On approval of the agreement on the import of materials related to education, science and culture and the protocol to it

Law of the Republic of Kazakhstan dated December 5, 1997 No. 197

     To approve the agreement on the import of materials related to Education, Science and culture, signed in Florence in July 1950, and the protocol to it, signed in Nairobi in November 1976.

     President Of The Republic Of Kazakhstan  

Agreement on the import of materials related to education, science and culture

List of states agreeing to the agreement on the import of materials related to education, science and culture

     1. Austria 2. Afghanistan 3. Barbados 4. Belgium 5. Bolivia 6. Burkina Faso 7. Vatican City 8. Hungary 9. Vietnam 10. Gabon 11. Haiti 12. Ghana 13. Guatemala 14. Greece 15. Denmark 16. Democratic Kampuchea 17. Egypt 18. Zaire 19. Zambia 20. Israel 21. Jordan 22. Iraq 23. Iran /Islamic Republic/ 24. Ireland 25. Spain 26. Italy 27. Cameroon 28. Kenya 29. Cyprus 30. Congo 31. Ivory Coast 32. Cuba 33. Lao People's Democratic Republic 34. Libyan Arab Jamaharia 35. Liechtenstein 36. Luxembourg 37. Mauritius 38. Madagascar 39. Malawi 40. Malaysia 41. Malta 42. Morocco 43. Monaco 44. Niger 45. Nigeria 46. Netherlands 47. Nicaragua 48. New Zealand 49. Norway 50. United Republic Of Tanzania 51. Oman 52. Pakistan 53. Poland 54. Portugal 55. Rwanda 56. Romania 57. Salvador 58. San Marino 59. Singapore 60. Arab Republic of Syria 61. United Kingdom of Great Britain and Northern Ireland 62. United States of America 63. Solomon Islands 64. Sierra Leone 65. Thailand 66. Tonga 67. Trinidad and Tobago 68. Tunisia 69. Uganda 70. Federal Republic of Germany 71. Fiji 72. Philippines 73. Finland 74. France 75. Yugoslavia 76. Japan

Introduction

     The free exchange of ideas and knowledge used by conciliatory States, civilizations, and the dissemination of various forms of self-expression in general is as vital to intellectual development as it is to international understanding and therefore to the preservation of peace around the world: considering that such exchanges are primarily through books, publications and materials related to education, science and culture;        The Charter of the United Nations on Education, Science and culture calls for cooperation between peoples in all areas of thought activity, including "publications and other information materials of artistic and scientific interest, and further states that the organization "proposes to conclude international agreements that will help peoples to get to know each other better and to this end can be necessary to promote the free spread of the idea through all media, speech and;        It recognizes that the achievement of such a goal is effectively facilitated by international agreements that help freely distribute books, publications and materials related to education, science and culture, and therefore agrees with the following principles:  

Article I

     1.the contracting states undertake not to charge duties and other fees upon import or import: A/ from books, publications and documents specified in Annex A to this Agreement; B/ from materials related to education, science and culture, which are the property of the second Contracting State, provided that Annex B, C, D and E of this Agreement and meet the conditions established in these annexes.        2. The provisions of Item 1 of this article shall not interfere with materials imported to any contracting states: A/ any domestic taxes or other domestic fees imposed upon or after import, not exceeding the taxes and fees directly or indirectly levied on similar domestic property; B/ taxes and fees other than the customs duty levied by the government, which is not an import tax for the purpose of  

Article II  

     1. contracting states undertake to grant the license and/or foreign currency required to import: a/ books and publications intended for public libraries and collectors and libraries and collectors of public institutions, as well as institutions dealing with educational or cultural issues; C/ official government publications, i.e. official, governmental and administrative documents printed in the country of their origin; C/ books and publications of the United Nations and;        d / for books and publications received by the United Nations on Education, Science and culture and distributed free of charge by it or under its control; E/ for FREE sent and distributed publications for the development of tourism outside the country of import; f / for the Blind; I/ for all books, publications and documents published for the blind in convex font;        II / directly imported by institutions and organizations engaged in the care of the Blind, approved for tax-free implementation by the competent authorities of the country of import, to other items specifically intended for the Educational, Scientific and cultural development of the blind.  

Article III

     1.the contracting states undertake to provide all possible benefits to materials related to education, science and culture, imported only for public display, approved by the competent authorities of the country of import, and then re-exported. These benefits include the necessary licenses that correspond close to the cost of the service provided and exemption from customs duties, internal taxes and fees.        2. None of the provisions of this article prevents the governments of the imported country from taking the measures necessary to ensure the re-export of the specified materials after the closing of the exhibition.  

Article IV

     The contracting states undertake, as far as possible, to: a/ make joint efforts to freely distribute materials related to Education, Science and culture, and to remove or reduce restrictions on free distribution not specified in this Agreement; C/ simplify the Administrative Procedure for importing materials related to Education, Science and culture; C/ assist in the safe and sound passage of materials related to Education, Science and culture through customs without delay.  

Article V

     No provisions of this Agreement shall affect the right of the contracting states to prohibit or restrict the import of substances, or to take measures of distribution after import, on the grounds that they are directly related to national security, public order or public conscience in accordance with their laws.  

Article VI

     This agreement does not modify or affect the laws and acts of any Contracting States or any international treaties, conventions, agreements or statements thereof relating to copyright, trademark and patent.  

Article VII

     Taking into account the provisions of any previous conventions to which the contracting states wish to accede for the purpose of dispute settlement, the contracting states undertake to negotiate or enter into negotiations for the purpose of resolving any dispute relating to the understanding or application of this Agreement.  

Article VIII

     If there is a dispute between the contracting states over the educational, scientific or cultural nature of the imported materials, interested parties may contact the director-general for Education, Science and culture of the United Nations for mutual agreement and advice.  

Article IX

     1.the original text in English and French is the same as this Agreement dated today and is open for signature by all member states of the United Nations on Education, Science and culture, all member states of the United Nations and any non-member state to which the invitation of the Executive Council of the United Nations on Education, Science and culture may be sent.        2.the agreement shall be adopted on behalf of the signatory states in accordance with their constitutional right.       3. Acceptance certificates are handed over to the secretary-general of the United Nations for storage.

Article X

    The states referred to in Article IX point 1 may join this agreement from November 22, 1950. The accession procedure takes effect from the moment the official act is deposited with the secretary-general of the United Nations.

Article XI

     This Agreement shall enter into force on the day of receipt by the secretary-general of the United Nations of acts of ratification or accession of 10 states.  

Article XII

1. States-the parties to this Agreement shall take all possible measures for its full and effective use within six months from the date of its entry into force.        2.states that may deposit their acts of ratification or accession after the entry into force of the agreement shall take these measures within three months after the transfer of the act.        3. Within one month following the period specified in Paragraphs 1 and 2 of this article, the contracting states - parties to this Agreement shall submit a report to the United Nations on Education, Science and Culture on the measures taken for the full and effective use of the agreement.        4.the United Nations on Education, Science and Culture shall send this report to all states that have signed this Agreement and to the International Trade Organization /its provisional Commission in advance.  

Article XIII

     Any Contracting State may notify the secretary-general of the United Nations by a note sent to the Secretary-General of the United Nations at the time of its act of ratification or accession, or at any time thereafter, that this agreement extends to all or part of the territory for which the conduct of its external relations is the responsibility of the contracting state.  

Article XIV

     1.two years after the entry into force of this Agreement, any Contracting State may terminate this agreement by notifying the secretary-general of the United Nations in writing on its own behalf or on behalf of any territory in which the conduct of its external relations is the responsibility of this Contracting State.        2.termination comes into force one year after receipt of the act on it.  

Article XV

     The secretary-general of the United Nations shall notify the states referred to in Item 1 of Article IX, as well as the United Nations for Education, Science and culture and the International Trade Organization /the provisional Commission of the United Nations/ all acts of ratification and accession established in articles IX and X, as well as of the note and cancellation processes established in articles XIII and XIV.

Article XVI

     At the request of the contracting states - a third of the parties to this Agreement, the director-general of the United Nations for Education, Science and culture submits to the agenda of the next General Conference of this organization the issue of convening a conference on the revision of this Agreement.

Article XVII

     Annexes A, B, C, D, E, as well as the protocol attached to this Agreement, are an integral part of this Agreement.

