قسمت دهم. Section X خميرچوب يا ساير مواد اليافي سلولزي كاغذ يا مقوا براي بازيافت كاغذ و مقوا و اشياء ساخته شده از آنها

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1 قسمت دهم خميرچوب يا ساير مواد اليافي سلولزي كاغذ يا مقوا براي بازيافت كاغذ و مقوا و اشياء ساخته شده از آنها فصل چهل و هفتم: خمير چوب يا ساير مواد اليافي سلولزي كاغذ ياا مواوا ااراي اازيافت )آخال و ضايعات( فصل چهل و هشتم: كاغذ و مووا اشياء ساخته شده از خمير كاغذ از كاغذ ياا از مووا فصل چهل و نهم: كتااب ووزااماه وياوير و سااير متياوعت چاپعت چاا دستاوشتهها وايپشدهها و اوشهها 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 : Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Chapter 8: Paper and paperboard; articles of paper pulp, of paper or of paperboard: Chapter : Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

2 30 مقررات صادرات و واردات سال 3 Section X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF قسمت دهم خمير چوب يا ساير مواد اليافي سلولزي كاغذ يا مقوا براي بازيافت )آخال و ضايعات( كاغذ و مقوا و اشياء ساخته شده از آنها Chapter Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard فصل خمير چوب يا ساير مواد اليافي سلولزي كاغذ يا مقوا براي بازيافت )آخال و ضايعات( Notes.. For the purposes of heading 02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 2% or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 8% sodium hydroxide (NaOH) at C, and for sulphite wood pulp an ash content that does not exceed 0.5% by weight. منظور از اصطالح "خمير چو شيميا از جر ه 02 يادداشتها. به مفهوم شماره حل شونده" خميرهاي چو شيميا هستند كه جر جر ه سانتيگراج بعد از ك ساعت جر محلول سوج سوزر ر حا ي 8 جرصد هيدر اكسيد سد )NaOH( بخش غير قابل حل رنها جر مورج خميرهاي چو رماجه شده با سوج ا سولفات جرصد زن ا بيشتر جر مورج خميرهاي چو رماجهشده با سولفيت جرصد زن ا بيشتر باشد جر مورج خمير چو سولفيت مقدار خاكستر رن از 2/8 جرصد زن بيشتر نباشد Mechanical wood pulp خمير چوب مكانيكي Chemical wood pulp, dissolving grades خمير چوب شيميايي از درجه حل شونده. 03 Chemical wood pulp, soda or sulphate, other than dissolving grades. خمير چوب شيميايي آمادهشده با سود )soda( ياا با سولفات غير از خميرها از درجه حل شونده. - Unbleached: سفيد نشده: Coniferous تيره كاج Non-coniferous غير تيره كاج - Semi-bleached or bleached: نيمه سفيدشده ا سفيد شده: Coniferous تيره كاج Non-coniferous غير تيره كاج 0 Chemical wood pulp, sulphite, other than dissolving grades. خمير چوب شيميايي آماده شده با سولفيت غياراز خميرها از درجه حل شونده. 2 - Unbleached: سفيد نشده:

3 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و هفتم Coniferous تيره كاج Non-coniferous غير تيره كاج - Semi-bleached or bleached: نيمه سفيدشده ا سفيد شده: Coniferous تيره كاج Non-coniferous غير تيره كاج Wood pulp obtained by a combination of mechanical and chemical pulping processes. خمياار چااوب حاتاال از تركياا خميرساز به طريق مكانيكي و شيميايي. فراي اادها Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. خميرهاا اليااك كاه از كاغاق ياا مقاوا بارا بازيافت )آخال و ضايعات( يا از ساير ماواد الياافي سلولز به دست ميآي د Cotton linters pulp خمير لينتر پنبه Pulps of fibres derived from recovered (waste and scrap) paper or paperboard خميرهاي الياف كه از كاغذ ا مقواي براي باز افت )رخال ضا عات( به جست م ر د , of bamboo از بامبو : : Mechanical مكانيك Chemical 22 شيميا obtained by a combination of mechanical on chemical processes 22 حاصل از تركيب فرر ندهاي مكانيك شيميا 0 Recovered (waste and scrap) paper or paperboard. كاغذ ا مقوا براي باز افت)رخال ضا عات( Unbleached kraft paper or paperboard or corrugated paper or paperboard كاغذ ا مقواي كرافت سفيد نشده ا كاغذ ا مقواي موججار paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass كاغذها ا مقواهاي عمدتا ساخته شده از خمير شيميا سفيد شده رنگ نشده جر توجه Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) كاغذ مقواي عمدتا ساخته شده از خمير مكانيك )م الا ر زنامه نشر ات اج اري ا را چاپ همانند( , including unsorted waste and scrap همچنين رخال ضا عات ور نشده

