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TMI BlogExemption to Pedagogic materials imported by educational institutions, etcX X X X Extracts X X X X X X X X Extracts X X X X ..... responsibility of such institutions for purposes of education or vocational training of non-commercial nature, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the 1 [ integrated tax leviable thereon under sub-section (7) of section 3 ] of the said Customs Tariff Act, subject to the following conditions, namely:- (1) the importer makes a declaration at the time of import that the goods are being imported temporarily subject to re-exportation; (2) the goods are imported in reasonable quantities having regard to the purpose of importation; (3) the goods are capable of identification on re-exportation; (4) the goods are re-exported within six months from the Date of importation or within such extended period not exceeding one year as may be allowed by the Commissioner of Customs, and an undertaking is furnished in writing by the importer to the effect that the goods shall be re-exported within the aforesaid period; (5) while the goods are in India, they remain in the ownership of a natural person resident abroad or a legal person established abroad; (6) a duly authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means the Organisation set up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15th December, 1950. CHAPTER II : SCOPE Article 2 : Each Contracting party undertakes to grant temporary admission to: (a) pedagogic material which is to be used within its territory solely for purposes of education or vocational training; (b) spare parts of pedagogic material which has been granted temporary admission under paragraph (a) of this Article, and tools specially designed for the maintenance, checking, gauging or repair of such material. Article 3 : Temporary Admission of the pedagogic material, spare parts and tools may be made subject to the following conditions; (a) that they are imported by approved institutions and used under their control and responsibility; (b) that they are used for non-commercial purposes within the country of importation; (c) that they are imported in reasonable quantities having regard to the purpose of the importation; (d) that they are capable of identification on re-exportation; (e) that while they are in the country of importation they remain in the ownership of a natural person resident, abroad or a legal person established a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Authorities may require. Article 10 : The provisions laid down in article 9 above shall also apply to parts which have been replaced as a result of repairs or alterations undergone by the pedagogic material while in the country of temporary importation. Article 11 : The provisions of Article 6, 7, 8 and 9 shall also apply to the spare parts and tools referred to in Article 2. CHAPTER IV : MISCELLANEOUS PROVISIONS Article 12 : 1. Each Contracting Party shall reduce to a minimum the Customs formalities required in connection with the facilities provided for in this Convention. All regulations concerning such formaliaties shall be promptly published. 2. Customs examination and clearance on the importation and re-exportation of pedagogic material, spare parts and tools, shall whenever possible and appropriate, be effected at the place of use of the material: Article 13 : The provisions of this Convention set out the minimum facilities to be accorded. They do not prevent the application of greater facilities which certain Contracting Parties grant or may grant in future by unilateral provisions or by virtue of bilateral or multilateral agreements. Article 14 : For the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratification or accession, this Convention shall enter into force three months after the said State has signed without reservation of ratification or deposited its instruments of ratification or accession. Article 19 : 1. Any State may, at the time of signing, this Convention without reservation of ratification, or of depositing its instrument of ratification or accession or at any time thereafter, declare by notification given to the Secretary General of the Council that this Convention shall extend to all or any of the territories for whose international relations it is responsible or for which it assumes international responsibility. Such notification shall take effect three months after the date of the receipt thereof by the Secretary General of the Council provided, however that the Convention shall not apply to the territories named in the notification before the Convention has entered into force for the State concerned. 2. Any State which has made a notification under paragraph 1 of this Article extending this Convention to any territory for whose international relations it is resposible or for which it assumed international responsibility may notify the Secretary General of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed shall be communicated by the Secretary General of the Council to all Contracting Parties, to all other signatory States, to the Secretary General of the United Nations and to the Director General of the United Nations Educational, Scientific and Cultural Organisation (UNESCO). 3. Within a period of six months from the date on which the proposed amendment is so communicated, any Contracting Party may inform the Secretary General of the Council - (a) that it has an objection to the proposed amendment, or (b) that, although it intends to accept the proposed amendment, the conditions necessary for such acceptance are not yet fulfilled in its country. 4. If a Contracting Party sends the Secretary General of the Council a communication as provided for in paragraph 3(b) of this Article, it may, so long as it has not notified the Secretary General of its acceptance of the proposed amendment, submit an objection to that amendment within a period of nine months following the expiry of the six-months period referred to in paragraph 3 of this Article. 5. If an objection to the proposed amendment is stated in accordance with the terms of paragraph 3 or 4 of this Article, the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Convention; (b) the date of entry into force of this Convention in accordance with Article 18; (c) notifications received in accordance with Article 19; (d) denunciations under Article 21; (e) any amendment deemed to have been accepted in accordance with Article 24 and the date of its entry into force. Article 27 : In accordance with article 102 of Charter of the United Nations, this Convention shall be registered with the Secretariat of the United Nations at the request of the Secretary General of the Council. In witness whereof the undersigned being duly authorised thereto, have signed this Convention. Done at Brussels this eighth day of June, nineteen hundred and seventy, in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary General of the Council who shall transmit certified copies to all the States referred to in paragraph 1 to 17 of this Convention. For Afghanistan: For Albania: For Algeria: For Argentina: For Australia: For Austria: For Barbados: For Belgium: For Bolivia: For Botswana: For Brazil: For Bulgaria: For Union of Myanmar: For Colombia: For Central African republic: For Chile: F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilms; Cinematographic films; Sound recording (Magnetic tapes, discs); Videotapes. (c) Specialised material, such as: Bibilographic equipment and audiovisual material for libraries; Mobile libraries; Language laboratories; Simultaneous interpretation equipment; Programmed teaching machines, mechanical or electronic; Material specially designed for the education or vocational training of handicapped persons. (d) Other material, such as: Wall charts, models, graphs, maps, plans, photographs and drawings; Instruments, apparatus and models designed for demonstrational purposes; Collections of items with visual or audio pedagogic information, prepared for the teaching of a subject (study kits); Instruments, aparatus, tools and machine-tools for learning a trade or craft. -------------------- Notes:- 1. Substituted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, additional duty leviable thereon under section 3 2. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 3. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 4. Omitted vide Notification No. 38/2024-Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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