Article XVIII

     1.in accordance with Article 102 of the Charter of the United Nations, this Agreement shall be registered by the secretary-general of the United Nations on the day of entry into force.        2.the following have signed this agreement on behalf of their governments, who are duly empowered to confirm these.       In Lake Saxess, New York, on the twenty-second of November one thousand nine hundred and fiftieth, the original was made in one copy, which is kept in the archives of the United Nations, and its certified exact copy is sent to all states specified in Article 1 of the IX, as well as to the United Nations for Education, Science and culture and the International Trade Organization /

Applications

Appendix A books, publications and documents

     I. published books.       II. newspapers and periodicals.       III.books and documents reproduced without printing by the printing method.       IV.official government publications, that is, official, parliamentary and administrative documents printed in the country of origin.       V. posters and literature on tourism /brochures, references, tables, booklets and similar publications/, Illustrated and without images, these also include those printed by private commercial institutions that aim to stimulate tourism outside the country of import.        VI. Publications aimed at stimulating educational activities outside the country of import.        VII. manuscripts, including typewritten ones.        VIII.catalog of books and publications provided by publishers or booksellers whose firms are located outside the country of import.        IX. A catalog of films, sound recordings or other audiovisual materials of an educational, scientific or cultural nature produced by the United Nations or on its behalf or by any of its specialized institutions.        X. Notes of musical works reproduced in handwritten or printed form or by another method.        XI. Geographical, hydrographic or astronomical maps and drawings.        XII. Architectural, industrial or engineering plans and drawings approved for gratuitous import by the competent authorities of the country of import, intended for research in scientific institutions or educational institutions, as well as their copies.       Appendix A does not include the following tax exemptions: A / office supplies;       C /books, publications and documents published by private commercial institutions or others for them mainly for advertising purposes/ except for the aforementioned tourism catalog, poster and literature/; C/ newspapers and periodicals that receive more than 70% of the advertising; d /all other items that receive more than 25% of the advertising volume/except for the aforementioned catalogs/. In relation to posters and literature on tourism, this percentage criterion applies only to commercial advertising materials.

Appendix B works of Art and collectibles of an educational, scientific or cultural nature

     I. fully handmade paintings and Paintings, their copies, but those made by the industrial method are not subject to this.        II.hand-carved lithographic symbols reproduced from stones, boards or other material, hand-marked and signed and numbered by the artist.        III.unique works of sculptural art or sculptures, circular, relief or intalias, which do not include numerous copies and works of traditional crafts of a commercial nature.        IV. The majority is intended for galleries, museums and other public institutions, and the competent authorities of the country of import are not intended to import these types of items tax-free, but to resell collectibles and art objects.        V. collections and collectibles in the fields of anatomy, zoology, botany, Mineralogy, paleontology, archeology and Ethnography, not intended for resale.        VI. antiques, that is, items that are more than 100 years old.  

Appendix C audiovisual materials of Educational, Scientific or cultural nature

     I. films, filmstrips, microfilms and slides of an educational or cultural nature, imported by organizations, authorized by the competent authorities of the country of origin, approved by organizations or private educational, scientific or cultural institutions or societies approved by the aforementioned authorities, for display only, and tax-free import of these types of items /including the intention to broadcast radio broadcasts of the country of origin/.        II. The right to import freely is limited to two copies of each story and imported for the purpose of further copying, a newsreel depicting the events taking place /sound or saqau/, if the organizations approved by the authorities authorized to import these types of items tax-free /including the intention to organize radio broadcasts of the country of import/.        III. Sound recordings of an educational, scientific or cultural nature approved for tax-free import of these types of substances by the competent authorities of the country to be imported for use only in public or private educational, scientific or cultural institutions or societies /including the intention to organize radio broadcasts of the country of import.        IV.films, filmstrips, microfilms and sound recordings of an educational, scientific or cultural nature produced by the United Nations or any of its specialized institutions.       V. Samples, versions and wall-mounted tablets used for display and teaching in public or private educational, scientific or cultural institutions approved by the competent authorities of the country of import for tax-free import.

Appendix D scientific instruments and instruments

     Scientific instruments and instruments intended solely for textbook purposes or purely scientific research are subject to the following conditions: /A/ if such scientific instruments and instruments are intended for public or private scientific institutions or educational institutions approved by the competent authorities of the importing country for tax-free import purposes; /C/ if instruments and instruments of equal scientific value are not currently manufactured in the importing country.

Application e things for the Blind

     I. all types of books, publications and documents printed in protruding fonts for the Blind.       II.other items intended for the educational, scientific or cultural development of the blind, approved by the competent authorities of the country for the purpose of tax-free import of such types of items, directly imported by institutions and organizations that have taken care of the blind.

Protocol to be attached in addition to the agreement on the import of materials related to education, science and culture

I. films, filmstrips, microfilms and slides of an educational or cultural nature, imported by organizations, authorized by the competent authorities of the country of origin, approved by organizations or private educational, scientific or cultural institutions or societies approved by the aforementioned authorities, for display only, and tax-free import of these types of items /including the intention to broadcast radio broadcasts of the country of origin/.        II. The right to import freely is limited to two copies of each story and imported for the purpose of further copying, a newsreel depicting the events taking place /sound or saqau/, if the organizations approved by the authorities authorized to import these types of items tax-free /including the intention to organize radio broadcasts of the country of import/.        III. Sound recordings of an educational, scientific or cultural nature approved for tax-free import of these types of substances by the competent authorities of the country to be imported for use only in public or private educational, scientific or cultural institutions or societies /including the intention to organize radio broadcasts of the country of import.        IV.films, filmstrips, microfilms and sound recordings of an educational, scientific or cultural nature produced by the United Nations or any of its specialized institutions.       V. Samples, versions and wall-mounted tablets used for display and teaching in public or private educational, scientific or cultural institutions approved by the competent authorities of the country of import for tax-free import.

Appendix D scientific instruments and instruments

     Scientific instruments and instruments intended solely for textbook purposes or purely scientific research are subject to the following conditions: /A/ if such scientific instruments and instruments are intended for public or private scientific institutions or educational institutions approved by the competent authorities of the importing country for tax-free import purposes; /C/ if instruments and instruments of equal scientific value are not currently manufactured in the importing country.

Application e things for the Blind

     I. all types of books, publications and documents printed in protruding fonts for the Blind.       II.other items intended for the educational, scientific or cultural development of the blind, approved by the competent authorities of the country for the purpose of tax-free import of such types of items, directly imported by institutions and organizations that have taken care of the blind.

Protocol to be attached in addition to the agreement on the import of materials related to education, science and culture

     The contracting states, in the interest of assisting the United States in its participation in the agreement on the import of materials related to Education, Science and culture, have agreed to the following: 1. the United States of America shall choose between ratification of this agreement in accordance with Article IX and accession to it in accordance with Article X, including the note below.        2. The provisions of this notice may be applied by the United States to any of the contracting states - any party to this Agreement or any Contracting State to the United States of America if any measure taken in accordance with such notice shall not be implemented on the basis of restriction of rights.  

(Text of the note)

     (A) if, as a result of the obligations imposed on the contracting states in accordance with this Agreement, any product provided for by this agreement is imported into the territory of the Contracting State in a relatively progressive amount such that the manufacturer of similar or directly competing products will cause significant harm or such danger to its industry in this territory, in accordance with the conditions set forth in Paragraph 2 above, the Contracting State shall, for what period of time, it suspends, in full or limited, the obligation imposed by this agreement in relation to the said product.        (C) in accordance with the provisions of Point (A) above, any Contracting State shall notify the United Nations for Education, Science and culture in writing as early as it is actually possible before taking action, and shall allow the organization and the contracting states - participants in this agreement-to consult on the measure to be applied.      (C) in a difficult situation that may cause damage that is difficult to compensate if delayed, temporary measures may be taken without prior consultation in accordance with the above point (A), but the necessary consultation must be carried out immediately after such measures are taken.

Bringing materials related to education, science and culture

                                       "Guide to the application of the Florence Agreement and its protocol

                               Adopted at the UNESCO General Conference in Florence in 1950 and Nairobi in 1976

UNESCO

Introduction

     The purpose of this booklet is to reveal the contents of what are called the agreement on the import of materials related to education, science and culture - the "Treaty of Florence" of 1950 and its protocol of 1976.        The booklet considers the desire to provide simple, accurate useful information about the command of these two interrelated documents. It should help interested organizations and individuals get acquainted with their mechanisms and get the most out of its principles.        This edition of the booklet is dated 1969. it is a revised and supplemented version of the publication that has been published and concerns only the agreement.        The texts of both documents are given at the end of the booklet. The list of contracting States is on a separate page enclosed inside the booklet.  

