NOTHING TO DECLARE. Pierre Chesnais

Transcription

1 PARIS, 3 November 1982 Original: French Division of Structures, Content, Methods and Techniques of Education NOTHING TO DECLARE A practical guide to using the international conventions on the international circulation and importation of visual and/or auditory materials of an educational, scientific or cultural character by Pierre Chesnais Secretary-General of the French Fédération nationale de la musique (National Music Federation) and Director of the French Syndicat national de l'édition phonographique et audiovisuelle (National Union of publishers of Sound Recordings and Audio-visual Materials) ED-81/WS/97

2 - 2 - TABLE OF CONTENTS Page FOREWORD INDEX THE EIGHT INTERNATIONAL CONVENTIONS INTRODUCTION I. THE AGREEMENTS, CONVENTIONS OR PROTOCOL TO WHICH EXPORTING AND IMPORTING STATES ARE PARTIES II. THE NATURE AND PURPOSE OF THE VISUAL AND/OR AUDITORY MATERIALS TO BE EXPORTED OR IMPORTED, AND THE USE TO WHICH THEY WILL BE PUT A. Permanent importation B. Temporary importation III. THE FACILITIES GRANTED A. Permanent importation B. Temporary importation IV. HOW TO HANDLE DIFFICULTIES IN APPLYING AN AGREEMENT, PROTOCOL OR CONVENTION ANNEX I - STATES PARTIES TO THE AGREEMENTS, PROTOCOL AND CONVENTIONS

3 - 3 - FOREWORD Since the adoption of the Agreement for facilitating the international circulation of visual and auditory materials of an educational, scientific and cultural character (Beirut agreement, 1948), and of the Agreement on the importation of educational, scientific and cultural materials (Florence agreement, 1950) and of its protocol (1976), Unesco has published several editions of the pamphlets explaining how these agreements operate. In 1965, and again in 1975, the International Film and Television Council published a brief guide to the five (by 1975 eight) international conventions in force for facilitating the free circulation of audio-visual materials. In view of the adoption in 1976 by the General Conference of Unesco of the Protocol to the Florence Agreement, and of the proliferation of international exchanges through audio-visual communication, due not only to broadcasting (which knows no frontiers) but also to the flow of recordings and reproductions, the need has become apparent to provide interested institutions and professional personnel with a brief guide which will indicate all the facilities offered by the existing eight international conventions on the subject. This guide has been prepared for Unesco by Mr Pierre Chesnais, General Secretary of the French Fédération nationale de la musique r and director of the French Syndicat national de l édition phonographique et audiovisuelle, under the auspices of the International Film and Television Council. The reader wishing to export or import visual and/or auditory materials should consider three main questions: the agreements, conventions or protocol to which exporting and importing countries are Parties; the nature and purpose of the visual and/or auditory materials to be exported or imported, and the use to which they will be put; the facilities which will be granted to imported or exported material as a result of the answers to the first two questions; lastly, the reader will be advised on how to go about solving any problems arising from the application of an agreement, convention, or Protocol. It is not possible for this guide to reproduce the text of the eight agreements, conventions and the protocol nor the accompanying comments. In the event of doubt or difficulty of interpretation, the reader should consult the actual texts of the agreements. The texts of the agreements, follows: and any information required are available as for the Beirut and Florence agreements, Unesco; and the protocol to the letter, from for the other conventions, from the Customs Co-operation Council. The Secretariat would welcome your comments and suggestions regarding this guide; these should be sent to the Director of the Division of Structures, Content, Methods and Techniques of Education.

4 INDEX Paragraphs Approved beneficiaries A. T. A. carnet Beirut agreement Beneficiaries Censorship Certificate Certification (approval) Contracting States or Parties Copyright Difficulties in application Exchange control Exemption Exemption from customs duties Exemption from import taxes Exemption from quantitative restrictions Exhibitions, fairs, meetings Florence agreement Fraud Guarantee Guaranteeing associations Import licences Issuing associations Other beneficiaries Pedagogic material Permanent importations Professional equipment Provisions against abuse Public morals Scientific equipment Seafarers Temporary admission Temporary importation 9 and 10, 13 and 14, 16 and 17, 18 and 19, 26 and and 27, 38 7 and 8-29 et seq. 6 et seq. 34 and 39 7 and 8 9 and 10, 13 and 14, 16 and 17, 18, 19, 26 and 27 1, 5 and Annex I 35, and and 31, 38 30, 38 31, 38 32, and 21, 37 et seq. 9 and 10, 16, 29 et seq and and and and 12, 20 to and 19, 37 et seq. 6 to 14, 29 to and 23, 37 et seq. and 39 and 19, 37 et seq. and 25, 37 et seq. et seq., 27 et seq. ditto