4 32 مقررات صادرات و واردات سال 3 Chapter 8 Paper and paperboard; articles of paper pulp, of paper or of paperboard فصل كاغذ و مقوا اشياء ساختهشده از خمير كاغذ از كاغذ يا از مقوا Notes.. For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (irrespective of thickness or weight per m 2 ). 2. This Chapter does not cover: (a) Articles of Chapter 30; (b) Stamping foils of heading 32.2; (c) Perfumed papers and papers impregnated or coated with cosmetics (Chapter 33); (d) Paper and cellulose wadding impregnated, coated or covered with soap or detergent (heading 3.0), or with polishes, creams or similar preparations (heading 3.05); (e) Sensitised paper and paperboard of headings 3.0 to 3.0; (f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22); (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 8. (Chapter 3); (h) Articles of heading 2.02 (for example, travel goods); (ij) Articles of Chapter 6 (manufactures of plaiting material); (k) Paper yarn and textile articles of paper yarn (Section XI); (l) Articles of Chapter 6 or Chapter 65; (m) Abrasive paper and paperboard (heading 68.05) or paper - or paperboard-backed mica (heading 68.) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); (n) Metal foil backed with paper or paperboard (generally Section XIV or XV); (o) Articles of heading 2.0; (p) Articles of Chapter 5 (for example, toys, games, sports) requisites) (q)articles of chapter 6(forexamle, buttons, sanitary towels (pads)and tampons, napkins (diapers) and napkin liners for babies. 3. Subject to the provisions of Note, headings 8.0 to 8.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs يادداشتها. به مفهوم ا ن فصل ز جرموارجي كه مقررات مرا ري باشد اغه كاغذ همچنين شامل كاغذ مقوا )صرفنظر از ضخامت ا زن هر متر مرب(( نيز م شوج. 2 مشمول ا ن فصل نم شوج: الف اشياء فصل 02 رقههاي جاغزن مشمول شماره ج كاغذهاي معطر كاغذهاي رغشته قشرزجه ا اند جه با مواج ررا ش )فصل 00 ( ج كاغذ ا ات سلولز رغشته قشرزجه اند جه ا پوشانده با صابون ا با مواج 28 پاككننده )Detergents( )شماره ا با فرر رجههاي همانند )شماره 0( ا با كرم اكس پوليش ال 0 28 لرا ت 2 0 ( 2 ه كاغذ مقواي حساسشده مشمول شمارههاي 0 كاغذهاي رغشته به معرفهاي تشخيص بيماري ا رزما شگاه )00 0 ( ز ر پالستيك مطبق شده جاراي كاغذ ا مقوا محصوالت متشكل از ك ال ه كاغذ ا مقواي اند جه ا پوشانده با ك ال ه از ماجه پالستيك قت كه ضخامت ال ه اخير از نصف ضخامت كل تجا ز كند اشياء ساخته شده از ا ن مواج برير از پوششهاي ج واري مشمول شماره ( )فصل ح اشياء مشمول شماره ط اشياء فصل )م الا لوازم سفر( )مصنوعات حصيرباف ا سبدباف ( ي نخهاي كاغذي اشياء نسج از نخهاي كاغذي )قسمت ازجه ( 2 0 ك اشياء فصل 0 ا فصل 0 ل كاغذ مقواي سنباجه )شماره )شماره 0( ا ميكا با تكيهگاه كاغذي امقوا 0( ( ل كاغذ مقواي پوشيده شده از پوجر ميكا مشمول ا ن فصل م گرجج( م رقه نوار نازك فلزي با تكيهگاه كاغذي ا مقوا )عموما قسمت چهارجه ا پانزجه ( 22 8 ن اشياء مشمول شماره س اشياء فصل 2 )م الا اسبا بازي باز چه لوازم رزش ) ع اشياء فصل ( 6 م الا جكمهها حولههاي بهداشت (pads) جستمالها پوشاك كامل نوزاج لرا ت تاموونها 2 شامل كاغذ )Calendering( نورجكرجن 28 )Glazing( (dia pers) 3 با رعا ت مندر ات اججاشت شمارههاي فو مقواها استكه ازطر قعمليات نورجكرجن العاجه) Super-calendering ( برا همانند اترمارك بدل كرجن كرجن ا عمليات تكميل water-marking( )Fales ا جرخشنده كرجن سطح sizing( )Surface همچنين شامل كاغذ مقوا ا ات سلولز رقههاي

5 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و هشتم 33 of cellulose fibers, colored or marbled throughout the mass by any method. Except where heading 8.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibers which have been otherwise processed.. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fiber content consists of wood fibers obtained by a mechanical or chemimechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf ( MPa) on each side exceeding 2.5 micrometers (microns), weighing not less than 0 g/m 2 and not more than 65 g/m For the purposes of heading 8.02, the expressions "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non perforated punch-cards and punch tape paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria: For paper or paperboard weighing not more than 50 g/m 2 : (a) containing 0% or more of fibers obtained by a mechanical or chemi-mechanical process, and. weighing not more than 80 g/m 2, or 2. colored throughout the mass; or (b) containing more than 8% ash, and. weighing not more than 80 g/m 2, or 2. colored throughout the mass; or (c) containing more than 3% ash and having a brightness of 60% or more; or (d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kpa. m 2 /g; or (e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kpa. m 2 /g. For paper or paperboard weighing more than 50 g/m 2 : (a) colored throughout the mass; or (b) having a brightness of 60% or more, and. a caliper of 225 micrometers (microns) or less, or 2. a caliper of more than 225 micrometers (microns) but not more than 508 micrometers (microns) and an ash content of more than 3%; or (c) having a brightness of less than 60%, a caliper of 25 الياف سلولزي )نط(( م نم باشد كه خمير رن جر توجه )نه جر سطح(به هر طر ق رنگشده ا مرمري شده باشد. بجز موارجي كه جر شماره به نحو ج گري مقرر گرج ده كاغذ مقوا ا ات سلولز ا رقههاي الياف سلولزي )نط(( كه به نحو ج گري تحت عمليات قرار گرفته باشند مشمول ا ن شماره گرجند. جر ا ن فصل اصطالح»كاغذ ر زنامه«)Newsprint( نزجه اند جه نشده از نوع كه براي چاپ ر زنامه به كار م 2 كمتر از جرصد زن كل الياف رن را الياف چو عبارت است از كاغذ قشر ر ند كه نه حاصل از ك فرر ند مكانيك ا شيميا مكانيك تشكيل جاجه رهار نزجه ا خيل زئ باشد جر ه ناهمواري رنكه با جستگاه پاركر پر نت سورف رهارزجه Parker Print ( )Sorf از 0/ از ) ك مگاپاسكال )Mpa 8 اندازهگيري م ميكر متر )ميكر ن( زن رن كمتر از شوج ر ي هر ك از ج گرم جر هر متر مرب( نباشد. به مفهوم شماره نوشتن چاپ ا مقاصد گرافيك» سطح بيش گرم جر هر مترمرب( بيشتر اصطالح»كاغذ مقوا از نوع مورج استفاجه براي»كارت پان ا كاغذ نوار پان سوراخ نشده«شامل كاغذ مقواهائ م شوج كه عمدتا از خمير سفيد شده ا از خمير به جست رمده با فرر ند مكانيك ا شيميا مكانيك ساخته شده جاراي ك از ضوابط ز ر باشند: براي كاغذ مقوا كه زن ك متر مرب( رن بيش از الف جاراي مكانيك باشد جرصد ا بيشتر الياف حاصل از ك فرر ند مكانيك زن ك متر مرب( رن بيش از 2 2 خمير رن كالا جر توجه رنگ شده باشد ا جاراي بيش از جرصد خاكستر باشد زن ك متر مرب( رن بيش از 2 2 خمير رن كالا جر توجه رنگ شده باشد ا گرم نباشد ا گرم نباشد ا گرم نباشد: ا شيميا ج جاراي بيش از 0 جرصد خاكستر بوجه اند س جرخشان رن )عامل 02 انعكاس( جرصد ا بيشتر باشد. ج جاراي بيش از 0 جرصد تا حداك ر جرصد خاكستر باشد اند س جرخشان رن )عامل انعكاس( كمتر از حد پارگ بيش از نباشد ا 02 0/ كيلو پاسكال متر مرب( برگرم جرصد اند س مقا مت رن تا ه جاراي بيش از 0 جرصد خاكستر باشد اند س جرخشان انعكاس( )K Pa.m2/g2.5( 02 رن )عامل جرصد ا بيشتر اند س مقا مت رن جر حد پارگ بيش از 2/5 كيلو پاسكال متر مرب( بر گرم )K. Pa.m2.5( براي كاغذ ا مقوا كه زن هرمتر مرب( رن بيش از الف خمير رن كالا جرتوجه رنگ شده باشد ا اند س جرخشان رن )عامل انعكاس( نباشد ضخامت رن بيش از 2 ضخامت رن بيش از گرم باشد: جرصد ا بيشتر باشد ميكر متر )ميكر ن( نباشد ا ميكر متر )ميكر ن( بوجه اما از 2 ميكر متر )ميكر ن( بيشتر نباشد مقدار خاكستر رن بيش از جرصد باشد ا ج اند س جرخشان رن )عامل انعكاس( كمتر از رن جرصد ضخامت ميكر متر )ميكر ن( كمتر بوجه مقدار خاكستر رن بيش

