12Inserts in newspapers, magazines etc. are to be treated as separate goods

#### 12 Inserts in newspapers, magazines etc. are to be treated as separate goods (1) This section applies if: (a) a newspaper, magazine or other printed matter (the publication) would (apart from this section) be goods covered by exemption Item 100 or 101; and (b) any part (the insert) of the publication is inserted separately into the remainder of the publication after it has been made, or differs from most of the remainder of the publication in any one or more of the following respects: (i) it has a different sheet size; (ii) it is printed by a different process; (iii) it consists of different paper or other material. (2) The insert is taken to be separate goods unless: (a) the publication is a newspaper and the insert is a news, sport, entertainment, travel, leisure or similar section (other than an advertising section); or (b) the publication is a magazine or similar publication (other than a newspaper) and the insert is a detachable part that is attached by perforation or is glued, sewn or stapled to the remainder of the publication.