5 - 5 - THE EIGHT INTERNATIONAL CONVENTIONS (1) 'Agreement for facilitating the international circulation of visual and auditory materials of an educational, scientific and cultural character', known as the BEIRUT AGREEMENT (1948). This convention provides for the duty-free importation on a permanent or temporary basis of certain categories of materials considered by the exporting state to be of an educational, scientific or cultural character. (2) 'Agreement on the importation of educational, scientific and cultural materials', known as the FLORENCE AGREEMENT (1950). This convention authorizes the duty free permanent or temporary importation of certain categories of items, but some of them, including audio-visual materials, are covered by it only if they are imported by an organization or an institution approved for this purpose by the authorities of the importing country. 2 (a) Protocol to the agreement on the importation of educational, scientific and cultural materials (1976), which makes provision for the granting of other facilities and no longer requires the importers of audio-visual materials to be approved for the, purposes of the agreement. (3) Customs convention concerning facilities for the importation of goods for display or use at exhibitions, fairs, meetings or similar events (1961), to which we shall refer as the EXHIBITIONS-FAIRS-MEETINGS CONVENTION. This convention concerns exhibitions or meetings organized to promote any branch of learning, art, craft, sport or scientific or educational activity, and provides for the temporary duty free importation of materials to be displayed or used during such events. (4) Customs convention on the temporary importation of professional equipment (1961), to which we shall refer as the PROFESSIONAL EQUIPMENT CONVENTION. This convention concerns in particular equipment owned by journalists, sound or television organizations, film producers, theatre companies and orchestras, or scientists temporarily working in the importing country. (5) Customs convention concerning welfare material for seafarers (1964), to which we shall refer as the SEAFARERS CONVENTION. This convention concerns the temporary duty free importation of welfare material for use by seafarers either on board foreign ships engaged in international maritime traffic, or in establishments for seafarers of a cultural or social nature. (6) Customs convention on the temporary importation of scientific equipment (1968), to which we shall refer as the SCIENTIFIC EQUIPMENT CONVENTION. Under this convention scientific instruments and apparatus, spare parts, accessories and tools imported by institutions approved for purposes of scientific research or education are granted temporary admission free of import duties. (7) Customs convention on the temporary importation of pedagogic material (1971), to which we shall refer as the PEDAGOGIC MATERIAL CONVENTION. Under this convention states undertake to grant and facilitate temporary duty-free admission to pedagogic material for institutions approved for this purpose by the authorities of the importing country. (8) Customs convention on the A.T.A. carnet for the temporary admission of goods (1961), to which we shall refer as the A.T.A. CARNET CONVENTION. In connection with the conventions described above, a carnet issued by an approved institution, and containing a guarantee by another approved institution, exempts the importer from the obligation to pay a deposit as security during the period of importation or transit, and serves as a customs declaration.

6 - 6 - INTRODUCTION By the end of the last century, mankind was finally in possession of ways of conserving and exchanging ideas which were no longer limited to writing and drawing, but also included the recording and reproduction of images and sounds. Nearly half a century later, when Unesco was founded, its Constitution explicitly conferred on it the function of recommending such international agreements as it might deem necessary to promote the free flow of ideas by word and image. At its third session held in Beirut in 1948, the General Conference of Unesco adopted an agreement, followed two years later by a second agreement, which it subsequently adopted at its fifth session in Florence. To supplement these two agreements for facilitating the importation of items of an educational, scientific and cultural character, the Customs Co-operation Council prepared five international conventions in collaboration with Unesco, and a sixth at the request of the International Labour Organisation, all of which are widely-known conventions providing for the temporary admission of a variety of items and materials, including auditory and/or visual materials. In 1957, and again in 1967, Unesco convened two committees of governmental experts, also comprising representatives of interested non governmental organizations: at the conclusion of their examination of the use to which the two agreements were put by states, the experts recommended that they should be interpreted in the most liberal way possible and receive such widespread acceptance that they would become universal instruments. However, these recommendations were not enough, and at a third meeting of experts in 1973, it was suggested that one or more protocols be prepared to the Florence Agreement so as to take into account technical progress and new developments in the preceding twenty-five years. The General Conference of Unesco convened a special intergovernmental committee in March 1976 in Paris, attended by representatives of 64 states and many observers from governmental and non-governmental organizations; and a draft protocol was prepared which took into account the comments received from governments. It was this draft which was adopted by the General Conference in Nairobi in November 1976 and which was deposited for signature by states as from 1 March 1977 with the United Nations Secretariat in New York, on the understanding that the proto col would come into force six months after the date of deposit of the fifth instrument of ratification, acceptance or accession. The purpose of the protocol is to take account of a number of facts, such as that the international situation has changed radically owing to the development of the international community, in particular through the accession of many states to independence; that the needs and concerns of the developing countries should be taken into consideration, with a view to giving them easier and less costly access to education, science, technology and culture; and that to this end new arrangements should be made to contribute even more effectively to the development of education, science and culture which constitute the essential bases of economic and social progress. This embodied the principle laid down in the Declaration of the Principles of International Cultural Co-operation (Article VII, (l)), namely that Broad dissemination of ideas and knowledge, based on the freest exchange and discussion, is essential to creative activity, the pursuit of truth, and the development of the personality.