6 ( 3 مقررات صادرات و واردات سال 3 micrometers (microns) or less and an ash content of more than 8%. Heading 8.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 6. In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fiber content consists of fibers obtained by the chemical sulphate or soda processes.. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 8.0 to 8. are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature. 8. Headings 8.0 and 8.03 to 8.0 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (a) in strips or rolls of a width exceeding 36 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 5 cm in the unfolded state.. For the purposes of heading 8., the expression "wallpaper and similar wall coverings" applies only to: (a) Paper in rolls, of a width of not less than 5 cm and not more than 60 cm, suitable for wall or ceiling decoration: (i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, to be classified in heading Heading 8. does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.. Heading 8.23 applies, inter alia, to perforated paper or از جرصد باشد. با ا ن حال شماره شامل كاغذ مقواي صاف )از مله كاغذ براي كيسه چاي شوج. نم )TEA-BAG PAPER( 2 از ا كاغذ مقواي نمدي جر ا ن فصل منظور از»كاغذ مقواي كرافت«كاغذ مقوا است كه كمتر جرصد زن كل الياف رن را الياف به جست رمده از فرر ند شيميا با سولفات ا با سوج تشكيل جهد. ز جر موارجي كه جر متن شمارهها مقررات مرا ري باشد كاغذ مقوا ا ات سلولز رقههاي الياف سلولزي )نط(( كه ممكن است جر رن احد مشمول ج ا چند شماره از شمارههاي لرا ت شماره از لحاظ ترتيب عدجي جر نمانكالتور طبقهبندي شوند. شمارههاي باشد: 28 لرا ت رقههاي الياف سلولزي )نط(( م 22 ك به شكل نوار ا ر ل كه عرض رن بيش از ج م به شكل ر ضل( رن از شوند با د جر رخر ن فقط شامل كاغذ مقوا ا ات سلولز شوج كه به ك از اشكال ز ر عرضه شده سانت متر باشد ا هاي مرب( ا مستطيل كه جر حالت تا نشده حداقل ك سانت متر ضل( ج گر رن از 8 سانتيمتر بيشتر باشد. 6 به مفهوم شماره 8 اصطالح»كاغذ ج واري پوششهاي ج واري همانند«فقط شامل موارج ز ر است: الف كاغذ به شكل ر ل مناسب براي تزئين ج وار ا سقف به پهناي حداقل سانتيمتر حداك ر سانتيمتر: 802 ك جانهجار شده )Grained( نقش بر سته )Embossed( رنگ شده جر سطح چاپ شده با نقش نگار ا سطح رن به نحوي ج گرتزئينشده )براي م ال با پرز منسو ات( حت اند جه ا پوشانده شده با محافد از مواج پالستيك شفاف Transparent( ج م به علت رميختن با ر زه چو كاه غيره سطح رن ناهموار شده باشد سوم ر ه رن با ماجه پالستيك اند جه ا پوشانده شده ال هاي از ماجه پالستيك جانهجار شده جاغزجه رنگ شده چاپ شده با نقش نگار ا به نحوي ج گر تزئين شده باشد ا چهارم ر ة رن با مواج قابل بافت پوشانده شده باشد حت به صورت رشتههاي متوازي به ه بسته شده ا بافته شده حاشيه كناره از كاغذ كار شده به شرح مذكور جر فو حت به شكل ر ل مناسب براي تزئين ج وار ا سقف ج پوششهايج واري از كاغذ متشكل از چند ن پانل به شكل ر ل ا ر شماره چاپ شدهبه نحوي كه پس از نصب ر ي ج وار ك منظره ا ك تابلو ا ك تصو ر مشخص را تشكيل جهد. محصوالت با بنيان كاغذ ا مقوا )Paperboard( مناسب براي استفاجه ه به عنوان كفپوش ه پوشش ج وار جر رج ف 00 Coverings( )Wall م 02 شامل ر طبقهبندي شوند. ها كارتهاي داشدن با ست )Loose Sheets or card( بر ده شده به اندازه معين حت چاپ شده جاراي نقش بر سته ا سوراخ شوج. شده نم شماره 00 به ژه شامل كاغذ مقواي سوراخ شده براي جستگاه غاكارج

