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of <h1>Non-Profit Scientific and Educational Institutions Exempt from Customs Duties on Temporarily Imported Research Equipment.</h1> The notification exempts non-profit scientific and educational institutions from customs duties and integrated tax on temporarily imported scientific equipment, including instruments, apparatus, machines, and accessories, used for research or educational purposes. The exemption is subject to conditions such as a declaration of temporary import, re-export within six months (extendable to one year), identification on re-export, and ownership by entities abroad. The equipment must be used for non-commercial purposes and remain under the institution's control. The notification aligns with the Customs Convention on the temporary importation of scientific equipment, promoting scientific research and education.
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