7 THE AGREEMENTS, CONVENTIONS OR PROTOCOL TO WHICH EXPORTING AND IMPORTING STATES ARE PARTIES? (1) To facilitate international circulation, the administrative and financial obstacles to the exportation and importation of visual and/or auditory materials should be reduced as much as possible. The two agreements and six conventions, and the protocol to the Florence agreement, are therefore designed to facilitate the importation of materials into the contracting states. However, on becoming a party to the protocol, an exporting state undertakes not to tax the materials listed: The contracting states undertake not to levy on the articles and materials referred to in the annexes to this protocol any customs duties, export duties or duties levied on goods leaving the country, or other internal taxes of any kind, levied on such articles and materials when they are intended for export to other contracting states (Part III; 4.). (2) It is thus necessary for the importer to ascertain whether the state in which the materials were produced, and their country of destination, are parties to the agreement or the convention of which he wishes to avail himself The same applies to the protocol to the Florence agreement, though it is necessary to check that both states are bound by the same provisions, since they are entitled at the time of ratification, acceptance or accession to the protocol to declare that they will not be bound by Parts II and IV and Annexes C.l, F, G and H, or by any of these Parts or Annexes. (Part VIII: 16 (a)); they may furthermore withdraw their declaration, in whole or in part, at any time by notification to the Secretary-General of the United Nations (Part VIII: 16 (b)). With regard in particular to the visual and auditory materials listed in Annexes C.1 and C.2 of the protocol, possible complications may arise (Part VIII: 16 (a), (b), and (c)): a state which declares that it is not bound by Annex C.l, is necessarily bound by Annex C.2 in respect of all the other contracting states; a state which does not make such a declaration at the time of accession to the protocol, or when it accepts or ratifies it, or which subsequently withdraws the declaration, is bound by Annex C.1 in respect of all the other contracting states (even those bound by Annex C.2); but any state which does not make such a reservation regarding Annex Cl, may declare at the time of its ratification, acceptance or accession, or when withdrawing its reservation regarding Annex C.1, that it shall be bound by Annex C.1 only in respect of the contracting states which have themselves accepted this annex; in such a case it shall obviously be bound only by Annex C.2 in respect of the contracting states which have not accepted Annex C.l. Finally, there is a special provision concerning developing countries in cases where they are importers: Part VII: Notwithstanding other provisions of this protocol, a developing country, which is defined as such by the practice established by the General Assembly of the United Nations and which is a party to the protocol, may suspend or limit the obligations under this protocol relating to importation of any object or material if such importation causes or threatens to cause serious injury to the nascent indigenous industry in that developing country. The

8 - 8 - country concerned shall implement such action in a non-discriminatory manner. It shall notify the Director-General of the United Nations Educational, Scientific and Cultural Organization of any such action, as far as practicable in advance of implementation, and the Director-General of the United Nations Educational, Scientific and Cultural Organization shall notify all parties to the protocol. (3) However, although international conventions are generally concluded subject to reciprocity, and the agreements and conventions here under consideration apply only to materials produced in another state party to the same agreement or convention, most of the contracting states grant the facilities whatever the country of origin or exporting state. The Geneva meetings expressed the hope that this literal attitude would be adopted by the other states. The protocol to the Florence agreement takes the same attitude when it specifies (Part VI: 8) that The contracting states undertake to encourage through appropriate measures the free flow and distribution of educational, scientific and cultural objects and materials produced in the developing countries. (4) It should be noted that the protocol to the Florence agreement is open to signature by customs or economic unions provided that all the Member States constituting them are also parties to the said protocol, and consequently parties to the Florence agreement (Part VIII 14 (a)). (5) Needless to say the audio-visual materials produced by the United Nations and its Specialized Agencies are covered by all its conventions, but the Beirut and Florence agreements and the protocol specify this explicity by extending to the United Nations and its Specialized Agencies much more extensive facilities than those granted to nationals of the states parties to these agreements. Annex 1 contains a table listing the states parties to the agreements and conventions and indicates the reservations stated as regards the protocol. II. THE NATURE AND PURPOSE OF THE VISUAL AND/OR AUDITORY MATERIALS TO BE EXPORTED OR IMPORTED, AND THE USE TO WHICH THEY WILL BE PUT? A first distinction should be made between visual and/or auditory materials for permanent and for temporary importation: A. Permanent importation (6) This concerns imports of materials which are not intended to be exported after a certain period of time. 1. Beirut agreement: (7) Articles I and II specify that the audio-visual materials to which it applies are those of an educational, scientific or cultural character: Visual and auditory materials shall be deemed to be of an educational, scientific and cultural character: (a) when their primary purpose or effect is to instruct or inform through the development of a subject or aspect of a subject, or when their content is such as to maintain, increase or diffuse knowledge and augment international understanding and goodwill; and

