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Detailed structure and explanatory notes
COICOP code 09.5.4Structure Notes
- Writing pads, envelopes, account books, notebooks, diaries, etc.;
- pens, pencils, fountain pens, ballpoint pens, felt-tip pens, inks, erasers, pencil sharpeners, etc.;
- stencils, carbon paper, typewriter ribbons, inking pads, correcting fluids, etc.;
- paper punches, paper cutters, paper scissors, office glues and adhesives, staplers and staples, paper clips, drawing pins, etc.;
- drawing and painting materials such as canvas, paper, card, paints, crayons, pastels and brushes.
Includes: toner and ink cartridges; educational materials such as exercise books, slide rules, geometry instruments, slates, chalks and pencil boxes.
Excludes: pocket calculators (09.1.3).
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