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Tax Exemption or Tax Evasion by Private Commercial Enterprises
Florence Agreement on the Importation of Educational, Scientific and Cultural Materials
Florence, 17 June 1950
Agreement on the Importation of Educational, Scientific and Cultural Materials, with Annexes A to E and Protocol annexed 1950
Florence, 17 June 1950
-Protocol, Nairobi, 26 November 1976
Article I
1. The contracting States undertake not to apply customs duties or other charges on, or in connection with, the importation of:
(a) Books, publications and documents, listed in Annex A to this Agreement;
(b) Educational, scientific and cultural materials, listed in Annexes B, C, D and E to this Agreement; which are the products of another contracting State, subject to the conditions laid down in those annexes.
2. The provisions of paragraph 1 of this article shall not prevent any contracting State from levying on imported materials :
(a) Internal taxes or any other internal charges of any kind, imposed at the time of importation or subsequently, not exceeding those applied directly or indirectly to like domestic products;
(b) Fees and charges, other than customs duties, imposed by governmental authorities on, or in connection with, importation, limited in amount to the approximate cost of the services rendered, and representing neither an indirect protection to domestic products nor a taxation of imports for revenue purposes.
Article II
1. The contracting States undertake to grant the necessary licences and/or foreign exchange for the importation of the following articles:
(a) Books and publications consigned to public libraries and collections and
to the libraries and collections of public, educational, research or cultural institutions ;
(b) Official government publications, that is, official, parliamentary and ad-ministrative documents published in their country of origin;
(c) Books and publications of the United Nations or any of its Specialized Agencies ;
(d) Books and publications received by the United Nations Educational, Scientific and Cultural Organization and distributed free of charge by it or under its supervision;
(e) Articles for the blind:
(i) Books, publications and documents of all -kinds in raised characters for the blind;
(ii) Other articles specially designed for the educational, scientific or cultural advancement of the blind, which are imported directly by institutions or organizations concerned with the welfare of the blind, approved by the competent authorities of the importing country for the purpose of duty-free entry of these types of articles.
2. The contracting States which at any-time apply quantitative restrictions and exchange control measures undertake to grant, as far as possible, foreign exchange and licences necessary for the importation of other educational, scientific or cultural materials, and particularly the materials referred to in the annexes to this Agreement;
Annexes
Annex A
Books, publications and documents
(i) Printed books.
(ii) Newspapers and periodicals.
(iii) Books and documents produced by duplicating processes other than printing.
(iv) Official government publications, that is, official, parliamentary and administrative documents published in their country of origin.
(v) Travel posters and travel literature (pamphlets, guides, time-tables, leaflets and similar publications), whether illustrated or not, including those published by private commercial enterprises, whose purpose is to stimulate travel outside the country of importation.
(vi) Publications whose purpose is to stimulate study outside the country of importation.
(vii) Manuscripts, including typescripts.
(viii) Catalogues of books and publications, being books and publications offered for sale by publishers or booksellers established outside the country of importation.
(ix) Catalogues of films, recordings or other visual and auditory material of an educational, scientific or cultural character, being catalogues issued by or on behalf of the United Nations or any of its Specialized Agencies.
(x) Music in manuscript or printed form, or reproduced by duplicating processes other than printing.
(xi) Geographical, hydrographical or astronomical maps and charts.
(xii) Architectural, industrial or engineering plans- and designs, and reproductions thereof, intended for study in scientific establishments or educational institutions approved by the competent authorities of the importing country for the purpose of duty-free admission of these types of articles.
(The exemptions provided by Annex A shall not apply to:
(a) Stationery;
(b) Books, publications and documents (except catalogues, travel posters and travel literature referred to above) published by or for a private commercial enterprise, essentially for advertising purposes;
(c) Newspapers and periodicals in which the advertising matter is in excess of 70 per cent by space;
(d) All other items (except catalogues referred to above) in which the advertising matter is in excess of 25 per cent by space. In the case of travel posters and literature, this percentage shall apply only to private commercial advertising matter.)
Under annex A (b)stated that " The Exemption SHALL NOT APPLY to: Books, publications and documents published by or for PRVATE COMMERCIAL ENTERPRISES."