9 - 9 - (b) when the materials are representative, authentic, and accurate; and (c) when the technical quality is such that it does not interfere with the use made of the material. A list of the materials follows: (a) films, filmstrips and microfilm in either negative form, exposed and developed, or positive form, printed and developed; (b) shound recordings of all types and forms; (c) glass slides; models, static and moving; wall charts, maps and posters'. N.B. The experts at the Geneva meeting agreed that teletranscriptions, video-tapes and sound recordings, etc. should also be included in this list of materials. (8) Any person wishing to import material covered by the Beirut agreement can obtain the exemption in question by filing, in connection with its entry, a certificate that the material is of an educational, scientific and cultural character. The certificate is issued by the appropriate governmental agency of the state wherein the material originates, or by Unesco in the case of material produced by the United Nations, by the Specialized Agencies or by international organizations recognized by the United Nations. Certificates are drawn up in the forms annexed to the agreement. If the competent authorities of the state into which entry is sought do not concede the educational, scientific or cultural character of the material covered by the certificate, they shall notify the certifying agency in order that it may make friendly representations to the government of the state into which entry is sought. The decision then taken by that government is final and there is no appeal therefrom. The government is entitled to impose regulations upon the importer of the material to ensure that it shall only be exhibited or used for non-profit-making purposes. The experts at the Geneva meeting noted that it is important for the certifying authority to ascertain that the basic rights to the material are in fact held by the applicant, and that he is a national of the country issuing the certificate. When the certificate is issued, the owner may then share the benefits attached to it with his distributors or other authorized agents, who may use the certificate as may be A certificate remains in force indefinitely, unless cancelled by the shipments in any quantities for appropriate. issuing authority, and thus may be used to facilitate as long as may be required. 2. Florence agreement (9) Article II (2) and Annex C specify the nature of which the agreement applies. the audio-visual materials to (a) Films, filmstrips, microfilms and slides of an educational, scientific or cultural character; (b) 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, it being understood that duty-free entry may be limited to two copies of each subject for copying purposes;

10 -10- (c) Sound recordings of an educational, scientific or cultural character; (d) Patterns, models and wall charts for use exclusively for demonstration and teaching purposes in public or private educational, scientific or cultural institutions; (10) For these materials (unlike books or paintings), the importers enjoy the benefits of the agreement only if they have been approved for this purpose by the authorities of the importing country. The agreement leaves to the discretion of each contracting state the methods of certification it wishes to employ, i.e. the criteria to be adopted in granting approval to an institution or organization, the period of time for which approval is granted, etc. Examples of institutions and organizations which have been certified in this way are: schools and universities, sound and television broadcasting organizations, scientific laboratories, public libraries, museums, etc. Interested institutions and organizations should apply to by their government as the competent authority for purposes of the National Commission for Unesco in their country. 3. Protocol to the Florence agreement the body designated certification or to (11) It is not necessary for the importation of visual and/or auditory materials to be approved, nor for these materials to be considered of an educational, scientific or cultural character, if the importing state has not made a declaration regarding Annex C.l. (12) The visual and auditory materials covered by Annex C.1 are the following: (i) (ii) (iii) (iv) films (the duty-free entry of exposed and developed cinematographic films for public commercial exhibition or sale may be limited to negatives, it being understood that this limitation shall not apply to films (including newsreels) when admitted duty-free under the provisions of Annex C.2 to the protocol), filmstrips, microforms and slides; sound recordings; patterns, models and wall charts of an educational, scientific or cultural character, except toy models; other visual and auditory materials, such as: (a) video tapes, kinescopes, video discs, visual and sound recordings; videograms and other forms of (b) (c) (d) (e) (f) microcards, microfiches and magnetic or other information storage media required in computerized information and documentation services; materials for peogrammes instruction, which may be presented in kit form, with the corresponding printed materials, including video cassettes and audio-cassettes; transparencies, including those intended for direct projection or for viewing through optical devices; holograms for laser projection; mock-ups or visualizations of abstract concepts such as molecular structures or mathematical formulae;