7 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و هشتم 35 paperboard cards for Jacquard or similar machines and paper lace. 2. Except for the goods of heading 8. or 8.2, paper, paperboard, cellulose wadaing and artkles there of printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall in chaprr. Notes.. For the purposes of subheadings 80. and 80., "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 5 g/m 2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight g/m Minimum Mullen bursting strength KPa For the purposes of subheadings 80.2 and 80.2, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m 2 but not more than 5 g/m 2 and meeting one of the following sets of specifications: (a) Having a Mullen burst index of not less than 3. kpa. m 2 /g and a stretch factor of more than.5% in the cross direction and of more than 2% in the machine direction. (b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight: Weight G/m Machine Direction ,230,25 Minimum tear mn Machine direction plus cross direction,50,0 2,00 2,635 3,060 Minimum tensile kn/m Cross Direction Machine direction plus cross direction For the purposes of subheading 805., "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of ا جستگاههاي همانند كاغذ توري م باست ناي اشياء شمارههاي 8 ا شوج. كاغذ مقوا ا ات سلولز اشياء 08 ساخته شده از رنها كه جاراي چاپ ا تصا ري هستند كه نسبت به مورج 2 استفاجه اصل رنها نبه فرع ندارند مشمول فصل شوند. م يادداشتهاي شماره فرعي. به مفهوم شمارههاي فرع 2 منظور از»كرافت ال نر«كاغذ مقواي تكميلشده ا برا شده با ماشين است كه حداقل حاصل از فرر ند شيميا با 88 )Kraftliner( جرصد زن كل الياف رن را الياف چو سولفات ا با سوج تشكيل جهد عرضه شده به شكل ر ل به زن بيش از گرم جر متر مرب( جاراي حداقل مقا مت تا حد پارگ جر ر ش رزمون مولن برابر د ل ز ر ا جاراي حداقل مقا مت معاجل استنتاج شده از 2 )Mullen(( نموجار خط براي ا زان ج گر باشد. گرم بر متر مربع حداقل مقاومت تا حد پارگي در روش آزمون مولن ا كيلو پاسكال kpa به مفهوم شمارههاي فرع 2 منظور از»كاغذ كرافت براي كيسههاي با ظرفيت ز اج«كاغذي است كه با ماشين تكميل شده به صورت ر ل عرضه شده حداقل 2 جرصد زن كل الياف رن را الياف حاصل از فرر ند شيميا با سولفات ا با سوج تشكيل جاجه. به زن هر متر مرب( حداقل )Mullen( 0 گرم حداك ر 88 گرم ا د ك از ج مشخصه ز ر باشد: ا لف ا ند س م ق ا م ت ت ا ح د پ ا ر گ رن ج ر ر ش ر ز م ون م و ل ن حداقل 0/ كيلو پاسكال متر مرب( بر گرم m2/g3.( )kpa. بوجه ميزان كشش رن بيشتر از / جرصد جر هت ماشينباشد. حداقل مقا مت رن تا حد پارگ جرصد جر هت عرض بيش از گسيختگ با كشيدن برابر د ل ز ر بوجه ا جاراي حداقل مقا مت استنتاج شده از نموجار خط براي ا زان ج گر باشد: 02 وزن )گرم بر متر مربع( حداقل مقاومت تا حد پارگي در جهت ماشين )ميلي نيوتن( در جهت ماشين بعالوه جهت عرضي حداقل مقاومت تا حد گسيختگي با كشيدن )كيلو نيوتن بر متر( جهت عرضي درجهت ماشين به عالوه جهت عرضي 0 /0 /0 82/0 80/0 8/2 0/0 0/ 0/ / به مفهوم شماره فرع منظور از»كاغذ نيمه شيميا فلوتينگ«كاغذي است كه به صورت ر ل عرضه شده حداقل 0 الياف رن را الياف سفيد نشده چو جرصد زن كل سخت حاصل از تركيب فرر ند مكانيك 3

8 36 مقررات صادرات و واردات سال 3 unbleached hardwood fibres obtained by a combination of machanial and chemical pulping proc esses and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding.8 newtons/g/m 2 at 50% relative humidity, at 23 C covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes weighing 30 g/m 2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding. newtons/g/m 2 at 50% relative humidity, at 23 C. 5. s and cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kpa. m 2 /g. 6. For the purposes of subheading , "sulphite wrapping paper" means machine-glazed paper, of which more than 0% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than. kpa. m 2 /g.. For the purposes of subheading 80.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 2 g/m 2, with a coating weight not exceeding 5 g/m 2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process. 02 شيميا شكستگ به ر ش تشكيل جاجه جاراي مقا مت جر مقابل فشار تا حد جره )تحت شرا ط Corrugated Medium Test جر 00 CMT30 جقيقه( جر رطوبت نسب 2 نيوتن / گرم / مترمرب( جرصد جر حرارت باشد. جر ه سانتيگراج بيش از )newtons/g/m2.8( / شماره فرع شامل كاغذ به صورت ر ل م حاصل تركيب فرر ند هاي خمير سازي مكانيك شيميا زن هر متر مرب( جره شكستگ به ر ش شوج كه عمدتا از به جست رمده با 802 گرم ا بيشتر جاراي مقا مت جر مقابل فشار تا حد )تحت شرا ط Corrugated medium test جر 00 CMT30 02 جقيقه( جر رطوبت نسب 2 نيوتن/گرم/مترمرب( جرصد جر حرارت باشد. شامل كاغذ ا مقواها م جر ه سانتيگراج بيش شوج كه )newtons/g/m2.( از 8/ 5 شمارههاي فرع تماما ا عمدتا از خمير كاغذ ا مقوا )رخال ضا عات( براي باز افت تهيه شده باشد. تست ال نر )Testliner( م همچنين ممكن است جاراي ك ال ه كاغذي رنگ شده جر سطح ا ك ال ه كاغذ تهيه شده از خمير سفيد شده ا خمير غير باز افت سفيد نشده باشد. ا ن محصوالت جاراي ك اند س مقا مت تا حد پارگ به ر ش رزمون مولن حداك ر ج كيلو پاسكال متر مرب( گرم 2 02 باشند. منظور از»كاغذ سولفيت براي لفاف«كاغذي 2 )kpa.m2/g2( به مفهوم شماره فرع است برا شده با ماشين كه بيش از جرصد زن كل الياف رن را الياف چو حاصل از فرر ند شيميا با سولفيت تشكيل جاجه با حداك ر جرصد خاكستر اند س مقا مت رن تا حدپارگ به ر ش رزمون مولن كمتر از كيلو پاسكال متر مرب( بر/گرم )kpa.m2/g.( نباشد. 82 منظور از»كاغذ سبك اند جه«كاغذي است / به مفهوم شماره فرع كه ج سطح رن اند جه شده به زن كل حداك ر اند ج هر سطح رن جر هر متر مرب( حداك ر گرم جر متر مرب( زن 8 گرم بر ر ي تكيه گاه كه حداقل 2 تشكيل جهد باشد. جرصد زن كل الياف رن را الياف حاصل از ك فرر ند مكانيك Explanatory remarks to Chapter 8 -The importation of paper bearing official governmental mark in the form of "watermark" is subject to the approval of the Ministry of Economic Affairs and Finance. 2- Please refer to the appendix NO.8 to learn about the list of goods which are exempted from. م درجات ذيل يادداشت فصل 8 - ر ج انواع كاغذ جاراي عالمت رسم ج لت به صورت اترمارك موكول به موافقت زارت امور اقتصاجي جارا است. هت اطالع از فهرست كاالهاي معاف از بر افز جه لطفا به پيوست شماره مرا عه فرما يد. -2

