cheque forms | kg/unit | 5% | 0% | 8 / 10 (varios tipos) |
| 4907.00.60 | - Stock, share or bond certificates and similar documents of title | kg/unit | 5% | 0% | 8 / 10 (varios tipos) |
| 4907.00.90 | - Other | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4908 | Transfers (decalcomanias) | ||||
| 4908.10.00 | - Transfers (decalcomanias), vitrifiable | kg/unit | 7,5% | 5% | 8 / 10 (varios tipos) |
| 4908.90.00 | - Other | kg/unit | 22,5% | 15% | 8 / 10 (varios tipos) |
| 4909.00.00 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4910.00.00 | Calendars of any kind, printed, including calendar blocks | unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4911 | Other printed matter, including printed pictures and photographs | ||||
| 4911.10 | - Trade advertising material, commercial catalogues and the like: | ||||
| 4911.10.10 | - - Catalogues listing only educational, technical, scientific, historical or cultural books and publications | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4911.10.90 | - - Other | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| - Other: | |||||
| 4911.91 | - - Pictures, designs and photographs: | ||||
| 4911.91.10 | - - - Designs | kg/unit | 15% | 10% | 8 / 10 (varios tipos) |
| - - - Other, of a kind to be mounted for instructional purposes: | |||||
| 4911.91.21 | - - - - Anatomical and botanical | kg/unit | 15% | 10% | 8 / 10 (varios tipos) |
| 4911.91.29 | - - - - Other | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| - - - Other: | |||||
| 4911.91.91 | - - - - Anatomical and botanical | kg/unit | 15% | 10% | 8 / 10 (varios tipos) |
| 4911.91.99 | - - - - Other | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4911.99 | - - Other: | ||||
| 4911.99.10 | - - - Printed cards for jewellery or for small objects of personal adornment or articles of personal use normally carried in the pocket, handbag or on the person | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4911.99.20 | - - - Printed labels for explosives other than those of heading 48.21 | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4911.99.30 | - - - Educational, technical, scientific, historical or cultural material printed on a set of cards | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4911.99.40 | - - - Printed matter which grants the right to access, install, reproduce or otherwise use software (including games), data, internet content (including in-game or in-application content) or services, or telecommunications services (including mobile services) | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |
| 4911.99.90 | - - - Other | kg/unit | 30% | 20% | 8 / 10 (varios tipos) |