Exemption from Customs Duty and Sales Tax on Educational Scientific Cultural Etc. Material Which Are

EXEMPTION FROM CUSTOMS DUTY AND SALES TAX ON EDUCATIONAL SCIENTIFIC CULTURAL ETC. MATERIAL WHICH ARE IMPORTED FROM COUNTRY SIGNATORY TO THE UNESCO AGREEMENT 42Notification No. S.R.O. 720(I)/88, dated 25th August, 1988.--In exercise of the power conferred by section 19 of the Customs Act, 1969 (IV of 1969), and section 7 of the Sales Tax Act, 1951 (III of 1951), the Federal Government is pleased to exempt such materials listed in Annexes 1 to 5 to this Notification as are the products or manufacture of and are imported from a country signatory to the UNESCO Agreement or a country signatory to a bilateral commodity exchange agreement with Pakistan, from the whole of the customs duties and sales tax leviable thereon, subject to the condition laid down in the Annexes and to the further condition that the importer of any such material desiring to avail himself of the further condition that the importer of any such material desiring to avail himself of this exemption makes a written application in that behalf to the Assistant Collector of Customs who will allow import of those materials free of customs duties and sales tax. 2. This Notification shall be deemed to have taken effect on the 26th June, 1988. Annex-I BOOKS, PUBLICATIONS AND DOCUMENTS. Printed Books Newspapers and periodicals Books and documents produced by duplicating processes other than printing Official government publications, that is, official parliamentary and administrative documents published in their country of origin 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. Publications whose purpose is to stimulate study outside the country of importation Manuscripts, including typescripts Catalogues of books and publications, being books and publications, offered for sale of publishers or book sellers established outside the country of importation Catalogues of films, recordings or other visual 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 Music in manuscript or printed form, or reproduced by duplicating processes other than printing Geographical, hydrographical or astronomical maps and charts Architectural, industrial or engineering plans and designs, and reproductions thereof, intended for study in scientific establishments or educational institutions approved by the Education division or Scientific and Technological Research Division or the Provincial Educational Departments f it is an establishment other than a University The exemption provided by this Annex shall not apply to:- Stationery; 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; Newspapers and periodicals in which the advertising matter is in excess of 70 per cent by space; 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. Annex 2 WORKS OF ART AND COLLECTORS' PIECES OF AN EDUCATIONAL SCIENTIFIC OR CULTURAL CHARACTER. Paintings and drawings, including copies, executed entirely by hand but excluding manufactured decorated wares. Hand-printed impression, produced from hand-engraved or hand-etched blocks, plates or other materials, and signed and numbered by the artist. Original works of art, of statutory or sculpture, whether in the round in relief, or in intaglio excluding mass-produced re-productions and works of conventional craftsmanship of a commercial character. Collectors, pieces and objects of art consigned to public galleries, museums and other public institutions, approved by the Federal Ministry of Education and intended for public exhibition and not for sale Collections and collectors, pieces in such scientific field as anatomy, zoology, botany, mineralogy plalacontology, archaeology and authnography, not intended for resale. vi. Antiques, being articles in excess of 100 years of age. Annex-3 VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER Films, films-strips, microfilms and slides of an educational, scientific or cultural character imported by an education, scientific or cultural institution or society approved by the Division or a Provincial Education Department and certified by the Ministry or Department as being of an educational, scientific or cultural character; Newsreels (with or without sound track), depicting events of current news value at the time of importation and imported in either negative form, exposed and developed, or positive form, printed and developed by the Information and Broadcasting Division or its nominee. Sound recording of an educational, scientific or cultural character for use exclusively in public or private educational, scientific or cultural institutions or societies approved by the Education Division or Scientific and Technological Research Division or a Provincial Education Department and certified by the Ministry or Development as being of educational, scientific or cultural character. Films, films-strips, microfilms and sound recording of an educational, scientific or cultural character produced by the United Nations or any of its specialized Agencies. Patterns, models and well charts for use exclusively for demonstrating and teaching purposes in public or private educational, scientific or cultural institutions approved by the Educational, scientific or cultural institutions approved by the Education division or Scientific and Technological Research Division or Provincial Education Department. Annex-4 SCIENTIFIC INSTRUMENTS OR APPARATUS Scientific instruments or apparatus and spare parts and accessories thereof and Chemicals, medias and strains intended exclusively for educational purposes or scientific research imported by the Pakistan Agricultural Research council or by a public or private scientific or educational institution approved by the Education Division or Scientific and Technological Research Division or a Provincial Education Department as affiliated with the Pakistan Atomic Energy Commission, provided:- that a certificate from the Registrar in case of a University and from a director of Education or Technical Education or Public Instruction, as the case may be, in respect of an institution falling within the jurisdiction of the Provincial Government or by the Education Division or Scientific and Technological Division in case of an institution falling within the jurisdiction of the Federal Government or by the Pakistan Atomic Energy commission in case of an institution affiliated with the Pakistan Atomic Energy Commission or from the Registrar of the affiliating University or the Secretary of the affiliating Board in case of a Private or autonomous institution affiliated with the University or the Board in case of a University or the Board of Intermediate and Secondary Education, as the case may be, is issued to the effect that the instruments or apparatus and spare parts and accessories thereof imported will be used under the control and responsibility of the importing institution; and that instruments or apparatus and spare parts and accessories thereof equivalent scientific value are not being manufactured in Pakistan Annex-5 ARTICLES FOR THE BLIND Books, publications and documents of all kinds in raised characters for the blind 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. 42. Reported as PTCL 1989 St. 78