11 -11- (g) multi-media kits; (h) materials for the promotion of tourism, including those produced by private concerns, designed to encourage the public to travel outside the country of importation. The exemptions provided for in Annex C.1 do not apply to: (a) unused microform stock and unused and their specific packaging such visual and auditory recording media as cassettes, cartridges, reels; (b) visual and auditory recordings with the exception of materials for the promotion of tourism covered by paragraph (iv) (h), produced by or for a private commercial enterprise, essentially for advertising purposes; (c) visual and auditory recordings in which the advertising matter is in excess of 25 per cent by time. In the case of the materials for the promotion of tourism covered by paragraph (iv) (h), this percentage applies only to private commercial publicity. (13) By contrast, if the contracting state has made a declaration regarding the application of Annex C.1 (see (2) above), then in virtue of Annex C.2, the provisions of the protocol will apply only to visual and auditory material of an educational, scientific or cultural character imported by approved organizations or associations, subject to the proviso that it be imported by organizations (including, at the discretion of the importing country, radio and television organizations), or by any other public or private institution or association, approved by the competent authorities of the importing country, or that it be produced by the United Nations or any of its Specialized Agencies, and that it be visual and auditory material of an educational, scientific or cultural character such as the following: (i) films, filmstrips, mircofilms and slides; (ii) 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, it being understood that duty-free entry may be limited to two copies of each subject for copying purposes; (iii) (iv) (v) archival film material (with or without sound track) connection with newsreel films; recreational films particularly suited for children sound recordings; intended for use in and youth; (vi) (vii) (viii) video-tapes, kinescopes, video discs, videograms and other forms of visual and sound recordings; microcards, microfiches and magnetic or other information storage media required in computerized information and documentation services; materials for programmes instruction, which may be presented in kit form, with the corresponding printed materials, including video-cassettes and audio-cassettes;

12 -12- (ix) (x) (xi) (xii) transparencies, including those intended for direct projection or for viewing through optical devices; holograms for laser projection; mock-ups or visualizations of abstract concepts such as molecular structures or mathematical formulae; multi-media kits. (14) It should be noted that: Annex A (Books, publications and documents) grants the benefits of the protocol without restriction to: (iv) Catalogues of films, recordings or other visual and auditory material of an educational, scientific or cultural character', while Annex E of the protocol (Articles for the blind and other handicapped persons) grants similar benefits to: (i) 'a - 'b - 'e - talking books (discs, cassettes or other sound reproductions)...'; phonographs and cassette players, specially designed and adapted for the blind and other handicapped persons and required to play the talking books, braille paper, magnetic tapes and cassettes for the production of braille and talking books, provided they are directly imported by institutions or organizations concerned with the education of, or assistance to, the blind, approved by the competent authorities of the importing country for the purpose of duty-free entry of these types of articles. B. Temporary importation (15) Temporary importation free of import duties and free of import prohibitions and restrictions, subject to re-exportation, is generally known as temporary admission. 1. Florence agreement (16) Article III of the agreement stipulates that: 1. The contracting states undertake to give every possible facility to the importation of educational, scientific or cultural materials, which are imported exclusively for showing at a public exhibition approved by the competent authorities of the importing country and for subsequent reexportation...' 2. Protocol to the Florence agreement (17) Part V: 6 of the protocol stipulates that the contracting states undertake to extend the granting of the facilities provided for in Article III of the Florence agreement (see (16) above) to materials and furniture provided that they are imported exclusively for showing at a public exhibition of objects of an educational, scientific or cultural nature approved by the competent authorities of the importing country and for subsequent re-exportation.

13 The scientific equipment and pedagogic material conventions (18) The scientific equipment convention can apply to audio-visual materials, since it concerns scientific equipment (instruments, apparatus, machines or accessories therefor) to be used exclusively, in the importing country, for purposes of scientific research or education, as well as spare parts and tools specially designed for the maintenance, checking, gauging or repair of such scientific equipment. The same applies to the pedagogic material convention since it covers all material used for purposes of education or vocational training, and especially the models, instruments, apparatus, machines and accessories therefor, as well as the spare parts shown in the non limitative list in the Annex to the convention ((a) sound or image recorders or reproducers, (b) sound and image media). However, this scientific equipment or pedagogic material may be refused temporary admission if equivalent pedagogic material is produced and available in the importing country. (19) The importers must have been approved for this purpose by the authorities of the importing country. The requirements for certification are similar to those laid down in the Florence agreement: applicants must be either scientific or educational institution, or educational or vocational training institutions, provided that, whether public or private, they have been set up primarily for nonprofit making purposes; but it is stipulated that the materials, spare parts and tools must be used under the control and responsibility of these institutions, for non-commercial purposes, that they must be imported in reasonable quantities having regard to the purpose of the importation, that they must be capable of identification on re-exportation, and lastly that while they are in the country of importation they must remain in the ownership of a natural person resident abroad or a legal person established abroad. 4. Exhibitions-fairs--meetings convention (20) Under this convention temporary admission is granted to: (a) (b) (c) goods intended for display or demonstration at an event; goods intended for use in connection with the display of foreign products at an event (including goods necessary for the purpose of demonstrating foreign machinery or apparatus to be displayed, construction and decoration material for the temporary stands of foreign exhibitors, advertising and demonstration material which is demonstrably publicity material for the foreign goods displayed); equipment including interpretation apparatus, sound recording apparatus and films of a scientific or cultural character intended for use at international meetings, conferences or congresses, provided that the goods are capable of identification on re-exportation, and that the number or quantity of identical articles is reasonable having regard to the purpose of importation. (21) If the importing state is a party to this convention, the admission criteria are more liberal than those provided for in the Florence agreement and its protocol, since it is not necessary for the materials to be of an educational, scientific or cultural character, nor for the exhibitions to be approved. The facilities offered by this convention are granted to persons (natural and legal) importing goods intended for display at an event, which for the purposes of the convention means:

