GCC Common Customs Tariff · HS code · HS 4903.00
4903.00.20.00.00: Picture bound pages for childrens.
Children's picture and colouring books
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
4903.00 Children's picture, drawing or colouring books
UK specific or compound duty Third-country duty 1 tariff line 
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico Free – 15% General (MFN) 2 tariff lines · average 7.5% 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 10 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria Free General (MFN) 1 tariff line GCC lines: 4903.00
- 4903.00.10.00.00Drawing & painting books for childrens.
- 4903.00.20.00.00Picture bound pages for childrens.
- 4903.00.90.00.01Children's picture & pictured books. - Alphabet booklets
- 4903.00.90.00.02Children's picture & pictured books. - Numerals booklets
- 4903.00.90.00.03Children's picture & pictured books. - training books for the Children
- 4903.00.90.00.04Children's picture & pictured books. - Illustrative kindergarten training books
- 4903.00.90.00.05Children's picture & pictured books. - Illustrative books for children such as Captain Majid and Superman ... etc
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364453 U.S. CBP
The tariff classification of Aqua Doodle Books from China
- N355963 U.S. CBP
The tariff classification of children’s soft books from China
- N353635 U.S. CBP
The tariff classification of children’s books from China
- N353863 U.S. CBP
The tariff classification of adult’s and children’s books from China
- 600016554 HMRC
A Colouring book from the National Trust Colouring Cards and Envelopes series. Consisting of 24 pre-designed cards and envelopes with black and white illustrations, intended for colouring in. There are also blank spaces on the cards and envelopes for messages, signatures, addresses etc. to be…
- 600015278 HMRC
The product is an activity pack for children. The product is packed into a reusable tin containing an embossed design with a plastic handle to carry the contents in. Size of the box 200mm x 165 mmx 65 mm. The tin has a colourful cardboard cover. Contents of tin - 2 Colouring and Activity books,…
- 600011960 HMRC
A Children's book for bath playtime. It has 4 leaves (3 spreads), all leaves with integral handle. The measurement is 195 x 150mm and has a portrait Print. The book has 2 flaps included as part of the book block and folded, 1 flap heat sealed into the gutter. Each flap is double sided with 3mm…
- 600011961 HMRC
A Fabric Book which measures 150 mm x 150 mm (square). It has 4 leaves including the cover. It is made of polyester fibre and Polyethylene Terephthalate. A crinkle section measures 64mm (w) x 25mm (h). It also includes a Teething Ring which has a circular shape and measures 4.5 x 3.5cm. It is made…
44 rulings in total for this code
Legal notes
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 9023);
(c) playing cards or other goods of Chapter 95; or
(d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 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 4901, whether or not containing advertising material.
4. Heading 4901 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 4911.
5. Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.
6. For the purposes of heading 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.
In the GCC Common Customs Tariff, 4903.00.20.00.00 is one of 7 lines under subheading 4903.00, children's picture, drawing or colouring books.
The customs duty is free, and quantities are declared in Kilograms.
For the same subheading, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.
The GCC states imported goods of subheading 4903.00 worth US$10m in 2024; the largest supplier was China, and the United Kingdom ranked 3rd with US$1m.
Questions and answers
What is the GCC import duty for HS code 4903.00.20.00.00?
The customs duty in the GCC Common Customs Tariff is free; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 4903.00 as a whole, the largest supplier in 2024 was China (US$4m), followed by India.