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Temporary duty-free importation of pedagogic material allowed for approved non-profit educational institutions subject to identification, re-export, and certification. The notification exempts pedagogic materials, spare parts, and specially designed maintenance tools temporarily imported by Ministry approved non profit educational or vocational institutions from customs duty and integrated tax, provided the importer declares temporary importation, imports reasonable quantities identifiable on re-export, furnishes a written undertaking to re export within six months (extendable by the Commissioner), the goods remain owned by persons established abroad while in the country, and a Ministry officer certifies their pedagogic character; the exemption is subject to the reproduced Customs Convention's provisions.
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Temporary duty-free importation of pedagogic material allowed for approved non-profit educational institutions subject to identification, re-export, and certification.
The notification exempts pedagogic materials, spare parts, and specially designed maintenance tools temporarily imported by Ministry approved non profit educational or vocational institutions from customs duty and integrated tax, provided the importer declares temporary importation, imports reasonable quantities identifiable on re-export, furnishes a written undertaking to re export within six months (extendable by the Commissioner), the goods remain owned by persons established abroad while in the country, and a Ministry officer certifies their pedagogic character; the exemption is subject to the reproduced Customs Convention's provisions.
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