14 -14- (1) (2) (3) (4) (5) 5. a trade, industrial, agricultural or crafts exhibition, fair, or similar show or display; or an exhibition or meeting which is primarily organized for a charitable purpose; or an exhibition or meeting which is primarily organized to promote any branch of learning, art, craft, or scientific, educational or cultural activity, or to promote friendship between peoples; or a meeting of representatives of any international organization or international group of organizations; or a representative meeting of an official or commemorative character, with the exception of exhibitions organized for private purposes in shops or business premises with a view to the sale of foreign goods. Goods thus granted temporary admission shall not be loaned or used in any way for hire or reward, or be removed from the place of the event. Professional equipment convention (22) In point of fact, the definitions and illustrative lists contained in the three Annexes cover all audio-visual materials necessary for the exercise of the calling, trade or profession of a person visiting a country to perform a specified task (Annex C: definition of other professional equipment, but in view of the different conditions applicable to each category of material eligible for temporary admission, an Annex A deals with equipment for the press or for sound or television broadcasting ( equipment necessary for representatives of the press or of broadcasting or television organizations visiting a country for purposes of reporting or in order to transmit or record material for specified peogrammes ), while an Annex B covers cinematographic equipment ( equipment necessary for a person visiting a country in order to make a specified film or films ). (23) The facilities offered by this convention can be granted to all persons (natural or legal) visiting a country for purposes of reporting, in order to transmit or record material, to make a specified film or films, or in general, to exercise a trade or profession. However, this material must be owned by a person resident abroad, be imported by a person resident abroad, be identified on reexportation (on the understanding that in the case of blank image or sound recording media, the most flexible criteria for identification will be applied), must be used solely by or under the personal supervision of the visiting person (except in the case of cinematographic co-production based on an intergovernmental co-production agreement) and lastly, must not be the subject of a hire contract or similar arrangement to which a person resident or established in the country of temporary importation is a party (except in the case of the co-production radio or television programmes). 6. Seafarers convention (24) This convention concerns the importation of welfare material for seafarers, and the annexed illustrative list of material includes the following: (b) Audio-visual material, such as: sound reproducing instruments; tape-recorders; radio sets, television sets; cinematographic and other projectors;

15 -15- recordings on tapes or discs (language courses, radio programmer greetings, music and entertainment); films, exposed and developed; film slides. (25) The facilities accorded by this convention concern solely the importation of welfare material for seafarers on board foreign ships engaged in international maritime traffic. By seafarer is meant any person carried on board a ship and charged with duties in connection with its working or service at sea: seafarers may benefit when ashore from the temporary importation of material used by establishments of a cultural or social character, that is to say hostels, clubs or recreation centres for seafarers which are managed by official organizations or by religious or other non-profit-making organizations, as also places of worship where services for seafarers are regularly held. 7. A.T.A. carnet convention (26) The A.T.A. carnet may be granted and used for all materials benefiting from temporary duty-free admission in virtue of the above-mentioned agreements and conventions, except if they are intended for processing or repair in the importing country. (27) A.T.A. carnets, which are accepted by the states parties to the convention in lieu of their national customs documents, may be issued to all persons benefiting from the temporary admission of items under the other agreements and conventions. However, these carnets are issued by issuing associations approved by the customs authorities for the issue of A.T.A. carnets in the territory of a contracting state, while in the importing country a corresponding guaranteeing association must also be approved by the customs authorities in order to guarantee them payment of the amount of the import duties and any other sums payable in the event of non-compliance with the conditions of temporary admission, or transit in respect of goods introduced into that country under cover of A.T.A. carnets. In practice, customs authorities usually grant certification to associations which are both entitled to issue A.T.A. carnets and capable of providing the required guarantee, and therefore the issuing and guaranteeing associations must belong to an international chain that fulfils both functions. At present there is only one such chain, organized by the International Bureau of Chambers of Commerce (IBCC). Issuing associations may not issue A.T.A. carnets with a period of validity exceeding one year from the date of issue. They must indicate on the cover of the A.T.A. carnet the countries in which it is valid and the names of the corresponding guaranteeing associations. Once an A.T.A. carnet has been issued no extra item shall be added to the list of goods enumerated on the reverse of the front cover of the carnet, or on any continuation sheets annexed thereto. The holder of the carnet msut not cross the frontier without having the carnet to the customs authorities together with the goods under cover carnet. presented of the III. THE FACILITIES GRANTED (28) The major obstacles to the free circulation of auditory and/or visual materials are customs duties and other charges on importation, quantitative restrictions on importation, and the complicated formalities involved.