Florence Agreement on the Importation of Educational, Scientific and Cultural Materials
Florence, 17 June 1950
Agreement on the Importation of Educational, Scientific and Cultural Materials, with Annexes A to E and Protocol annexed 1950
Florence, 17 June 1950
-Protocol, Nairobi, 26 November 1976
Article I
1. The contracting States undertake not to apply customs duties or other charges on, or in connection with, the importation of:
(a) Books, publications and documents, listed in Annex A to this Agreement;
(b) Educational, scientific and cultural materials, listed in Annexes B, C, D and E to this Agreement; which are the products of another contracting State, subject to the conditions laid down in those annexes.
2. The provisions of paragraph 1 of this article shall not prevent any contracting State from levying on imported materials :
(a) Internal taxes or any other internal charges of any kind, imposed at the time of importation or subsequently, not exceeding those applied directly or indirectly to like domestic products;
(b) Fees and charges, other than customs duties, imposed by governmental authorities on, or in connection with, importation, limited in amount to the approximate cost of the services rendered, and representing neither an indirect protection to domestic products nor a taxation of imports for revenue purposes.
Article II
1. The contracting States undertake to grant the necessary licences and/or foreign exchange for the importation of the following articles:
(a) Books and publications consigned to public libraries and collections and
to the libraries and collections of public, educational, research or cultural institutions ;
(b) Official government publications, that is, official, parliamentary and ad-ministrative documents published in their country of origin;
(c) Books and publications of the United Nations or any of its Specialized Agencies ;
(d) Books and publications received by the United Nations Educational, Scientific and Cultural Organization and distributed free of charge by it or under its supervision;
(e) Articles for the blind:
(i) Books, publications and documents of all -kinds in raised characters for the blind;
(ii) Other articles specially designed for the educational, scientific or cultural advancement of the blind, which are imported directly by institutions or organizations concerned with the welfare of the blind, approved by the competent authorities of the importing country for the purpose of duty-free entry of these types of articles.
2. The contracting States which at any-time apply quantitative restrictions and exchange control measures undertake to grant, as far as possible, foreign exchange and licences necessary for the importation of other educational, scientific or cultural materials, and particularly the materials referred to in the annexes to this Agreement;
Annexes
Annex A
Books, publications and documents
(i) Printed books.
(ii) Newspapers and periodicals.
(iii) Books and documents produced by duplicating processes other than printing.
(iv) Official government publications, that is, official, parliamentary and administrative documents published in their country of origin.
(v) Travel posters and travel literature (pamphlets, guides, time-tables, leaflets and similar publications), whether illustrated or not, including those published by private commercial enterprises, whose purpose is to stimulate travel outside the country of importation.
(vi) Publications whose purpose is to stimulate study outside the country of importation.
(vii) Manuscripts, including typescripts.
(viii) Catalogues of books and publications, being books and publications offered for sale by publishers or booksellers established outside the country of importation.
(ix) Catalogues of films, recordings or other visual and auditory material of an educational, scientific or cultural character, being catalogues issued by or on behalf of the United Nations or any of its Specialized Agencies.
(x) Music in manuscript or printed form, or reproduced by duplicating processes other than printing.
(xi) Geographical, hydrographical or astronomical maps and charts.
(xii) Architectural, industrial or engineering plans- and designs, and reproductions thereof, intended for study in scientific establishments or educational institutions approved by the competent authorities of the importing country for the purpose of duty-free admission of these types of articles.
(The exemptions provided by Annex A shall not apply to:
(a) Stationery;
(b) Books, publications and documents (except catalogues, travel posters and travel literature referred to above) published by or for a private commercial enterprise, essentially for advertising purposes;
(c) Newspapers and periodicals in which the advertising matter is in excess of 70 per cent by space;
(d) All other items (except catalogues referred to above) in which the advertising matter is in excess of 25 per cent by space. In the case of travel posters and literature, this percentage shall apply only to private commercial advertising matter.)
Under annex A (b)stated that " The Exemption SHALL NOT APPLY to: Books, publications and documents published by or for PRVATE COMMERCIAL ENTERPRISES."