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Current tariff classification

Schedule 3 - Section X

Section X - Pulp of wood or of o​​​ther cellulosic material, recovered (waste and scrap) paper and paperb​​oard, and articles thereof

Chapter 49 - Printed books, newspaper, pictures and other products of the printing industry; manuscripts, typescripts and plans

Notes.

  1. This Chapter does not cover:
    1. Photographic negatives or positives on transparent bases (Chapter 37);
    2. Maps, plans or globes, in relief, whether or not printed (9023.00.00);
    3. Playing cards or other goods of Chapter 95; or
    4. Original engravings, prints or lithographs (9702), postage or revenue stamps, stamppostmarks, first-day covers, postal stationery or the like of 9704.00.00, antiques of an age exceeding one hundred years or other articles of Chapter 97.
  2. For the purposes of Chapter 49, "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 4901, whether or not containing advertising material.
  4. 4901 also covers:
      1. 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;
      2. A pictorial supplement accompanying, and subsidiary to, a bound volume; and
      3. 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.
    1. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in 4911
  5. Subject to Note 3 to this Chapter, 4901 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 4911.
  6. For the purposes of 4903.00.00, "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.
Note 1(d) operative 1/1/22.
4901
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
4903
Children's picture, drawing or colouring books
4904
Music, printed or in manuscript, whether or not bound or illustrated
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
4906
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
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
4908
Transfers (decalcomanias)
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
4910
Calendars of any kind, printed, including calendar blocks
4911
Other printed matter, including printed pictures and photographs
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4901PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS:
4901.10.00 01 ..- In single sheets, whether or not folded Free View TCOs for 4901.10.00
4901.9- Other:
4901.91.00 02 No-- Dictionaries and encyclopaedias, and serial instalments thereof Free View TCOs for 4901.91.00
4901.99-- Other: View TCOs for 4901.99
4901.99.10 30 No--- Australian telephone directories and Australian timetablesFree
View TCOs for 4901.99.10
4901.99.90--- OtherFree View TCOs for 4901.99.90
Books, booklets:
03 No .Fashion books
.Other:
31 No ..Paperbound or unbound
05 No ..Other
32 No Other
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4902NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL:
4902.10.00 07 No - Appearing at least four times a weekFree View TCOs for 4902.10.00
4902.90.00 - OtherFree View TCOs for 4902.90.00
08 No Comics and similar publications where the content is expressed mainly by means of illustrations
19 No Other
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4903.00.00CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKSFree View TCOs for 4903.00.00
12 No Paperbound or unbound
13 No Other
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4904.00.00 14 NoMUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATEDFree View TCOs for 4904.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4905MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED:
4905.20.00 18 No - In book formFree View TCOs for 4905.20.00
​4905.90.00 19 No- OtherFree View TCOs for 4905.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4906.00.00 60 NoPLANS 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 FOREGOINGFree View TCOs for 4906.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4907UNUSED 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 33 ..--- Stamps and banknotesFree View TCOs for 4907.00.10
4907.00.90 40 ..--- Other5% View TCOs for 4907.00.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4908TRANSFERS (DECALCOMANIAS):
4908.10.00 22 .. - Transfers (decalcomanias), vitrifiable5% View TCOs for 4908.10.00
4908.90.00 23 .. - Other5% View TCOs for 4908.90.00
View TCOs for 4908.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4909.00.00 31 NoPRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS5% View TCOs for 4909.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4910.00.00 26 ..CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS5% View TCOs for 4910.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4911OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS:
4911.10- Trade advertising material, commercial catalogues and the like: View TCOs for 4911.10
4911.10.10 35 ..--- Catalogues of visual or auditory material of an educational, scientific or cultural characterFree View TCOs for 4911.10.10
4911.10.90 36 ..--- Other5% View TCOs for 4911.10.90
4911.9- Other:
4911.91.00 28 ..-- Pictures, designs and photographs5%
DCS:4%
DCT:5%
View TCOs for 4911.91.00
View TCOs for 4911.91
4911.99 -- Other: View TCOs for 4911.99
4911.99.10 29 ..--- 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) 5%
From 1 July 2018: 2.5%
From 1 July 2019: Free 
View TCOs for 4911.99.10
4911.99.90 30 ..--- Other 5% View TCOs for 4911.99.90

Footnote

V.3

Operative 1/7/24

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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