16 -16- It is these obstacles that the two agreements, the protocol and the six conventions attempt to remove. It should be noted that the provisions of the conventions set out the minimum facilities to be accorded. They do not prevent the application of greater facilities which certain contracting parties grant or may grant in future by unilateral provisions or in virtue of bilateral and multilateral agreements. A. Permanent importation (29) Only the Beirut and Florence agreements and the protocol to the latter concern both permanent and temporary importation. However, the other conventions provide for goods not to be re-exported in certain cases listed in (4) below. EXEMPTION FROM ALL CUSTOMS DUTIES (30) The states parties to the two agreements and to the protocol accordingly undertake not to levy any customs duties or other charges on, or in connection with, the importation. of visual and/or auditory. materials where these fulfil the conditions specified, this exemption to include review fees as is the practice in a large number of states and as was suggested by the experts at the Geneva meeting in As already noted (see (1) above), the states parties to the protocol to the Florence agreement undertake not to levy customs duties, charges on, or in connection with, exportation, or any other kind of internal tax levied on such materials when they are intended for export to other contracting states. EXEMPTION FROM CHARGES ON (31) States may continue IMPORTATION OTHER THAN CUSTOMS DUTIES to levy on imported materials: charges such as sales taxes, provided these charges do directly or indirectly to similar domestic products; fees such as handling charges but not in excess of the rendered, and provided they do not constitute indirect domestic products. not exceed those applied cost of the services protection for similar It should be pointed out that notwithstanding the above provisions, the protocol (Part II: 3) requires contracting states which have not made any declaration concerning Part II not to levy any internal taxes or other internal charges of any kind, imposed at the time of importation or subsequently, on certain items, including auditory materials and other articles specially designed for the educational, scientific or cultural development of the blind and other physically or mentally handicapped persons. (See (14) below). EXEMPTION FROM ALL QUANTITATIVE RESTRICTIONS (32) These are mainly restrictions due to exchange control and import licensing regulations. However, states have undertaken to grant the foreign exchange and licences required for the importation of audio-visual material only as far as possible.

17 -17- The meetings in preparation for the protocol, while noting that the unfavourable balance of payments of many states made it difficult for them to implement this undertaking fully, also noted that it was indeed in the spirit of the Florence agreement to grant licences and foreign exchange for the importation of the materials concerned. Many countries have in fact reduced their restrictions to a minimum and have begun to give high priority to the acquisition of such materials. (33) The protocol requires contracting states which have made no reservation in respect of Part IV to extend the granting of the necessary licences and foreign exchange to the importation of certain materials, including 'films, slides, videotapes and sound recordings of an educational, scientific or cultural nature, imported by organizations approved by the competent authorities of the importing country for the purpose of duty-free entry of these types of articles. (34) However, none of the provisions of the two agreements or of the protocol affects the right of the contracting states to censor the material in accordance with their own laws or to adopt measures designed to prohibit or limit the importation or the circulation after importation of certain articles for reasons relating directly to the national security, public order or public morals of the contracting state. (35) Finally, the agreements and the protocol do not modify existing regulations with respect to copyright, trade marks or patents. SIMPLIFICATION OF FORMALITIES (36) The contracting states undertake, as far as possible, to simplify the formalities governing the importation of the materials concerned and to facilitate their expeditious and safe customs clearance. Use of the A.T.A. carnet helps to simplify formalities with respect to temporary importation under the two agreements and the protocol. B. Temporary Importation (37) The other six conventions concern only temporary admission, which is defined as follows: temporary importation free of import duties and free of import prohibitions and restrictions, subject to re-exportation'. EXEMPTION FROM IMPORT DUTIES (38) These are customs duties and all other duties and taxes payable on or in connection with importation and shall include all internal taxes and excise duties chargeable on imported goods, but shall not include fees and charges which are limited in amount to the approximate cost of services rendered and do not represent an indirect protection to domestic products or a taxation of imports for fiscal purposes. Similarly, customs certificates on A.T.A. carnets shall not be subject to the payment of charges for customs attendance at customs offices during the normal hours of business. EXEMPTION FROM IMPORT PROHIBITIONS AND RESTRICTIONS (39) Exemption from import prohibitions and restrictions concerns only prohibitions and restrictions of an economic nature, with the exception, as regards the scientific equipment and pedagogic material conventions, of cases where goods of an equivalent scientific and pedagogic value are produced and available in the country of importation.

