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
Sl.NoGoods Limitations and Conditions
(1)(2) (3)
(i)
Documents (folders, pamphlets, books, magazines,
guides, posters, framed or unrained photographs
and photographic enlargements, maps, whether
illustrated or not, printed window transparencies).
Provided that -
(a) they are imported from a country which has ratified or acceded
to Additional Protocol to the Convention concerning customs
facilities for touring, relating to the importation of tourist publicity
documents and materials;
(b) they are for free distribution, the chief purpose of which is to
encourage the public to visit foreign countries, inter alia, to attend
cultural, touristic, sporting, religious or professional meetings or
demonstrations held in such foreign countries;
(c) they do not contain more than 25 per cent private commercial
advertising 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-
tables of transport services operating abroad.
Provided that -
(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 importation of tourist publicity
documents and materials;
(b) they are for free 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 Customs
authorities shall be free to take proceedings for the recovery of the
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.
(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.
Provided that -
(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 importation of tourist
publicity documents and 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 for the imposition of any penalties, in
accordance with any provision of law for the time
being in force;
(c) 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.
(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 the Customs authorities
pictures and drawings, framed photographs and photo- graphic
enlargements, art books, paintings, engravings, or lithographs,
sculptures and tapestries and other similar works of art.
Provided that -
(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 importation of tourist
publicity documents and materials;
(b) they are imported chiefly for the purpose of
encouraging the public to visit the country of
despatch, inter alia, to attend cultural, touristic,
sporting, religious or professional meetings or
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 (not reproduced);
(d) they are imported for and on the responsibility
of either the accredited representative of the
official national tourist agency of the country of
despatch or of the correspondent appointed by
the aforesaida-gency and approved by the
Customs authorities. The responsibility of the
accredited representative or of the approved
correspondent includes in particular the payment
of the import duties which will be chargeable if
the conditions laid down here are not fulfilled;
(e) they are re-exported without alteration by the
importing agency unless they have been
destroyed in accordance with 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 for the imposition of any
penalties, in accordance with any provision of
law for the time being in force;
(g) 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.
(v)
Display material (show cases, stands and similar articles), including
electrical and mechanical equipment required for operating such
display.
(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 flangs.
(viii)
Diagrams, scale models, lantern slide, printing blocks, photographic
negatives.
(ix)
Specimens in reasonable 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.
