(a) La importación de papel destinada exclusivamente a la impresión de libros producidos en Puerto Rico, estará libre y exenta de toda clase de derechos arancelarios. La importación de originales, fotografías, grabados, ilustraciones, cartones, planchas y tintas litográficas, películas procesadas, cuando sean exclusivamente para la impresión de libros en Puerto Rico, estarán exentos de cualquier cargo arancelario. La importación de maquinarias y equipos destinados a la impresión de libros estará exenta de cualquier cargo arancelario.
(b) Tendrán derecho a una exención contributiva de un diez por ciento (10%) del pago de contribuciones del ingreso proveniente de la impresión de libros en Puerto Rico por un período de diez (10) años.
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