In relation to education, science and culturean agreement on the import of materials.Protocol of the agreement on the import of materials related to education, science and culture

Purpose of the agreement and its protocol

     The main purpose of the agreement and its protocol - as their name suggests - is to simplify the import of materials related to education, science and culture. As a result, some tariff, tax, currency and trade barriers that prevent these materials from circulating in the world are partially removed, as they allow organizations and individuals to receive them from abroad with minor difficulties and minimal costs.        The protocol provides new benefits for a number of materials and distributes the proposed benefits to additional objects.        The agreement and protocol are submitted by the UN for Education, Science and culture. It was intended to conclude an agreement in accordance with one of the main goals of UNESCO, established in the Charter of UNESCO and defined as "encouraging the exchange of objects, publications, other information materials of artistic, scientific interest", as well as proposing the conclusion of international agreements that would help "free chapter of ideas".        The agreement was based on the protocol of 1950, reaffirming these trends. later, many developing countries show that they have gained national independence and need to remember their needs in order to provide them with a much easier and cheaper way to get an Education, Learn Science and technology, and achieve culture.  

Historical essay

     At the third session of UNESCO, held in Beirut in 1948, simultaneously with the adoption of the first UNESCO International Convention, known as the "Beirut agreement"*, the General Conference-the highest body of the organization-decided to reach a large - scale agreement in order to remove the accelerating obstacles of an economic nature that stood in the way of spreading the idea. Earlier, the Beirut agreement to replace the 1933 Convention on assisting in the distribution of educational films in the world, adopted by the league of Nations, was limited to assisting in the distribution of audiovisual materials. In terms of scope, the proposed new agreement was much broader. Although he intended to help Education, Science and culture, in fact it was a treaty on tariffs and trade.  

     Note: Black. A Guide to tne Operation of the Agreement for Facilitating the International of Visual and Auditory Materials of an Edusatiounal, Soientificand Cultural Schairster, "Beirut agreemnt", Unesso, 1954, 2nd., 1969. /guide to the application of the agreement to aid the circulation of audiovisual materials of an Educational, Scientific and cultural nature around the world, "the Beirut agreement", UNESCO, 1954, second edition, 1969./  

As a result, the first draft prepared by the UNESCO Secretariat was submitted to the meeting of the general agreement /GATT/ contracting parties on tariff and trade, which welcomed the revised text and found it technically correct, worthy of universal acceptance. The next step was to convene a meeting of experts in 1950.  It was attended by representatives of twenty - five states-members of UNESCO. On the scale of comments received from governments, a new project was prepared. This text, which was an agreement to bring materials related to education, science and culture, was submitted to the General Conference and published in 1950. in July, it was unanimously approved at the fifth session in Florence.        It was opened on November 22, 1950 in New York to sign an agreement at the central institutions of the United Nations. It entered into force on May 21, 1952, after its approval or adoption by ten states.       In the period that followed, scientific and technological progress, marked not only by the emergence of new materials, but also by the emergence of new types and methods of communication, made a real revolution in the means of Education. And along with the change in technology, the rules of trade also changed. At the time of the agreement, there was a whole block of economic barriers in the way of distributing materials related to education, science and culture. High customs taxes, the import license system, prohibitions and currency restrictions are widely used. Further neutralization of trade led to a greater reduction in tariff and other barriers. Such a new situation could not help but force a revision of the agreement in order to expand the scope of its spread. At the same time, it is not very clear that as a result of this, financial revenues will decrease. Because the tax on materials related to education, science and culture was usually low. That is why, given the increased opportunities for social progress and international understanding, it would be appropriate to take another step forward to remove the barriers that prevent the spread of these materials in the world.        Therefore, UNESCO convened two meetings of government experts in Geneva to consider the application of the agreement and encourage the accession of new countries to it - the first in October 1957 and the second in November 1967, 1957.  fifty-two states participated in the Mazhilis, and sixty-six states sent their representatives to the Mazhilis in 1967.  In addition, both meetings on consideration of the application of the agreement, which were attended by observers from intergovernmental organizations, led to a comprehensive and useful exchange of views.        Experts from the countries in which the agreement is being implemented described how the agreement is being implemented in their countries and made comparisons. Representatives of states that do not apply the agreement opened their eyes to the issues that prevent them from joining it. Non-governmental organizations expressed their reservations as users of the agreement. The meeting concluded that the agreement can continue to be used in the same way as it was used before, and can also be an effective tool to prevent obstacles to the circulation of materials related to education, science and culture, imposed by customs taxes, other economic restrictions. The agreement was intended to help social and cultural progress, most importantly in line with the general goals of UNESCO, and this was achieved by UNESCO in 1966. The Declaration of international cultural cooperation, adopted at the general conference, was also added.        Another general conclusion of the experts was that the 1950s concerned the enormous technical progress that took place after the adoption of the agreement and influenced almost all categories of materials they cover.  This led to a huge increase in production and, in this regard, an increase in trade. Whether it is He, significant changes in the fields of Education, Science and culture have created new areas of application of materials. At both meetings, proposals were made in favor of the most liberal interpretation and application of the principles of the agreement.        However, these recommendations will only have a limited effect. That is why the third session of government experts in 1973 was convened, as before, not only to consider the application of the agreement, but also to consider the possibility of extending it to new categories of materials, especially those that arose as a result of technical progress after the agreement adopted twenty-five years ago.  This time, the meeting in Geneva took place in November-December 1973. It was attended by experts from sixty-four countries and observers from international governments and non-governmental organizations. This meeting proposed to prepare one or more protocols that would provide additional benefits to the agreement.        The general conference approved this proposal and authorized the creation of a special Intergovernmental Committee of technical and legal experts, to which he handed over the first draft protocol prepared by the UNESCO Secretariat. The committee held its meeting at UNESCO headquarters in Paris in March 1976. It was attended by representatives of sixty-four states and many observers from international, mainly intergovernmental, organizations. As part of the reservations received from the governments, a special committee prepared a new draft protocol. This text was adopted at the nineteenth session of the General Conference in Nairobi in November 1976.  The adopted new protocol of the agreement on the import of materials related to education, science and culture was opened for signing on March 1, 1977 at the UN central institutions in New York.  It comes into force six months after the date of acceptance by the UN secretary-general for storage of the fifth act on its ratification, adoption or accession to it.        The results of the Geneva meeting and the special committee were based on clarification and clarification of the tasks of the agreement and protocol.  

The relationship between Agreement and protocol

     It is important to emphasize that the protocol is a document that is closely linked to the main agreement. Moreover, the protocol is open only to the states parties to the agreement. From this it follows that in order to relate to the protocol, the state must first join the agreement. However, states may only Remain parties to the agreement, which does not change or reduce the rights and obligations arising from the agreement for contracting parties participating in the agreement but not included in the protocol.        As for the contracting parties, the protocol states that if all member states included in it are also parties to the protocol, then it is open to customs or economic unions. In this case, the protocol and Agreement shall apply to the entire territories of the member states included in these unions, and shall not apply to the individual territories of each state.  

The main benefits presented in the documents

     The agreement and protocol provide for significant discounts on the import of materials that they contain. Their main characteristic is exemption from customs taxes.        The contracting parties of the agreement undertake not to impose customs tax on any of the many materials specified in Annex five to the agreement. They are presented in the following topics: books, publications, documents /Appendix A/; works of art and collectibles of educational and Educational, Scientific and cultural nature /Appendix B/; audiovisual materials of educational and Educational, Scientific and cultural nature /Appendix C/; Scientific instruments and instruments /Appendix D/; items for the Blind /Appendix E/.        The protocol extends the exemption from customs tax in addition to the materials specified in Annex nine. This list of applications re-lists the list of consent applications with the following additions and modifications; audiovisual materials /appendix S. I/; audiovisual materials of Educational, Scientific and cultural nature; / appendix S. 2/; items for the Blind and people with physical or mental disabilities /Appendix E/; sports equipment /Appendix G/; musical instruments and other musical equipment /Appendix G/; materials and machines for the production of books, publications and documents /Appendix H/; annexes to the protocol it should be noted that when joining the protocol, states may declare that they do not consider themselves dependent on obligations arising from Annex C, annex g, annex g, annex h or any of these annexes. This is one of the key features of the Protocol, which, while being much more liberal and inclusive than the Treaty, allows states to choose the terms they want to apply. A declaration of non-application may also be made by states in relation to the other two terms of the protocol /Part II and Part II/. This is shown below.        Both the Supplementary Agreement and the protocol to the customs tax exemption agreement provide for the issuance of a license and/or foreign currency for the import of certain materials. By agreement, this benefit is inevitably granted to a limited number of items and as many others as possible. The unconditional granting of such a benefit under the protocol extends to other additional materials, but this is one of the two conditions given above - states can declare acceptance, rejection in relation to them when they join the protocol.        The second and last condition for such a statement concerns the non-imposition of internal taxes. These benefits are not provided for in the agreement, exist only in the protocol and apply only to a limited number of items.  

