Baggage - Exemption to tourist literature/material

Document Text

Notification No. 33-Cus. Dated 22-6-1935 Exemption to tourist publicity material Goods described in Col. (2) and subject to the limitations or conditions, if any, specified in the corresponding entry in Column (3) of the Schedule below are exempt from the whole of the customs duty leviable thereon. Schedule S.No Goods Limitations and Conditions (1) (2) (3) (i) Documents (folders, pamphlets, guides, books, magazines, posters, framed or unframed photographs and photographic enlargements, maps, whether illustrated or not, printed window transparencies). that they of documents Provided - (a) they are imported from a country which has ratified or acceded Additional to Protocol to the Convention concerning customs facilities for touring, relating to the tourist importation publicity and materials; free (b) chief distribution, the purpose of which to encourage the public to visit foreign countries, inter alia, to attend cultural, touristic, or sporting, professional meetings or demonstrations held in such countries; foreign (c) they do not contain more than 25 per cent private religious are for is advertising commercial material and are obviously designed for general publicity purposes; (d) in the event of fraud, contravention or abuse, the Customs authorities shall be free to take proceedings for recovery of customs duties and also for the imposition of any penalties, in accordance with any provision of law for the time being in force; (e) their importation is not prohibited on consideration of public morality, public security, public health or hygiene, in accordance with any law for the time being in force. (ii) Lists and Year-books of foreign hotels published or sponsored by official tourist agencies and time- services tables of operating abroad. transport that of documents - Provided (a) they are imported from a country which has ratified or acceded to the Additional Protocol to the Convention concerning customs facilities for touring, relating to the tourist importation publicity and materials; (b) they distribution; (c) they do not contain more than 25 per cent private commercial advertising material, (d) in the event of fraud, contravention or abuse, the free are for for Customs authorities shall be free to take proceedings for the recovery of the customs the duties and also imposition of any penalties, in accordance with any provision of law for the time being force; in (e) their importation is not prohibited on consideration of public morality, public security, public health or hygiene, in accordance with any law for the time being in force. (iii) Technical material sent to the accredited representatives or correspondents appointed by national official tourist agencies, not intended for distribution, i.e. yearbooks, telephone directories, lists of hotels, catalogues of fairs, samples of negligible value of handicraft, documentation about museums, universities, spas and similar institutions. to that of documents Provided - (a) they are imported from a country which has ratified or acceded the Additional Protocol to the Convention concerning customs facilities for touring, relating to the tourist importation and publicity materials; (b) in the event of fraud, contravention or abuse, the Customs authorities shall be free to take proceedings for the recovery of the customs duty and also the imposition of any penalties, in any accordance provision of law for the time being force; in (c) their importation is not prohibited on consideration of public morality, public with for security, public health or hygiene, in accordance with any law for the time being in force. (iv) Materials intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by th e C u sto m s au th o rities’ p ictu res framed and photographs and photo- graphic books, enlargements, or paintings, lithographs, and tapestries and other similar works of art. art engravings, sculptures drawings, to the that of documents purpose the public Provided - (a) they are imported from a country which has ratified or acceded the Additional Protocol to the Convention concerning Customs facilities for touring, relating to the tourist importation publicity and materials; (b) they are imported chiefly of for encouraging to visit the country of despatch, inter alia, to attend cultural, touristic, sporting, religious or or professional meetings demonstrations held in that country; (c) they are imported either by an official tourist agency or by a national tourist publicity agency affiliated therewith and proof thereof is furnished by presenting to the Customs authorities a declaration made out in accordance with the model reproduced); (not (d) they are imported for and on the responsibility of either the accredited representative of the official national tourist agency of the country of of the not with they are in particular the or despatch correspondent appointed by the aforesaid agency and approved by the Customs authorities. The responsibility accredited of the representative or of correspondent approved includes the payment of the import duties which will be chargeable if the conditions laid down here fulfilled; are re-exported (e) without alteration by the importing agency unless they have been destroyed in accordance any conditions laid down by the Customs authorities, in which event, the importer shall be free from the obligation to re- export; (f) in the event of fraud, contravention or abuse, the Customs authorities shall be free to take proceedings for the recovery of the customs duties and also the imposition of any penalties, in accordance any provision of law for the time force; in being (g) their importation is not prohibited on consideration of public morality, public security, public health or hygiene, in accordance with with for any law for the time being in force. (v) Display material (show cases, stands and similar articles), including and mechanical equipment required for operating such display. electrical (vi) Documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made, but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the country of importation. (vii) A reasonable number of flags. (viii) Diagrams, scale models, lantern blocks, slide, photographic negatives. printing (ix) Specimens reasonable in number, of articles of national handicrafts, local costumes and similar articles of folklore. Notification No. 33-Cus. dated 22-6-1935 as amended by Notification No. 113-Cus., dated 16-5-1957.

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