Printed Matter & Non-Printed Matter Explained Printed Matter is zero-rated, meaning it's a seen as a duty free product for customs. It must be one of the following formats: Books, brochures, pamphlets and leaflets. Newspapers, journals or periodicals. Children's picture books and painting books. Maps, charts and topographical plans. Covers, cases and other articles supplied with items 1-5. Non-Printed Matter is anything else that does not match the above formats.