Exemption to tourist Literature/material

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..... ) they are imported from a country which has ratified or acceded to Additional Protocol to the Convention concerning Customs facilities for touring relating to the importation of tourist publicity documents and materials; (b) they are for free distribution, the chief purpose of which is to encourage the public to visit foreign countries, inter alia to attend cultural, touristic, sporting, religious or professional meetings or demonstrations held in such foreign countries; (c) they do not contain more than 25 per cent private commercial advertising material and are obviously designed for general publicity purposes; (d) in the event of fraud, contravention or abuse, the Customs authorities shall be free to take proceedings for the recovery .....

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..... f fairs, samples of negligible value of handicraft, documentation about museums, universities, spas and similar institutions. Provided that - (a) they are imported from a country which has ratified or acceded to Additional Protocol to the Convention concerning Customs facilites for touring relating to the importation of tourist publicity documents and materials; (b) in the event of fraud, contravention or abuse, the Customs authorities shall be free to take proceedings for the recovery of Customs duties and also for the imposition of any penalties in accordance with any provision of law for the time being in force; (c) their importation is not prohibited on consideration of public morality, public security, public health or hygiene, in .....

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..... approved correspondent includes in particular the payment of the import duties which will be chargeable if the conditions laid down here are not fulfilled; (e) they are re-exported without alteration by the importing agency unless they have been destroyed in accordance with any conditions laid down by the Customs authorities, in which event, the importer shall be free from the obligation to re-export; (f) in the event of fraud, contravention or abuse, the Customs authorities shall be free to take proceedings for the recovery of customs duties and also for the imposition of any penalties in accordance with any provision of law for the time being in force; (g) their importation is not prohibited on consideration of public morality, public .....

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