… the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; …
Explanatory notes
… the country in which they have, or will have, a recognised face value; stamp‑impressed paper; banknotes; cheque forms; … dutiable goods, as evidence of the payment of the duties, fall in this heading. (3) Other stamps , for example those … other public authorities, e.g., as contributions to State welfare or other social service schemes or as national …