9 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و هشتم Newsprint, in rolls or sheets. كاغق روزنامه به شكل رول يا ورق Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 8.0 or 8.03; hand-made paper and paperboard. كاغق و مقوا قشر نزده و اندوده نشاده از اناواعي كه برا نوشتن يا چاپ يا ساير مقاتاد گرافيكاي مورد استفاده قرار مايگيارد و كاارت ا پاانا ياا كاغق نوار پاانا ساوران نشاده باه شاكل رول ياا ورقها به اشكال مربع مستطيل )همچ ين مرباع( به هر اندازه غير از كاغقها شمارههاا 28 يا كاغق و مقوا دستساز Hand-made paper and paperboard كاغذ مقواي جستساز Paper and paperboard of a kind used as a base for photo- sensitive, heatsensitive or electro-sensitive paper or paperboard كاغذ مقوا از انواع كه به عنوان پا ه براي تهيه كاغذ ا مقواي حساس جر مقابل نور گرما ا الكتر سيته مورج استفاجه قرار م گيرج Wallpaper base 2 22 كاغذ براي تهيه كاغذ ج واري paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 0 % by weight of the total fibre content consists of such fibres: كاغذها مقواها بد ن الياف حاصل از ك فرر ند مكانيك ا حداك ر 82 جرصد زن كل الياف رنها از ا ن قبيل الياف تشكيل شده باشند: Weighing less than 0 g/m 2 22 به زن هر متر مرب( كمتر از 2 گرم Weighing 0 g/m 2 or more but not more than 50 g/m 2, in rolls به زن هر متر مرب( حداقل 2 گرم حداك ر 82 گرم به صورت ر ل Weighing 0 g/m 2 or more but not more than 50 g/m 2, in sheets with one side not exceeding 35 mm and the other side not exceeding 2 mm in the unfolded state 5 به زن هر مترمرب( حداقل 2 گرم حداك ر 82 گرم بهصورت ر كه بهحالت تا نشده ك ضل( رن از 0 ميليمتر ضل( ج گر 02 ميليمتر بيشتر نباشد , weighing 0 g/m 2 or more but not more than 50 g/m 2 به زن هر متر مرب( حداقل 2 گرم حداك ر 82 گرم Weighing more than 50 g/m 2 22 به زن هر مترمرب( بيش از 82 گرم paper and paperboard, of which more than 0 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: كاغذها مقواها كه بيش از 82 جرصد محتوي كل الياف رنها از الياف حاصل از طر ق ك فرر ند مكانيك ا شيميا مكانيك تشكيل شده باشد: In rolls به صورت ر ل In sheets with one side not exceeding 35 mm and the other side not exceeding 2 mm in the unfolded state 5 بهصورت ر كه بهحالت تا نشده ك ضل( رن از 0 ميليمتر ضل( ج گر از 02 ميليمتر بيشتر نباشد كاغذي كه تنها به منظور نوشتن. چاپ تحر ر كتا مطبوعات جفاتر تحر ر بكار ر ج معاف است. The printing and dwriting paper, in order to write the book, written press and also written notbooks are exempt..

10 38 مقررات صادرات و واردات سال Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surfacedecorated or printed, in rolls or sheets. كاغاق از اناواعي كاه باه ع اوان كاغاق توالات ياا دستمال كاغق حوله پاككردن آرايا دسات پاككان حولاه ياا كاغاقها همان اد كاه بارا مصارك خانگي بهداشتي يا توالات ماورد اساتفاده قارار مايگيارد اوات سالولز و ورقاههاا سلولز اليااك )نطع( حتاي كارپشاده چايندار شاده نق برجساتهشاده( Embossed ) ساورانشاده رنگ شده در سطح تزئين شده در سطح يا چااپ شده به شكل رول يا ورق. 8 0 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 8.02 or كاغق و مقوا كرافت قشرنزده و اندوده نشده باه شاكل رول ياا ورق غيار از آنهااييكاه مشامول يا ميشوند. شمارهها 2 - Kraftliner: كرافت ال نر: Unbleached سفيد نشده Sack kraft paper: كاغذ كرافت براي كيسههاي با ظرفيت ز اج: Unbleached سفيد نشده kraft paper and paperboard weighing 50 g/m 2 or less: كاغذها مقواهاي كرافت كه زن هر متر مرب( رنها بيش از 82 گرم نباشد: Unbleached 2 08 سفيد نشده: Kraft paper (Abrasive Base Kraft paper) in rolls, not exceeding cm in width كاغذ كرافت Abrasive Base Kraft paper به صورت ر ل عرض حداك ر سانتيمتر kraft paper and paperboard weighing more than 50 g/m 2 but less than 225 g/m 2 : كاغذها مقواهاي كرافت به زن هر متر مرب( بيشتر از 82 گرم كمتر از 00 گرم: Unbleached 2 8 سفيد نشده: Kraft paper (Abrasive Base Kraft paper) in rolls, not exceeding cm in width كاغذ كرافت (Abrasive Base Kraft paper) به صورت ر ل عرض حداك ر سانتيمتر Bleached uniformly throughout the mass and of which more than 5 % by weight of the total fibre content consists of wood fibres obtained by a chemical process خ م ي ر ر ن ك اال ج ر ت و ج ه ب ه ص و ر ت ك نو ا خ ت سفيدشده بيش از 2 جرصد زن كل الياف رن را الياف چو جاجه باشد. حاصل از ك فرر ندشيميا تشكيل kraft paper and paperboard weighing 225 g/m 2 or more: كاغذها مقواهاي كرافت به زن هر متر مرب( حداقل 00 گرم: Unbleached سفيد نشده Bleached uniformly throughout the mass and of which more than 5 % by weight of the total fibre content consists of wood obtained by a chemical process خمير رن كالا جر توجه به صورت كنواخت سفيد شده بيش از 2 جرصد زن كل الياف رن را الياف چو حاصل از ك فرر ند شيميا تشكيل جاجه باشد.

