Includes: pre-recorded tapes and compact discs of novels, plays, poetry, etc.; pre-recorded diskettes and CD-ROMs containing books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software; photographic supplies such as paper and flashbulbs; unexposed film the price of which includes the cost of processing without separately identifying it.

Excludes: batteries (05.5.2); computer software packages such as operating systems, applications, languages, etc. (09.1.3); video game software, video game cassettes and video game CD-ROMs (09.3.1); development of films and printing of photographs (09.4.2).