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    <title>Exemption to Video Cassettes and Video Tapes recorded with educational programme</title>
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    <description>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.</description>
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      <description>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.</description>
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