Exemption from customs tax

The contracting states of the agreement undertake not to impose customs tax on any of the materials specified in all annexes to the agreement, if such materials are the product of another Contracting State. This dual duty of equality is not strictly enforced, since most contracting states actually apply the benefits provided for in the agreement to all specified items, regardless of the country of origin or import. At the Geneva meetings, the hope was expressed that other states applying the agreement would join such a case as a means of wider dissemination of its benefits.        According to the protocol, in all its annexes, except annexes S. 1, g and H, as mentioned above, the provision of exemption from customs tax is distributed to the materials in question, since they serve as the basis for the statement that they do not apply. The protocol retains the same obligation to both parties, but it can be assumed that it will fulfill the proposal of the Geneva meetings not to limit the benefits only to the products of other contracting states.        When imported in accordance with the agreement, no fees other than customs tax are charged, and this benefit applies to the materials covered by the protocol. However, neither the mother nor the following Act may prevent the following fees from materials imported to the contracting states: /A/ for example, such a fee as sales tax should not exceed the fee for similar domestic products; /B/ such fees as unloading and loading fees should not exceed the cost of services rendered. The protocol provides for a deviation from this rule, which we will dwell on later.  

Foreign currency and license regulations

     In addition to exempting the materials contained in the agreement from customs tax and some other fees, the contracting states undertake, without any reservation, to grant a license and/or foreign currency for the importation of: / a / Books and publications for public libraries and collectors, libraries and collectors of public institutions related to education, scientific research and culture; / C / official government publications;/ C / ;        / d /books and publications received by UNESCO and distributed free of charge by it or under its supervision;/ E /publications intended for the development of tourism outside the country of import, sent and distributed free of charge;/ f / books, publications and all kinds of documents printed in convex fonts for the Blind and other items specifically intended for the development of Education, Science and culture        The license must also be issued for display at an authorized public exhibition, and for the import of materials subject to subsequent re-export.        The agreement provides that the contracting states, as far as possible, will issue licenses and foreign currency for the import of other categories of materials related to education, science and culture. Discussing the application of the agreement, the Majilis noted that the poor balance of payments in many countries prevents governments from making any commitments that are far-fetched in this direction, and confirmed that the issuance of licenses and foreign currency for the import of such materials, especially books, corresponds to the spirit of the agreement. Many countries actually reduced their restrictions and began to give priority privileges to the allocation of foreign currency for the receipt of materials contained in the agreement.        The protocol provides for the unconditional transfer of licenses and/or foreign currency to the following books and audiovideo materials /in the sense that this principle may not be adopted by states that do not want to be associated with such obligations/:/ a / books and publications for libraries serving the public interest, including;/ I / national libraries and major research libraries;        / II / general and specialized scientific libraries, including libraries of universities, colleges, institutes, and university libraries located outside universities; / III / Public Libraries; / IV / school libraries; / V / Special Libraries serving groups of students whose interests are unique and clearly expressed, such as government libraries, government libraries, industrial libraries, and libraries of professional organizations;        / VI / libraries for mentally and physically handicapped people and for students who cannot move freely, such as libraries for the blind, hospital libraries and prison libraries; /VII/ music libraries, including phonographs; /B/ Books accepted or recommended as textbooks for higher education institutions and brought by these places; / C/ books in foreign languages, in addition to books in the main local language;        / d / Educational, Scientific and cultural films, slides, videotapes and sound recordings brought by organizations approved by the competent authorities of the country of import for the purpose of tax-free import of such items.        First of all, it should be said about this list given in the protocol - the phrase "libraries serving the interests of society" used in Item /A/ of the list means much broader than the narrow concept "libraries of public organizations related to education, scientific research and culture" used in Item /A/ of the previous list given in the agreement. Given that the concept of" Public Library " can be used in a narrow sense, this replacement will expand the scope of the protocol, increase the type of libraries that have the right to obtain licenses and/or foreign currency. It eliminates the difficulties in identifying such libraries, because, as an example, it provides a list of libraries that meet the new requirement "to serve the interests of society".        The Protocol further adds two new categories of books to materials that the non-books Agreement for libraries contains: books that may be accepted or recommended as teaching aids for higher education institutions, and books in foreign languages that are imported in addition to books in the main local language of the importing country. Extending the use of the list provided for in the protocol to these categories of books is especially aimed at simplifying the import of the best scientific, technical and professional books that may not be available in some importing countries, but are important for development.        Ultimately, the protocol extends foreign currency and license benefits to some audiovideo materials, but sets two conditions: they must be of an Educational, Scientific and cultural nature, and they must be intended for institutions pre-approved by the competent authorities of the country from which they are imported. This benefit is limited to the types of audiovisual materials that have the greatest advantage in the dissemination of knowledge and play a growing role as an educational tool.  

Internal taxes

     The termination of domestic taxes is not reflected in any of the provisions of the agreement. On the contrary, exemption from customs tax does not prevent any contracting state from receiving domestic taxes, etc., which it receives from the sale of imported materials, and this is clearly stated in the text of the agreement. At the Geneva meeting, it was noted that domestic taxes are imposed on such local products, and therefore it is difficult to understand why foreign products should be exempt from taxes. However, it was concluded at the meetings that it is necessary to remember that countries may be ready to give up the right to domestic taxation of certain types of things, especially books. Therefore, a proposal was made to consider the possibility of wider application of the agreement in relation to domestic taxes.        The protocol repeats the provisions of the agreement on domestic taxes, which means that the contracting states retain the right to impose such taxes on all materials contained in these acts. Even so, the protocol provides in its section that it may not be accepted by any state that is not ready to accept it and therefore does not want to bind itself to its provisions that the contracting states undertake not to impose any type of internal tax or other internal fee upon or after the import of:/ a / books and publications for libraries that serve the public interest / see the list of libraries above/; / B / official government publications;/ C / books and publications of the UN or any;        / d /books and publications obtained by UNESCO and distributed free of charge on its own or under its control;/ e /publications intended for the development of tourism outside the country of import and sent and distributed free of charge;/ f / all kinds of convex font books, publications and documents for the Blind and other items specially intended for the Educational, Scientific and cultural development of the blind and        The non-imposition of internal taxes applies here to the same types of items listed in the agreement for the transfer of foreign currency, this does not include the /A/ item with respect to books and publications for libraries that serve the public interest of the agreement, and the /f/ item with the addition of items for the blind, items for other persons  

Removing other restrictions

Import restrictions at the time of the agreement, it was recognized that the abolition of customs taxes and the weakening of control over foreign currency and licenses would not remove all barriers to the circulation of materials related to education, science and culture in the world. In accordance with this, a special Article /IV/ was added to the agreement, in which the Contracting States, as far as possible, were assigned the task: /A/ to continue their joint efforts to assist in all ways in the free distribution of materials related to education, science and culture, as well as in the removal or reduction of any restrictions not taken into account in the agreement; /C/ to simplify the Administrative Procedure for the import of materials related to education, science and culture; /C/ to help materials related to education, science and culture quickly and reliably pass through customs.        When considering the application of the agreement, government experts noted the fundamental importance of this article and expressed confidence that it will be implemented in the most liberal spirit. They paid such attention to this that they asked the states applying the agreement to constantly take into account the measures that they may use to implement this article, and to inform UNESCO about such measures.        According to the provisions of the protocol, the contracting states undertake to apply the provisions of Article IV of the agreement mentioned above when importing materials contained in the protocol. In addition, they are committed to supporting the free flow and distribution of Educational, Scientific and cultural-related materials and objects produced in developing countries through related measures. This new regulation protocol was introduced as one of the measures taken by UNESCO not only for the free flow of information, but also for the bilateral equal flow of information between developed and developing countries.        The implementation of both the agreement and the protocol does not prevent the contracting states from prohibiting or imposing limits on importation for reasons directly related to national security, public order or public morality. It also does not change the rules in use with respect to copyright, trademark or patent.  

Export restrictions

     Another provision of the protocol concerns completely new export restrictions, although it does not extend the obligations already spelled out in the agreement. This provision includes the materials specified in the annexes to the protocol. If the materials mentioned are intended for other contracting states, it establishes which contracting states do not impose any customs taxes, export taxes, or domestic taxes.  

Materials contained in the documents

     Now let's go a little more specifically to the different categories of materials that take advantage of the tax-free benefits of the agreement and the protocol distributes these benefits.  

