Common use of Customs and Excise Clause in Contracts

Customs and Excise. 1. Each Contracting Party shall, to the fullest extent possible under its national law and on a basis of reciprocity, exempt the designated airlines of the other Contrading Party from import restrictions, customs duties, value added taxes, excise taxes, inspection fees and other national, regional or local duties and charges on aircraft, fuel, lubricating oils, consumable technical supplies, spare parts including engines, regular aircraft equipment, ground equipment, aircraft stores and other items intended for use or used solely in connection with the operation or servicing of aircraft of the designated airlines of such other Contracting Party operating the agreed services, as well as printed ticket stock, airway bills, any printed material which bears the insignia of the company printed thereon and usual publicity material distributed without charge by those designated airlines. 2. The exemptions granted by this Article shall apply to the items referred to in paragraph 1 of this Article, whether or not such items are used or consumed wholly within the territory of the Contracting Party granting the exemption, provided such items are: a) introduced into the territory of one Contracting Party by or on behalf of the designated airlines of the other Contracting Party, but not alienated in the territory of the said Contracting Party; b) retained on board aircraft of the designated airlines of one Contracting Party upon arriving in or leaving the territory of the other Contracting Party; c) taken on board aircraft of the designated airlines of one Contracting Party in the territory of the other Contracting Party and intended for use in operating the agreed services. 3. The regular airbone equipment, the ground equipment, as well as the materials and supplies normally retained on board the aircraft of the designated airlines of either Contracting Party, may be unloaded in the territory of the other Contracting Party only with the approval of the Customs authorities of that territory. In such case, they may be placed under the supervision of the said authorities up to such time as they are re-exported or otherwise disposed of in accordance with Customs legislation or regulations. 4. Baggage and cargo in direct transit shall be exempt from customs duties, taxes and other charges. 5. The exemptions provided for by this Article shall also be available where the designated airlines of one Contracting Party has contracted with another airline, which similarly enjoys such exemptions from the other Contracting Party, for the loan or transfer in the territory of the other Contracting Party of the items specifed in paragraph 1 of this Article.

Customs and Excise. 1. Each Contracting Party shall, to the fullest extent possible under its national law and on a basis of reciprocity, shall exempt the designated airlines airline of the other Contrading Contracting Party from import restrictions, customs dutiescharges, value added taxes, excise taxes, inspection fees duties and other national, regional or local duties and charges on payments in respect of aircraft, fuel, lubricating oils, consumable technical supplies, spare parts including engines, regular aircraft equipment, ground equipment, aircraft stores and other items intended for use or used solely in connection with the operation or servicing of aircraft of the designated airlines airline of such other Contracting Party operating the agreed services, as well as printed ticket stock, airway bills, any printed material which bears the insignia of the company printed thereon and usual publicity material distributed without charge by those that designated airlinesairline. 2. The exemptions granted by this Article article shall apply to the items referred to in paragraph 1 of this Articlearticle, whether or not such items are used or consumed wholly within the territory of the Contracting Party granting the exemption, provided such items are: a) introduced into the territory of one Contracting Party by or on behalf of the designated airlines airline of the other Contracting Party, but not alienated in the territory of the said Contracting Party; b) retained on board aircraft of the designated airlines airline of one Contracting Party upon arriving in or leaving the territory of the other Contracting Party; c) taken on board aircraft of the designated airlines airline of one Contracting Party in the territory of the other Contracting Party and intended for use in operating the agreed services. 3. The regular airbone airborne equipment, the ground equipment, as well as the materials and supplies normally retained on board the aircraft of the designated airlines airline of either Contracting Party, may be unloaded in the territory of the other Contracting Party only with the approval of the Customs authorities of that territory. In such case, they may be placed under the supervision of the said authorities up to such time as they are re-exported or otherwise disposed of in accordance with Customs customs legislation or regulations. 4. Baggage and cargo in direct transit shall be exempt from customs dutiescharges, taxes duties and other chargespayments. 5. The exemptions provided for by this Article article shall also be available where the designated airlines airline of one Contracting Party has contracted with another airline, which similarly enjoys such exemptions from the other Contracting Party, for the loan or transfer in the territory of the other Contracting Party of the items specifed specified in paragraph 1 of this Articlearticle.