18 -18- In general, other prohibitions and restrictions continue to apply when they are imposed under national laws and regulations on grounds of public morality or order, public security, public hygiene or health, or relate to the protection of copyrights, patents and trade marks. However, prohibitions and restrictions imposed in the interests of public morality must not hinder the speed of transfer of welfare material for seafarers which is imported or taken off a ship for transfer to a foreign ship for use on board or for re-exportation. SIMPLIFICATION OF FORMALITIES (40) Each state should reduce to a minimum the customs formalities involved in the facilities provided for above, and should publish as soon as possible the relevant regulations under the convention. Customs examination and clearance of the material shall, whenever possible and appropriate, be effected at the place of use of the material. Here too, use of the A.T.A. carnet helps to simplify formalities. It should be noted that in the case of the destruction, loss or theft of an A.T.A. carnet while the goods to which it refers are in the territory of a contracting state, the customs authorities of that state shall, at the request of the issuing association and subject to such conditions as those authorities may prescribe, accept a replacement document, the validity of which expires on the same date as that of the carnet which it replaces. CONDITIONS GOVERNING RE-EXPORTATION (41) In general, equipment granted temporary admission shall be re-exported within six months from the date of importation. For valid reasons the customs authorities may, within the limits laid down by the laws and regulations of the country of temporary importation, either grant a longer period or extend the initial period. If the materials have been imported under cover of an A.T.A. carnet, the period fixed for their re-exportation shall not in any case exceed the period of validity of that carnet. Equipment granted temporary admission may be re-exported in one or several consignments to any country, through any customs office open for such operations, and such re-exportation shall not be confined to the customs office of importation. (42) However, the Exhibitions-fairs-meetings, the Scientific equipment and the Pedagogic material conventions enable the customs authorities of the country of temporary importation to stipulate that the material be re-exported within a shorter period considered sufficient to achieve the object of temporary importation, and in the case of an exhibition, fair or meeting, this period shall extend at least one month after the termination of the event. Nevertheless in the case of an exhibition, fair or meeting the customs authorities may allow such goods which are to be displayed or used at a subsequent event to remain within the country of temporary importation, subject to compliance with such conditions as may be required by the laws and regulations of that country and provided that the goods are re-exported within one year of the date of importation. In general, when materials granted temporary admission cannot be re-exported as a result of a seizure, other than a seizure made at the suit of private persons, the requirement of re-exportation shall be suspended for the duration of the seizure.

19 -19- Similarly, in the case of duly authenticated perishable or badly damaged goods, or goods of low required, provided that they: accidents, or in respect value, re-exportation is of not (a) are subjected to the import duties to which they are liable; or (b) are abandoned free of all expense to the exchequer of the country into which they were temporarily imported; or (c) are destroyed, under official supervision, without expense to the exchequer of the country into which they were temporarily imported. Lastly, the Exhibitions-fairs-meetings, the Scientific equipment and the Pedagogic material conventions specify that goods granted temporary admission may be disposed of into home use, under the laws otherwise than by re-exportation and in particular may be subject to compliance with the conditions and formalities and regulations of the country of temporary importation. taken applicable LIMITATIONS AND FACILITIES REGARDING GUARANTEES (43) The Professional equipment and Exhibitions-fairs-meetings conventions stipulate that in cases where a state requires security for compliance with the conditions governing the granting of facilities provided for in the convention, the amount of such security shall not exceed the amount of the import duties chargeable by more than 10 per cent. However, the latter convention specifies that the state shall endeavour to accept whenever possible a general security from the organizer of the event or from any other person approved by the customs authorities, in place of individual security which might be required in accordance with the above provision. Under the Scientific equipment and Pedagogic material conventions the contracting states undertake, wherever they deem it possible, not to require security for the amount of import duties and taxes, but to be satisfied with a written undertaking. Such undertaking may be required for each importation or on a general basis for a specified period or, where applicable, for the period of approval of the institution concerned. When material is admitted under cover of an A.T.A. carnet, a guaranteeing association shall undertake to pay to the customs authorities of the country in which it is established the amount of the import duties and any other sums payable in the event of non-compliance with the conditions of temporary admission or of transit in respect of this material. It shall be liable jointly and severally with the persons from whom the sums mentioned above are due, for payment of such sums. Evidence of re-exportation of the material imported shall be provided by the reexportation certificate completed in that carnet by the customs authorities of the country into which the material was temporarily imported. The A.T.A. carnet convention makes provision for evidence and regularization. In the event of fraud, contravention or abuse, states shall be free to take proceedings against persons using A.T.A. carnets, for the recovery of the import duties and other sums payable and also for the imposition of any penalties to which such persons have rendered themselves liable. In such cases the associations shall lend their assistance to the customs authorities. The same applies to the other conventions: any substitution, false declaration or act having the effect of causing a person (natural or legal) or material improperly