Books, publications and documents / Annex A of the agreement and Annex A of the protocol/

     The agreement allowed the tax-free import of books, newspapers, periodicals and many other categories of printed materials. In this way, notes, cards and even tourist posters are exempt from taxes. All items listed in this annex to the agreement, except for architectural projects and drawings, are exempt from customs fees regardless of their destination. The most important category is books. The ease of tax exemption granted to books is not subject to any restrictions on their educational, scientific and cultural nature.        According to the protocol, the tax-free import of books they apply regardless of both the language in which they are printed and the size of the space allocated for the illustration. This increased discount includes the following items, as well as their microforms: /a/ artfully decorated publications /type worthy of a prize/; /B/ Books published abroad from the manuscript of the author living in the importing country; /C/ children's album released for drawing and coloring; /d/ a set of exercises for school with printed text and an open space for students to fill in; /e/ a set of crosswords with printed text;        / f / printed pages in the form of illustrations and individual or bound pages for use for book printing and printed pages or printed films for re-copying.        In addition to expanding the concept of "printed book" specified in the agreement, the protocol extends the tax-free system to other types of similar materials. Now the agreement includes printed documents or reports that are not deliberately taken into account, as well as their microformes, if they are not commercial in nature. It also includes microforms of some items specified in the agreement, in particular printed books, newspapers and periodicals. Under the agreement, an exemption from fees is distributed to catalogs of films, sound recordings and other audiovisual materials of an educational, scientific or cultural nature, but only if they are produced by or on behalf of the United Nations or any of its specialized agencies; the protocol removes such a condition and exempts all such catalogs from tax. Moreover, the protocol adds to the geographical, hydrographic and astronomical maps and drawings contained in the agreement maps and drawings containing information on many areas of science such as geology, zoology, botany, etc.finally, it adds the bibliographic information material provided for free distribution to the items taken into account in the agreement.        Neither the agreement nor the protocol make any restrictions on the destination of these materials. The only limitation set out in the agreement is that architectural, industrial or engineering projects and drawings must be intended for any institution supported by the importing country, but this condition is not contained in the protocol.        It should be noted that the rule of exemption from customs tax does not apply to certain categories of items, such as office supplies, given at the end of Appendix A of the agreement.  

Works of art and collectibles of an Educational, Scientific and cultural nature /Annex B of the agreement and Annex B of the protocol/

     The main items covered by these two applications are paintings and drawings. They, regardless of their destination, are granted the right to import tax-free. However, in order for copies of paintings and paintings to be exempt from the fee, they must be handmade. The protocol establishes that the right to exemption from fees for these items is granted without any restrictions, depending on the nature of the materials on which they are made.        The meeting to consider the application of the agreement recognized that great progress has been made in the printing of high-quality color copies of works of art. Therefore, it has been expressed confidence that member states will be able to find ways to help distribute these copies that generate enthusiasm in terms of education or culture. Experts also noted that it can be assumed that pictorial miniatures belong to the category of "paintings".        Among the categories included in Annex B of the agreement are sculpture, collectibles and antiques, which are defined as items made more than 100 years ago. Customs authorities require sufficient convincing evidence of the age of the antique item, so that the nature of the evidence /certificate or expert Price/ varies from country to country. In Geneva, experts agreed that, as far as possible, States should not insist that these things should have an Educational, Scientific and cultural character. Carpets are subject to exemption from fees as an antique item if they are more than 100 years old.        The protocol adds mosaics carved into pottery and wood to these items if they are unique works of art. It also removes the condition given in the agreement that galleries, museums and importer-approved institutions to which collectibles must be sent must be of a public nature.  

Audiovisual materials of Educational, Scientific and cultural nature /Annex C to the agreement and annex C. 2 to the protocol/

The audiovideo materials listed in Appendix C of the agreement include motion pictures, filmstrips, microfilms, slides, sound recordings, models and samples, and wall-hung tablatures. These materials must be of an Educational, Scientific and cultural nature and must be intended for an institution or organization designated by the importing country. As a means of maintaining their worldwide circulation for the use of films and recordings by television and radio stations, the agreement specifically reminds that such institutions may include radio broadcasting authorities.        In Geneva, experts suggested that when determining organizations that have the right to import sound recordings of an Educational, Scientific and cultural nature, states that apply the agreement include national committees and international organizations that are members of the International Council on music.        In the time after the conclusion of the agreement, films that are the main category of this application began to play an important role. The development of television introduced revolutionary changes in the use of films, especially for educational purposes, which manifested itself in the addition of new methods to the technique of their production and distribution. For this reason, the experts recommended that all member states consider the policy of importing films and other audiovisual materials. In a more specific way, they proposed to consider the issue of including new types /kinescopes, videotapes, etc./ that record images of the concordant Scene series. They also suggested that the benefits that consent to this be given to sound recordings without regard to their physical basis for the introduction of tapes, discs, etc., as well as conventional gramophone records.        The customs authorities undertook to express their sympathy and sensitivity to the organizations that faced any difficulties associated with the films in the use of the benefits provided by the agreement. It should be noted that in addition to the permission granted in the agreement, there is a procedure in which the governments of some countries provide for the temporary export of films of a cultural nature abroad through official authorities and without commercial purposes.        Films, filmstrips, microfilms, audio recordings of an Educational, Scientific and cultural nature, produced by the UN or any of its specialized institutions, should be specially added a few words about the exemption from fees in accordance with the agreement. This is one of the categories of audiovisual materials that do not require a specific location to be taken. As a means of facilitating customs recognition of these materials, as well as books and publications published in the UN system, a special label was established and unanimously approved at the 1957 meeting.  

Label used by the UN and specialized agencies

     Shipped in accordance with the terms of the agreement on the import of materials related to education, science and culture. / UNESCO/

     Item name recipient sender

                                                Seal of the organization

     / Coastal The Label UN is located in five working languages, there is no Arabic, the inscription "United Nations". The text of the label is in three languages - French, English, Spanish. - Translator's note/.  

     Exemption from customs tax in accordance with annex C. 2 to the protocol includes new types of audiovisual materials, especially those that have arisen as a result of technical progress. These materials include:/ a /videotapes, kinescopes, Videoscopes, Videograms and other forms of video and sound recording;/ B / Microcards, microphishes, as well as other information storage tools used in computerized information and Documentation Services;        / s /materials for Guided Learning, which can be in the form of sets with related printed materials, including video cassettes and audio cassettes;/ d /slides, including those intended for Shortcut display or viewing using an optical instrument;/ e /holograms for viewing with laser light;/ f /layouts or large-scale models of an abstract idea, such as a molecular structure or mathematical formula;/ g / various sets of media.        This list is not limited. In the protocol, it is conceived to include new materials, technology and additional tools that may be found in the future.        In addition to these materials, the protocol provides for the tax exemption of some traditional audiovisual materials. Archival film materials intended for use in connection with the demonstration of the story of today, and entertainment films for children and young people belong to this.        All materials listed in this annex to the protocol are exempt from tax in the same manner as in the agreement set out in Annex C of the agreement. This means that these materials must be of an educational, scientific or cultural nature and must be either intended for institutions approved by the importer, or issued by the UN or its specialized institutions.  

Audiovisual materials / Appendix C. 1 to the protocol/

     The protocol that we have just reviewed differs from annex C. 2 in that this annex does not have an annex to it in the agreement. From the very beginning, States may, if they wish, make a relevant statement and reject it when they join the protocol. States that have made such a statement, that is, those who claim that they are not related to annex C. 1, will necessarily be related to annex C. 2. This requires explanation.        Annexes C. 1 and C. 2 of the protocol are developed in the form of alternative proposals. It will be possible to choose which of the two states they are ready to accept. From this it follows that states wishing to apply annex C. 1 do not make a targeted statement, in which case annex C. 1 becomes mandatory, Annex C of the agreement and annex C. 2 of the protocol are excluded. States that are not ready to accept annex C. 1 make an implied statement, at which point they turn out to be bound by annex C. 2, which complements annex C. of the agreement. In other words, annex C. 2 imposes only a small obligation, however, states may want to expand the scope of the agreement by using annex C. 1.        Indeed, Appendix C. 1 makes all the materials it contains look like books and gives them the same status, that is, the ease of import without taxes, without subjecting them to a double requirement - those that must be of an Educational, Scientific and cultural nature and must be sent to institutions approved by the importing country. The materials listed in this Appendix are the same as those listed in Appendix C of the agreement: motion pictures, filmstrips, microforms, slides, sound recordings, models, samples and wall-mounted tableaux, adding to this on an unlimited basis the new types of materials listed above in Appendix C. 2: videotapes, videodiscs, etc. But the tax exemption is given at the end of some Appendix C. 1, unused sound recording tools and their cases are not extended to items such as cassettes, cartridges, and bobbins.  