11 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و هشتم Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. ساير كاغقها و مقواها قشرنزده و اندوده نشده به شكل رول يا ورق كه تحت عملياتي بي از آنچاه در يادداشات 0 ايان فصال ماقكور اسات قارار 2 نگرفته باش د. - Fluting paper: كاغذ فلوتينگ: Semi-chemical fluting paper كاغذ فلوتينگ نيمه شيميا Straw fluting paper 2 80 كاغذ فلوتينگ كاه : Paper manufactured of a minimum of 50% VIRIGIN PULP كاغذ توليد شده از حداقل %2 خمير بكر (VIRGIN PULP) : Paper manufactured of a minimum of % VIRIGIN PULP, كاغذ توليدشده از حداقل %02 خمير بكر (VIRGIN PULP) , Testliner (recycled liner board): تست ال نر )مقوا ال نر باز افت (: Weighing 50 g/m 2 or less 2 0 به زن هر متر مرب( حداك ر 82 گرم: Paper manufactured of a minimum of % VIRIGIN PULP, كاغذ توليد شده از 02 جرصد خمير بكر (VIRGIN PULP) , Weighing more than 50 g/m به زن هر متر مرب( بيش از 82 گرم: Paper manufactured of a minimum of % VIRIGIN PULP كاغذ توليد شده از 02 جرصد خمير بكر (VIRGIN PULP) Sulphite wrapping paper كاغذ سولفيت براي لفاف Filter paper and paperboard كاغذ مقواي صاف Felt paper and paperboard كاغذ مقواي نمدي : : Weighing 50 g/m 2 or less به 2 28 زن هرمتر مرب( حداقل 82 گرم: Paper manufactured of minimum of % VIRIGIN PULP -,, 0 كاغذ توليد شده از حداقل %02 خمير بكر (VIRGIN PULP) Weighing more than 50 g/m 2 but less than 225 g/m 2 به زن هرمتر مرب( بيش از 82 گرم ل كمتر از 225 گرم: Paper manufactured of a minimum of % VIRIGIN PULP كاغذ توليدشده از حداقل %02 خمير بكر (VIRGIN PULP) Weighing 225 g/m 2 or more 2 به زن هر متر مرب( 00 گرم ا بيشتر: Paper manufactured of a minimum of % VIRGIN PLUP - 0 كاغذ توليد شده از حداقل %02 خمير بكر (VIRGIN PULP) Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. كاغق و مقاوا ساولفوريزه كاغاق غيرقابال نفاوذ درمقابل كاغق رسامي )كالك( و كاغق موساوم باه شيشه نما و ساير كاغقها باراق شاده شافاك ياا نيمه شفاك به تورت رول يا ورق Vegetable parchment كاغذ مقواي سولفور زه )پارشمينه نبات ) Greaseproof papers كاغذ غيرقابل نفوذ جر مقابل چرب

12 3 مقررات صادرات و واردات سال Tracing papers كاغذ رسام )كالك( Glassine and other glazed transparent or translucent papers كاغذ شيشه نما كاغذهاي برا شده شفاف ا نيمه شفاف Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. كاغق و مقوا مرك (Composite) )ساخته شده از طريق به همچسباندن اليهها تخت كاغق يا مقاوا با چس ( اندوده نشده ياا آغشاته نشاده در ساطح حتي از داخل مستحكم شده به تورت رول يا ورق Paper and paperboard, corrugated (with or glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading كاغق و مقوا موجدار)حتي دارا پوش از ورقهاا تخاات چساا زده( كاارپ شااده داه زده نقاا برجستهشده يا سوران شده به تورت رول ياا ورق ميشوند. غير از آنهايي كه مشمول شماره Corrugated paper and paperboard, whether perforated,, كاغذ مقواي موججار حت سوراخشده Kraft parer, creped or ckinkld, whether embossed or per forated, كاغذ كرافت كرپ شده ا چين جار شده حت نقش بر سته ا سوراخ شده Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. كاغقكاربن كاغق خودكپي( paper (Self-copy و ساايركاغاقها بارا كپاي ياا انتقاال )از جملاه كاغقها قشرزده اندوده ياا آغشاته شاده بارا است سيل يا تفحات افست( حتي چااپ شاده باه تورت رول يا ورق Self-copy paper كاغذ خوجكو : Stencil base paper (unfinished) كاغذ استنسيل تمام نشده carbon paper and similar copy paper كاغذ كاربن اكاغذهاي كو همانند Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. كاغق و مقوا قشرزده اندوده شده در يك يا دو سطح با كائولن )خاكچي ي( يا با ساير ماواد غيرآلاي باا ياا بدون چسبان ده غير از اندودن و قشرزدن ديگر حتاي رنگشده در سطح تزئين شاده در ساطح ياا چااپ شده به تورت رول يا چاپشده به شاكل مرباع ياا مربع مستطيل به هر اندازه Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 0 % by weight of the total fibre content consists of such fibres: كاغذ مقوا از انواع مورج استفاجه براي نوشتن چاپ ا مقاصد گرافيك بد ن الياف حاصل از ك ف رر ن د م ك ا ن ي ك ا ش ي م ي ا م ك ا ن ي ك ك ه حداك ر 82 جرصد زن كل الياف از ا ن قبيل الياف تشكيل شده باشد: In rolls به صورت ر ل In sheets with one side not exceeding 35 mm and the other side not exceeding 2 mm in the unfolded state به صورت ر كه به حالت تا نشده ك ضل( رن از 0 ميليمتر ضل( ج گر از 02 ميليمتر بيشتر نباشد The printing and dwriting paper, in order to write the book, written press and also written notbooks are exempt. كاغذي كه تنها به منظور نوشتن. چاپ تحر ر كتا مطبوعات جفاتر تحر ر بكار ر ج معاف است.

13 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و هشتم Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 0 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: -- Light-weight coated paper - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: كاغذ مقوا از انواع مورج استفاجه براي نوشتن چاپ ا مقاصد گرافيك كه بيش از 82 جرصد زن كل الياف محتوي رن از الياف حاصل از ك فرر ند مكانيك ا شيميا مكانيك به جست رمده باشد: كاغذ سبك اند ج شده م كاغذ مقواي كرافت غير از انواع كه براي نوشتن ا چاپ ا مقاصد گرافيك به كار ر ج: Bleached uniformly throughout the mass and of which more than 5 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 50 g/m 2 or less خمير رن كالا جر توجه به صورت كنواخت سفيد شده بيش از 2 جرصد زن كل الياف رن از الياف چو حاصل از ك فرر ند شيميا تشكيل شده زن هر متر مرب( رن بيش از 82 گرم نباشد Bleached uniformly throughout the mass and of which more than 5 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 50 g/m 2 paper and paperboard: خمير رن كالا جر توجه به صورت كنواخت سفيد شده بيش از 2 جرصد زن كل الياف رن از الياف چو شده حاصل از ك فرر ند شيميا تشكيل زن هر متر مرب( رن بيش از كاغذها مقواها: 82 گرم باشد Multi-ply Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 8.03, 8.0 or چند ال كاغق و مقوا اوات سلولز ورقه الياك سالولز )نطاع( قشرزده اندوده آغشته پوشاندهشده رناگ شاده در سطح تزئين شده در سطح يا چاپ شده باه تاورت رول يا ورق به شكل مربع يا مرباع مساتطيل باه هار اندازه غير از محصوالتي كه در شمارههاا يا 82 توتيف شدهاند Tarred, bituminised or asphalted paper and paperboard - Gummed or adhesive paper and paperboard: -- Self-adhesive - Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives): -- Bleached, weighing more than 50 g/m كاغذ مقواي قطران زجه قيرزجه ا رسفالتزجه كاغذ مقواي صمغزجه ا چسبزجه: خوج چسب (Self-adhesive) كاغذ مقوا اند جه رغشته ا پوشانده با مواج پالستيك )باست ناي چسبها(: سفيد شده به زن هر متر مرب( بيش از 82 گرم Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol كاغذ مقوا اند جه رغشته ا پوشانده شده با موم موم پارافين استئار ن ر غن ا گليسر ل paper, paperboard, cellulose wadding and webs of cellulose fibres: كاغذها مقواها ا ات سلولزي سلولزي نط( از الياف Multi- Layer paper insulation consisting of papere polymer aluminum and glass fiber كاغذ چندال ه عا ق رطوبت متشكل از كاغذ پليمر رلومينيوم ا پلمير متاال ز الياف شيشه

