Customs exemption for educational video recordings permits duty-free import by research students subject to certification and restrictive undertakings. Video cassettes and tapes recorded with university or advanced technical educational programmes are exempt from customs duty and additional customs duty when imported by research students, provided the importer produces certification from the recording organisation and, where applicable, from the Head of the University or an authorised Deputy Secretary, and gives an undertaking restricting sale, use to technical education, and forbidding subsequent re-recording.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for educational video recordings permits duty-free import by research students subject to certification and restrictive undertakings.
Video cassettes and tapes recorded with university or advanced technical educational programmes are exempt from customs duty and additional customs duty when imported by research students, provided the importer produces certification from the recording organisation and, where applicable, from the Head of the University or an authorised Deputy Secretary, and gives an undertaking restricting sale, use to technical education, and forbidding subsequent re-recording.
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