Scientific instruments and equipment / annex D of the agreement and annex D of the protocol/

Under the agreement, only scientific instruments and equipment intended for educational purposes or purely scientific research are exempt from fees. They are defined as intended for institutions approved by the importing country and must be used under the control of these institutions.        Government experts attach great importance to the free distribution of scientific equipment, especially for developing countries. They stressed that in line with the enormous progress made in science and technology since the conclusion of the agreement, this annex to the agreement must be implemented in the most liberal way. For this reason, they propose that the concept of" purely scientific research " should be understood in the concept of excluding only instruments and equipment intended for commercial purposes.        In addition, experts believe that discounts on instruments and equipment should be provided under certain conditions for tools, accessories and spare parts specially designed for the repair, adjustment, testing, maintenance of such instruments or equipment.        As for the requirement that scientific instruments and equipment should be transferred to specially approved institutions and used by them, each country uses it in practice differently. A number of contracting states do not comply with the requirements for the intended use of instruments. Experts have found that it is impossible to underestimate the need for states to secure an institution every time something is brought in, such an attachment must be made on a stable basis or for a certain period that can be extended. Moreover, the institution that approved it in this way, although not necessarily, must be the importer himself, since this is done on his behalf with a certain condition. Moreover, the customs authorities, if possible, could allow the import of equipment imported by any institution without taxes, since such an institution has every reason to have the support of the authorities.        Under the agreement, the importer is exempt from the fee only if an alternative scientifically valuable substance is not produced in the country. In practice, some countries do not comply with this condition. In other countries, a system is used that says that the competent ministry will decide whether an alternative substance will be produced. Experts suggested that when making such a decision, it is necessary to consider whether the relevant substances are available at this time and whether they can be produced within a reasonable time, as well as whether they can provide an alternative effect. Experts noted that it is important to make a quick and Liberal decision in the interests of scientific research and teaching, and such a decision can be left to the authority of the director of the welcomed institution.        The experts also proposed to use the existing opportunities in developing countries to facilitate the circulation of scientific equipment on an international scale for use in the Centers established by UNESCO and in international scientific programs initiated by UNESCO and other international organizations. Among them are such as the oceanographic study of the Indian Ocean and other areas, the dry lands project, the International Decade of hydrogeological research, the International Organization for nerve cell research, the International Institute of seismology and anti-seismic construction, and the quiet Solar Source year.        There is a significant bias in the ability of states to determine the category of scientific instruments and equipment to which privileges should be granted in accordance with annex d to the agreement. Any list should be reviewed frequently due to changes in the needs of scientific research. Moreover, local conditions, such as the climate, require the use of certain equipment that is not needed in other places, such as refrigeration equipment for institutions located in the tropics. However, from the categories of scientific instruments and equipment that a number of countries prefer according to annex D, the following can be cited as an example/ it should be remembered that this list is purely illustrative, does not aim to impose any restrictions/.        Astronomical instruments, for example, celostat, spectrogeliograph, spectrogelioscope, telescope, theodolite/.        Scales, analytical, chemical and others.        Complex optical microscopes equipped or not equipped with imaging or radiation imaging equipment.        Electric meter, control and analytical instruments and equipment /for example, ammeter, ohmmeter, voltmeter, frequency meter, measuring bubbles, oscilloscopes and seismometers/.        Geophysical instruments /for example, current flow meters, rain meters and rain indicators, level meters, self-recording wave meters and mareographs/.        Instruments and equipment for monitoring or measuring digital parameters of heat, light and sound /for example, colorimeter, luxometer, photometer/.        Instruments and equipment for measuring or detecting Alpha, Beta, Gamma, X-ray, cosmic or similar Rays /for example, dosimeters, Geiger counters, scintillation counters/.        Instruments and equipment for physical or chemical analysis or research /for example, colorimeter, polarimeter, refractometer, saccharimeter, spectrophotometer, spectrometer, spectroscopes/.        Installations and tools for mechanical testing of the properties of manufacturing materials /for example, metal, wood, fabric, paper and plastic/ hardness, strength, compression, spring, etc.        Meteorological instruments /for example, actinometer, anemometer, nephescope, self-recording Heliograph/.        Electron and Proton microscopes and diffraction apparatus.        Equipment for the study of the field of nuclear physics.        Now, as for the protocol of the agreement, its annex d provides for the tax-free import of all scientific instruments and equipment, regardless of whether they are intended for educational purposes or purely scientific research, or not. The protocol, however, excludes instruments and equipment intended for commercial purposes, since it maintains the condition that they are directed to an approved scientific institution or educational institution and used under the control of these institutions. The protocol also stipulates that tax-free import is allowed only if instruments and equipment of equivalent scientific value are not produced in the importing country.        According to the protocol, exemption from customs tax is extended to auxiliary equipment for scientific instruments and equipment and tools necessary for the maintenance, control, adjustment and repair of such instruments and equipment. These items, which are not mentioned in the agreement, must be brought with scientific instruments. They can also be imported later, but in this case it is necessary to recognize them as intended for tax-free imported instruments. Tools of equivalent value should not be produced in the importing country.  

Items for the blind /Appendix E of the agreement/ items for the Blind and people with a body part or mental disability /Appendix E of the protocol/

     According to the agreement, materials printed in convex fonts for the Blind are imported tax-free. Other materials necessary for the development of blinds are exempt from tax if they are brought by institutions and organizations approved for this purpose within the framework of the agreement.        At the suggestion of the World Organization for the care of the blind, experts in Geneva urged the contracting states participating in the agreement to use its annex E as much as possible for other items intended for the blind.        The protocol makes the provision of such relief mandatory for the States Parties to the protocol.        It notes that all items intended for the development of the blind must be tax-free if they are brought by approved institutions and organizations, and a recommendation list of such items prepared on the recommendation of the said organization is provided. This list includes the "sound book", phonograph and cassette player, electronic machines for reading, Braille paper, white sticks, electronic instruments for orientation, Braille clock, manuals, games, computer terminals and Braille displays, etc.        In addition to increasing the list of materials for the blind in this way, the protocol exempts items for other persons with a body part or dementia, not mentioned in its annex E agreement, which touched only items for the blind.        The protocol specifically provides for the use of such items in a tax-free manner, if they are intended for approved institutions or organizations and have no analogues in the importing country.        In a study conducted for UNESCO by the Council of international organizations for the assistance of the body or mentally disabled, it was proposed that the above items also include items specifically intended for people who need the constant help of an orthopedist or neurologist, people who are mentally retarded or sick, deaf and chronically ill, and such items can be: / a / prostheses and orthopedic devices and their components; / B/ technical means necessary for everyday life;/ C / wheelchairs and other means necessary for walking;        / d /special means of communication for the Deaf and for a person with speech impairments;/ E /special equipment necessary for the inclusion of disabled people in the ranks, including general education and training for a special profession;/ f / raw materials necessary to do all of the above.  

Sports equipment / protocol Appendix F/

     Observing the double condition regarding the place of import and the non-production of equivalent materials in the country of import, this annex to the protocol includes sports equipment among the tax-exempt materials. Such equipment should be intended exclusively for approved amateur sports associations and groups.        We remind you that the states have the right not to accept this application on the day they become participants in the protocol.

Musical instruments and other musical equipment / protocol Appendix G/

These can also be imported tax-free, as in the contract in which sports equipment is imported. It is necessary to have established institutions or musical educational institutions.       This application is also optional.

Materials and machines for the production of books, publications and documents / Appendix H to the protocol/

     In this last annex to the protocol, tax-free imported items include materials such as pulp, paper obtained by processing paper waste paper used for book printing, typographic paint, glue, etc., as well as machines for paper processing, printing and binding machines. However, if materials for book production are granted the right to unconditional exemption from taxes, machines receive the right to exemption from taxes only if machines of such technical quality are not produced in the importing country.        This application also warns that states that do not want to associate themselves with the conditions specified in it may not pay attention.  

Materials for public exhibitions / Article III of the agreement and Part D of the protocol/

     The agreement provides for the provision of possible benefits for the import of materials related to education, science and culture and for display at approved public exhibitions. These benefits provide for exemption from customs tax and some other fees, as well as the issuance of the necessary import license. In addition, it is recommended that the customs inspection, both imported and exported, be carried out in the museum or in the same building of the exhibition with the participation of a representative of the museum and specialists in its staff.       Experts noted that exhibitions entitled to receive these benefits are held under the auspices of the International Museum Council, and suggested granting privileges to exhibitions approved by this organization in accordance with Article III. The International Council of museums, with the support of the Mazhilis in 1957, approved the label for this purpose as follows:

Label used by the International Council of museums

Agreement on the import of materials related to education, science and culture-UNESCO

    Protection certificate for Customs use MHC Be Careful: the contents of art ..... exhibition work checked at the Center museums international packaging / sign and number/: exhibitions organized or approved by the council packed and sealed: date stamp of the Customs Authority

    Name of the exhibition...

    In accordance with this packaging agreement /3/... please pass without inspection to drag.

    Sender:

    Signature...                                  Date....

    / 1 / Harbor or place of Origin /2 / Harbor or place of import /3 / Name Of The Exhibition Center

    / The text of the label is written in two languages - English and French - AUD. note./

     The benefits specified in the agreement are distributed by the protocol to furniture with materials - for example, library materials. Library furniture, which is temporarily imported under the same conditions as necessary when importing objects of an Educational, Scientific and cultural nature.  