14 322 مقررات صادرات و واردات سال Compact canister and multi-layered boxes, with the different layers, which layers are connected to each other uniformly in the production process (for food packaging) قوط عبه چندال ه بهه فشرجه از ال ههاي متفا ت كه ال ههاي مختلف متشكله جر پر سه توليد بهصورت كنواخت همگن بهه اتصال جاجه شده باشند براي بستهبندي مواج غذا thermal paper in rolls or sheets كاغذ حساس به حرارت )ترمال( به شكل ر ل ا ر other Filter blocks, slabs and plates, of paper pulp. --- بلوكها لوحههاو تفحههاا تاافي (Filter) از خمير كاغق Cigarette paper, whether or not cut to size or in the form of booklets or tubes. - In the form of booklets or tubes - In rolls of a width not exceeding 5 cm Wallpaper and similar wall coverings; window transparencies of paper. - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, With a grained, embossed, coloured, design-printed with motif or otherwise decorated layer of plastics كاغق سيگار حتي بريده شده به اندازه معين يا باه شكل دفترچه يا لوله. به شكل جفترچه ا لوله به صورت ر ل به عرض حداك ر سانتيمتر كاغق ديوار و پوش ها ديوار همان اد كاغاق پشت شيشه. كاغذ ج واري پوششهاي ج واري همانند متشكل از كاغذ با ر ه اند جه ا پوشانده شده باال هاي از ماجه پالستيك جانهجار شده (Grained) جاغزجه رنگشده چاپشده با نقش نگار ا به نحوي ج گر تزئينشده باشد [8 5] Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 8.0), duplicator stencils and offset plates, of paper, whether or not put up in boxes. - Self-copy paper --- Carbon Paper and same copy papers - Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. 5 5 كاغق كاربن كاغق خودكپي و ساير كاغاقها بارا كپي يا انتقال )غير از آنهاايي كاه مشامول شاماره ميشاوند( كاغاق است سايل و تافحات 22 افست از كاغق حتي بستهب د شده در جعبه. كاغذ خوجكو : كاغذ كاربن كاغدهاي كو همانند پاكت نامه پاكتي Card) (Letter كارت پستال غير مصور و كارت نامهنگاار از كاغاق ياا مقاوا جعبه كيسه كوچك كيف و مجموعهها نگارشي از كاغااق يااا مقااوا حاااو مجموعااها از اشاايا نامهنگار كاغق. [ 8] Envelopes - Letter cards, plain postcards and correspondence cards 0 0 پاكت نامه كارت ( كارت كاغذي( كارت پستال غيرمصور كارت نامهنگاري Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 0 عبه كيسه كيف مجموعههاي نگارش از كاغذ ا مقوا حا ي مجموعهاي از اشياء نامهنگاري كاغذي Only glassy paper (except fromcardboard) used to print books and news papers. فقط كاغذ گالسه ( به استت ناءمقوا( مورج استفاجه براي چاپ كتا مطبوعات.

15 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و هشتم Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. - Toilet paper - Handkerchiefs, cleansing or facial tissues and towels - Tablecloths and serviettes - Articles of apparel and clothing accessories --- Paper carrier-tissue - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. - Cartons, boxes and cases, of corrugated paper or paperboard - Folding cartons, boxes and cases, of non-corrugated paper or paperboard : ---compact canisterand multi layered boxes, white the different layers, which layers are connected to each other uniformly in the production process (for food packaging) - - Sacks and bags, having a base of a width of 0 cm or more sacks and bags, including cones packing containers, including record sleeves - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.,,,,,, كاغا ق توالا ت وكاغا قها مشاابه اوات سالولزيا ورقاههاا اليااك سالولز استفاده بارا )نطاع( ازاناواع ماورد مصاارك خاانگي ياا بهداشاتي باه تورت رول با په ايي كاه از 00 ساانتيمتر بيشاتر نباشد يا بريد شاده باه اشاكال ياا انادازه معاين دسااتمال دسااتمال پاااككااردن آراياا حولااه روميز دساتمال سافره مالفاه و اشايا خاانگي بهداشتي يا بيمارستاني لباس و متفرعات لبااس از خمير كاغق اوات سلولز يا ورقهها الياك سلولز )نطع(. كاغذ توالت جستمال جستمال پاككرجن ررا ش حوله ر ميزي جستمال سفره لباس متفرعات لباس : كاغذ تيشو كار ر (Carrier-Tissue) كارتن قوطي جعبه كيساه پاكات قيفاي و سااير محفظهها بستهب د از كاغق مقاوا اوات سالولز يا ورقاههاا اليااكسالولز )نطاع( جعباه جاا كالسور كازيه و اشيا همان د ازكاغق ياا مقاوا از انواع مورد استفاده در دفتر كار مغازه يا همان د. كارتن قوط كارتن قوط غيرمو دار: عبه از كاغذ ا مقواي مو دار عبه تاشو از كاغذ ا مقواي --- قوط عبه چند ال ه به ه فشرجه از ال ههاي متفا ت كه ال ه هاي مختلف متشكله جر پر سه توليد به صورت كنواهت همگن به ه اتصال جاجه شده باشند براي بسته بندي مواج غذا --- كيسه به عرض پا ه 2 سانتيمتر ا بيشتر كيسهها از مله كيسههاي قيف محفظههايبستهبنديهمچنين لدصفحه گرامافون عبه اي كالسور كاز ه ز هجان اشياء همانند از انواع مورج استفاجه جر جفتر كار مرازه ا همانند دفاتر ثبت دفااتر حساابدار دفااتر )يادداشات سفارش رسيد( دستهها يادداشات دساتههاا كاغق يادآور و دفاتر يادداشات روزاناه و اشايا همان د دفترچه مشق دستهها كاغق خشككان جلد )مخصوص اوراق جداشدني ياا اناواع ديگار( پوشه جلد پرونده فرمها چ د نساخها تجاار دسته اوراق كاربندار و ساير نوشتافزار از كاغاق يا مقوا آلبوم برا نمونه يابارا كتاب از كاغق يا مقوا. كلكسايونوجلاد

