Tourist publicity materials exemption - customs relief conditioned on origin, free distribution, advertising limits and re export obligations. Goods used to promote tourism are exempt from the whole of customs duty if they fall into specified categories (publicity documents, hotel lists, technical and display material, certain films and recordings, flags, diagrams and handicraft specimens) and satisfy conditions including importation from a country party to the Additional Protocol, free distribution or official agency importation with a prescribed declaration, advertising content limits, re export obligations for display items, and compliance with prohibitions on public morality, security, health or hygiene; Customs may recover duties and impose penalties for fraud or abuse.
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.
Tourist publicity materials exemption - customs relief conditioned on origin, free distribution, advertising limits and re export obligations.
Goods used to promote tourism are exempt from the whole of customs duty if they fall into specified categories (publicity documents, hotel lists, technical and display material, certain films and recordings, flags, diagrams and handicraft specimens) and satisfy conditions including importation from a country party to the Additional Protocol, free distribution or official agency importation with a prescribed declaration, advertising content limits, re export obligations for display items, and compliance with prohibitions on public morality, security, health or hygiene; Customs may recover duties and impose penalties for fraud or abuse.
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