How to use them

     No special formalities are required for individuals, either by Agreement or by protocol. For example, they can continue to bring books and paintings as they used to, but they no longer have to pay the customs tax or any other fees that were previously applied.        However, some other categories of materials, such as textbook film or scientific instruments, are used with advantage only if, by Agreement or protocol, they are brought for this purpose by institutions or organizations approved by the competent authorities of the country. Each contracting state knows for itself what methods of approval it wants to choose, i.e. the conditions used when approving an institution or organization, the deadline for approval, etc.examples of institutions and organizations approved in accordance with the agreement: /a/ schools and universities; /B/ radio broadcasting organizations; /B/ scientific laboratories; /D/ public libraries; /D/ public galleries and museums; /e/ institutions and organizations that have taken care of the blind.        Each government itself determines the organization that appoints the competent authority for the purpose of approval, for example, the Ministry of education or the Ministry of Finance. Institutions and organizations wishing to obtain approval must go to the body designated in this way or to the National Commission for UNESCO of their country.  

Ways to get through the difficulties

     There were not many difficulties in understanding and putting the agreement into practice, and now we can believe that the recently adopted protocol will be the same. If there is a problem, it can be eliminated as follows.        If an individual or an approved organization wishing to import any material contained in the agreement or its protocol refuses to provide the benefits provided for by a specific representative of the authority dealing with this case /customs officer, the Department of invalidity, etc./, the person wishing to become an importer must report this incident to the competent authorities of his country and request a review of the decision. If it does not achieve a satisfactory result, it is necessary to familiarize the exporter of materials with the difficulties that have arisen. Then the exporter can report this to the competent authorities of his country, and if they find it correct, they can raise this issue before the authorities of the importing country.        By mutual agreement, states can request the advisory decision of the director general of Enesco regarding the educational, scientific or cultural nature of imported materials.  

The role of UNESCO

     The UNESCO Secretariat can serve as a channel for the exchange of information between the contracting states. Both the agreement and the protocol provide for each contracting state to submit a report to UNESCO on the measures to implement them; these reports are sent to all member states. The meetings held in Geneva, which discussed the application of the agreement, stressed that the UNESCO Secretariat, through informal consultations, can help states remove existing barriers to their membership in the agreement.  

Communication with the audiovisual materials agreement

     The agreement and protocol have a number of differences from the agreement previously prepared by UNESCO: the agreement /"Beirut agreement"/ to assist in the circulation of Educational, Scientific and cultural audiovisual materials in the world, adopted by the General Conference in 1948.        While the documents that make up this brochure do not only apply to audiovisual materials, but also include many other types of materials, the Beirut agreement is intended only for audiovisual materials and differs from them in two cases.        1. This, in addition to the exemption from import customs taxes and other special taxes and fees, exempts from quantitative restrictions and the need to obtain an import license.        2.it grants these benefits not on the basis of the dedication of imported materials to approved institutions or organizations, but on the basis of the approved educational, scientific or cultural nature of the materials.        The Florence and Beirut agreements are separate legal entities. Each considers their own personal affiliation, and governments can join one or both of them.        1967. The meeting in Geneva, which discussed the application of both agreements, found that they were complementary and expressed confidence that many states believed they could join either.  

Other international agreements

Materials related to education, science and culture are often imported for temporary use and then exported back to the country of origin. This temporary importation required special conditions. In accordance with this, the intergovernmental organization Customs Cooperation Council consulted with UNESCO and prepared five customs conventions, which supplemented the agreement signed by UNESCO and provided for temporary import rules.        The Geneva meeting of 1967, which considered the application of the agreement, proposed to consider the possibilities of states that did not join the agreement to become participants in the convention on temporary importation.  These five conventions are: 1. Customs Convention on discounts on the import of goods intended for display or use at exhibitions, fairs, meetings, etc. /1961/ this convention covers exhibitions or meetings related to any field of education, art, handicrafts, sports or related to scientific, educational or cultural activities. It provides for the temporary import of items intended for display or use at any event without the import fee or tax. It also provides for the exclusion of import fees and taxes from the limited amount of advertising materials imported free of charge in relation to foreign goods exhibited in the above cases, and the removal of restrictions and restrictions on imports of an economic nature. The materials included include printed materials, catalogs, trade announcements, advertising posters, calendars and photographs. Customs inspection, as a procedure, must take place at the place where the event is being held.       2. Customs Convention on the temporary import of specialized equipment /1961/ this convention applies, among other things, to equipment belonging to journalists, radio and television organizations, filmmakers, scientists, theater groups and orchestras temporarily serving in the country of import. In IT, accessories such as this are exempt from the import fee and taxes, but also from restrictions.       3.customs Convention on a booklet for the temporary sale of goods /1961/. To ensure temporary import, a booklet /sacnet/ was introduced, which exempts the importer from the need to fulfill the requirement to leave a deposit for the period of import, as well as is a customs declaration. The booklet is a guarantee issued by one approved Association. It is suitable for temporary import and temporary export to one country or several countries, as well as for use for transit purposes.       4. Customs Convention on the temporary import of scientific equipment / 1968/ scientific instruments and equipment imported and subsequently exported for scientific research or training, as well as spare parts, necessary additional equipment and tools, are temporarily allowed under certain conditions without import fees, taxes and restrictions.       5. Customs Convention on the temporary import of pedagogical materials / 1970/ this convention covers the display apparatus of slides and filmstrips used for the purpose of teaching or profession, subsystem /closed-circuit/ necessary television equipment, audiovisual materials, mobile libraries, language rooms, material for people with physical or mental disabilities, machine tools necessary for training in the profession or manual arts, etc. Under certain circumstances, the Convention grants benefits for the temporary import of these materials, as well as spare parts and tools, if they are re-exported from the end, without import fees and taxes, restrictions and prohibitions.        More information on these conventions is from the Customs Cooperation Council... available at: 40 rue Washington, Brussels 5 /Belgium/.

Where to get information

    Individuals, institutions and organizations that want more information about UNESCO agreements should go to the competent authorities of their country, such as the Ministry of Education or the Ministry of Finance. You can also request this address: Department of policy and free dissemination of information in the field of Communications, UNESCO 7 Place de Fontenois, 75700 Paris /France/. - Division of Free Flow of Fontenou, 75700 Paris/Franse/.

Protocol to the agreement on the import of materials related to education, science and culture

    / Adopted by the UNESCO General Conference in Nairobi in 1976 / Contracting States - participants in the agreement on the import of materials related to education, science and culture, approved by the General Conference of the United Nations on Education, Science and culture at its fifth session in Florence in 1950.        The agreement, hereinafter referred to as the "agreement", reaffirms the principles on which it is based.        Given that this agreement was an effective means of reducing customs barriers and relaxing other economic restrictions that hinder the exchange of ideas and knowledge, given that technical progress, which is the main goal of this Agreement, has changed the ways and means of exchanging information during the quarter century in which the agreement was adopted, the changes that have occurred in the field of international trade during this period are reflected in the increase in freedom of exchange in general, as a result of the independence of the international community, especially many states, taking into account the fact that the situation in the world has changed dramatically since the adoption of the agreement, it is necessary to take into account the needs and thoughts of developing countries, to create easier and cheaper routes for them in the fields of Education, Science, Technology and culture.        Recalling the terms of the convention on measures aimed at prohibiting and preventing such as the illegal import, export and transfer of ownership of cultural wealth, approved by the UNESCO General Conference in 1970, and the terms of the convention on the protection of world cultural and natural heritage, approved by the general conference in 1972.        In addition, recalling the customs convention concluded with the assistance of the Customs Partnership Council and in consultation with the United Nations on Education, Science and Culture on the temporary import of materials related to education, science and culture, making sure that coordination is necessary and that such agreements will further effectively help the development of Education, Science and culture, which is a vital basis for economic and social progress, we agreed to the following resolution 4.112 adopted at the eighteenth session of the UNESCO General Conference:  

I

     1.the contracting states undertake to be exempt from the tax specified in Annexes A, B, D and E, if the annexes referred to below are not the subject of the declaration in accordance with paragraph 16 /a/ specified below, and to the items specified in annexes c, I, F, G and H, included in this protocol, materials established in Article I, paragraph I of this agreement on exemption from customs tax and other fees related to their import or import, if such materials meet the requirements specified in these annexes, and are the property of another contracting state.        2. The provisions of point i of this protocol do not prevent any contracting state from taxing the following materials imported from outside: /a/ Internal taxes in the amount not exceeding the fee or tax directly or indirectly levied on a domestic similar product upon import or after, or any type of internal fee.        / B / taxes and fees imposed by the government or administrative authorities, in addition to customs taxes, upon importation or in connection with the import of materials, not exceeding the cost of services rendered in terms of size and not subject to indirect protection of domestic products, or are not import taxes for the purpose of profit.  

