Exemption to tourist Literature/material

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..... magazines, guides, posters, framed or unframed 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 commercia .....

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..... iene, 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 Additional Protocol to the Convention concerning Customs facilites for touring relating to the importation of tourist publicity documents and materials; (b) in the event of fraud .....

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..... 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 aforesaid agency and approved by the Customs authorities. The responsibility of the accredited representative 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 Cus .....

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