16 32 مقررات صادرات و واردات سال Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, 0 جفاتر ثبت جفاتر حسابداري جفاتر ) اججاشت سفارش رسيد( جستههاي كاغذ اجر ري جفاتر اججاشت ر زانه اشياء همانند Exercise books جفترچه مشق Binders (other than book covers), folders and file covers 0 لد )غير از لد كتا ( پوشه لد پر نده Manifold business forms and interleaved carbon sets 0 فرمهاي چند نسخهاي تجاري جسته ا را كاربنجار Albums for samples or for collections رلبوم براي نمونه ا براي كلكسيون Paper or paperboard labels of all kinds, whether or not printed. انواع برچس ازكاغق يامقوا حتيچاپشده Printed چاپشده Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). قرقره ماساوره دوك و تكياهگااههاا همان اد از خمير كاغق كاغق يا مقاوا )حتاي ساورانشاده ياا سخت شده( Of a kind used for winding textile yarn از انواع مورج استفاجه براي پيچيدن نخهاي نسج Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. ساير كاغقها مقواها اوات سلولز و ورقهها الياك سلولز )نطع( بريده شده به اندازه يا شكل معاين ساير اشيا از خمير كاغق كاغق مقوا اوات سالولز يا ورقهها الياك سلولز )نطع( Filter paper and paperboard كاغذ مقواي صاف Rolls, sheets and dials, printed for self-recording apparatus ر لها ا را صفحات مدرج (Dial) چاپ شده براي جستگاههاي خوج ثبت Trays, dishes, plates, craps and the like, of paper or paperboard سين ها (Trays) ج سها (dishes) بشقا ها (Plates) فنجانها (Cups) غيره از كاغذ ا مقوا: Of bamboo از بامبو Moulded or pressed articles of paper pulp اشياء قالبگيري شده ا پرس شده از خمير كاغذ : Noneyholls nets شبكه النه زنبوري Papiec mashet (hand made articles from paper pulp) پاپيه ماشه )اشياء جستساز از خمير كاغذ( gildings and miniature تذهيب تشعير نگارگري ا ران مطبوعات جفاتر تحر ر بكار ر ج معاف است. The printing and dwriting paper, in order to write the book, written press and also written notbooks are exempt.. كاغذي كه تنها به منظور نوشتن. چاپ تحر ر كتا

17 مقررات صادرات و واردات سال / 3 قسمت دهم فصل چهل و نهم 325 Chapter Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans فصل كتاب روزنامه تصوير و ساير محصوالت صنعت چاپ دستنوشتهها تايپ شدهها و نقشهها Notes.. This Chapter does not cover: (a) Photographic negatives or positives on transparent bases (Chapter 3); (b) Maps, plans or globes, in relief, whether or not printed (heading 0.23); (c) Playing cards or other goods of Chapter 5; or (d) Original engravings, prints or lithographs (heading.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading.0, antiques of an age exceeding one hundred years or other articles of Chapter. 2. For the purposes of Chapter, 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.0, whether or not containing advertising material.. Heading.0 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.. 5. Subject to Note 3 to this Chapter, heading.0 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.. 6. For the purposes of heading.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary. يادداشتها. مشمول ا ن فصل نم شوج: الف نگاتيوها ا پوز تيوهاي عكاس ر ي تكيهگاه شفاف )فصل 0 ( ج ر نقشه ررافيا نقشهفن چاپشده)شماره ( بازي ا اشياء فصل ج گرا ر نقش بر سته )print( كره ررافيا بهصورتبر سته حت 2 ا چاپ سنگ اصل )شماره 2( تمبر پست تمبر عالمت پست پاكت جاراي نقشه تمبر مهرر ز )كلكسيون ( كاغذ پاكت پست اشياء همانند مشمول شماره همچنين اشياء عتيقه با بيش از كصدسال قدمت ا اشياء فصل 2. 2 به مفهوم فصل م اصطالح»چاپ شده«همچنين به معن تك ير با ماشين نسخهبرجاري تهيه شده تحت كنترل ك ماشين خوجكار جاجه پرجازي جاغزجه نقش بر ستهشده عكسبرجاري شده فتوكو شده ا تا ه شده باشد. 3 ر ز ن ا م ه م ج ل ه ن ش ر ا ت ا ج ا ر ي ب ا ل د غ ي ر ك ا غ ذ ي ه م چ ن ي ن م ج م و ع ه ر زنامه مجله ا نشر ات اج اري شامل بيش از ك شماره كه جر ك لد صحاف شده مشمول شماره باشد شماره 2 28 م همچنين شامل اشياء ز ر م شوج حت اگر حا ي رگه تبليرات گرجج: الف مجموعه گرا رها نسخههاي چاپ شده رثار هنري نقاش غيره با متن مربوطه كه با صفحات شمارهگذاري شده به صورت مناسب براي صحاف جر ك ا چند لد گرجر ري شده صفحات مصور كه با ك كتا ج كتا به عنوان مكمل رن با ه عرضه شوند ها كه به هر قط( به شكل ز ه ا ا را ا نوشتههاي داگانه عرضه شده ك كتا رماجه براي تهج زي كامل ا قسمت از ك اثر را تشكيل جاجه لدكرجن ا صحاف باشند. م(هذا گرا رها تصا ري كه جاراي متن نبوجه به شكل ا را داگانه ا تا شده با عالئ صفحهبندي م باشند مشمول شماره با رعا ت اججاشت 0 ا ن فصل شماره گرجند. م شامل نشر ات مختص رگه تبليرات )م الا بر شور ز ه نشر ه كاتالوگ تجاري سالنامههاي چاپشده توسط موسسات تجاري تبليرات هانگرجي( نم طبقهبندي م 2 شوند. به مفهوم شماره 2 اصطالح»كتا كتا جارج. ها براي كوجكان م شوج. ا ن نشر ات جر شماره هاي تصو ر براي كوجكان«شامل باشد كه جر رن تصو ر نبه اصل متن نبه فرع

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