65Coated paper and coated paperboard for use in the production of magazines (item 48)

65 Coated paper and coated paperboard for use in the production of magazines (item 48)

By-law (1) This section may be cited as Customs By‑law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section:

magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following:

(a) comics;
(b) newspapers;
(c) staff journals;
(d) magazines issued primarily for publicity or promotional purposes;
(e) Federal, State or Territorial Government magazines; or
(f) inserts for the publications listed at paragraphs (a) to (e) above.