II

     3. regardless of the terms of Point 2/A/ of this protocol, the contracting states undertake not to impose any internal taxes or any internal fees of any kind on the materials set out below at the time or after their import: /a/ books and publications for libraries specified in point 5 of this protocol; / C / official, parliamentary and administrative documents published in their country; /C/ books and publications of the United Nations or any;        / d / books and publications received by the United Nations for Education, Science and culture and distributed free of charge by it or under its supervision; / E/ publications intended for the development of tourism outside the country of import, sent and distributed free of charge; / f / items for the blind and persons with physical and mental disabilities;/ I / books, publications and documents printed for the blind in a Convex font;        / II / blind and body part, deliberately intended for the Educational, Scientific and cultural development of people with intellectual disabilities, approved by the competent authorities of the country of import, directly brought by institutions and organizations dealing with the education and assistance of people with blind and body part and intellectual disabilities.  

III

     4.the contracting states undertake not to apply any customs taxes, export taxes or taxes on goods exported from the country, or any other types of internal taxes levied on such items and materials, if they are intended for export to other Contracting States, to the items and materials specified in the annexes to this protocol.  

IV

5. contracting states undertake to apply the issuance of the necessary license and/or foreign currency provided for in Article II, point I of the agreement to the following imported materials: /a/ books and publications intended for libraries, serving the public interest; /I/ national libraries and major research libraries; /II/ scientific libraries, including general and specialized university, colleges, institutes and university libraries located outside the University; /III/ Public Libraries; / IV / school libraries;        / V / Special Libraries serving a group of students whose interests are clearly defined, such as the government Library, the government Library, the industrial libraries and the libraries of professional organizations; / VI / libraries for students who cannot move freely, such as libraries for the blind, hospital libraries and prison libraries, and libraries for people with physical and mental disabilities;/ VII / music libraries, including the phonotheca;        / C /books intended for higher education and accepted or recommended as textbooks imported by such places;/ C /books in the local primary language or foreign languages other than the language in the country of import;/ d / films, slides, videotapes and sound recordings of Educational, Scientific and cultural nature brought by organizations approved by the competent authorities of the country of import for the purpose of tax-free importation of this type of  

V

     6.the contracting states undertake to provide the benefits provided for in Article III of the agreement for materials and equipment imported only for public exhibitions of objects of an educational, scientific or cultural nature, approved by the competent authorities of the country of import and subject to subsequent return to the country of origin.        7.Nothing at the above point may prevent the authorities of the country of origin from supporting the measures necessary to return the materials and equipment mentioned after closing the exhibition to the country of origin.  

VI

     8.contracting states undertake: /a/ extend the provisions of Article IV of the agreement on the import of items contained in this protocol; /b/ support the free import and distribution of items and materials produced in developing countries, related to education, science and culture.  

VII

     9.the right of contracting states, in accordance with their laws, to prohibit or restrict the import of substances for reasons directly related to national security, public order or public morality, or to take measures relating to the distribution after import, shall not be touched by anything contained in this protocol.        10. Regardless of the other terms of this protocol, a developing country defined by the United Nations General Assembly as a de facto such country may suspend or restrict its obligations to import any substance or material under this protocol if a party to this protocol causes significant harm or risk to the emerging industry of this developing country. Such a country does not carry out its measures by means of legal restrictions. It informs the country as early as possible to the director general of the United Nations for Education, Science and culture before taking action, and the director general of the United Nations for Education, Science and culture informs the participants of the protocol.        11.this protocol does not modify or affect the laws and regulatory acts of any contracting state or any international agreements, conventions, or statements thereof relating to copyright, trademark, or patent.        12. In view of the provisions of any previous convention to which they may sign for the purpose of resolving disputes, the Contracting States shall use negotiations or the right to come to terms to settle any disputes over the understanding or application of this protocol.        13.in the event of a dispute between the contracting states regarding the educational, scientific or cultural nature of the imported materials, interested parties may contact the director-general of the United Nations on Education, Science and culture for a mutually agreed and advisory opinion.  

VIII

     14./ A / the texts of this protocol in English and French are equally identical, dated to the present day and are open for signing by all states - participants in the agreement, as well as Customs and economic unions, if all states-members included in them are participants in the protocol.        The terms "state" and "country" used in this protocol, as well as in the protocol referred to in point 13, if necessary in the context, relate to both customs and economic unions and issues falling within their competence on the scale of the spread of this protocol, the territory of the member states included in them, and not to the individual territories of these states.        From this it follows that in this protocol, such customs and economic unions as a contracting party may use the provisions of the agreement on the basis provided for in the previous point in relation to the protocol.        / B / this protocol is subject to approval or adoption by the signatory states in accordance with their constitutional law.        / C / acts of ratification or acceptance shall be deposited with the secretary-general of the United Nations.        15.states that have not signed this protocol, referred to in point 14 /A/, may join this protocol.        / B / accession shall be carried out by transferring the official act to the secretary-general of the United Nations for storage.        16. / a/states referred to in Item 14/ A / of this protocol may, at the time of signature, approval, acceptance or accession, declare that they are not bound by the obligations provided for in Section II, Section IV, Annex S. 1, Annex f, annex G and Annex h, or in one of these sections or in one of these annexes. They may also declare that they are bound by obligations that apply only to the contracting states that have adopted this Annex.        / B / any contracting states that have made such a statement may withdraw it in whole or in part at any time by sending a statement to the secretary-general of the United Nations indicating the date of entry into force of this decision.        states that do not assume the obligations provided for in Annex S. I in accordance with subparagraph/ s /of this point/ A / shall necessarily assume the obligations under Annex S. 2. When we declare that we are bound by obligations in Annex S. i with respect to the contracting states only, and those who have accepted this Annex are bound by Annex S. 2 with respect to the contracting states that have not accepted Annex S. I.        17./ A / this protocol shall enter into force six months after the date of adoption by the secretary-general of the United Nations for storage of the fifth act of ratification, acceptance or accession.        / B / it shall enter into force for each other state six months after the date of submission of its act of approval, acceptance or accession.        / C /within one month after the expiration of the period specified in subunits/ A /and/ B / of this point, the contracting states - participants in this protocol shall report to the United Nations on Education, Science and culture the measures taken for the full implementation of the protocol.        / d / the United Nations on Education, Science and culture sends these reports to all states parties to this protocol.        18. The protocol included in the agreement and which is an integral part of it, as provided for in Article XVII of the agreement, is declared an integral part of this protocol and applies to the obligations imposed by this protocol and the products covered by this protocol.        19. /A/ this protocol may be revoked by any Contracting State two years after the entry into force of this protocol by submitting a written statement to the secretary-general of the United Nations.        / B / cancellation comes into force one year after receiving the act on it.        / s / the cancellation of the agreement is the automatic cancellation of this protocol in accordance with its Article XIV.        20.the secretary-general of the United Nations shall notify the states referred to in point 14 /A/, as well as the United Nations for Education, Science and culture of receipt of the act of ratification, acceptance or accession referred to in points 14 and 15; of the statements made and withdrawn in accordance with point 16; of the date of entry into force of this protocol in accordance with points 17/A/ and /B/; and of the cancellation provided for in point 19.        21. / a / this protocol may be revised at the United Nations General Conference on Education, Science and culture. But any such revision will have binding force only for those states that are parties to the revised protocol.        / B / if the General Conference reaffirms a new protocol that has revised this protocol in whole or in part, and unless otherwise specified in the new protocol, this protocol is open from the date of entry into force of the new revised protocol for signature, approval acceptance or accession.       22.this protocol does not replace or update the agreement.       23. Applications F, D, S. i, S. 2, D, E, F, G, and h are an integral part of this protocol.       24.in accordance with Article 102 of the Charter of the United Nations, this protocol shall be registered by the secretary-general of the United Nations on the day of entry into force.       As a confirmation of this, we, the signatory below, have signed this protocol on behalf of our governments, authorized to the required extent.

Applications

Appendix A books, publications and documents

/ I / printed books, regardless of the language in which they are printed and the size of the space provided for decoration, including:/ a / richly decorated publications; /B / books printed abroad from the manuscript of the author living in the country of import;/ C / children's album for drawing and coloring; / d / printed texts of schools and a set of exercises;        / f / individual or printed pages with brochures and additional images and reproducible ottisks or reproducible films used for book production.        / II / printed documents and reports that are not of a commercial nature.        / III /microforms of substances mentioned in points/ I /and/ II /of this Annex, as well as points from/ I /to/ VI / in Annex A of the agreement.        / IV / catalog of Educational, Scientific or cultural films, sound recordings and other audiovisual materials.       / v / maps and diagrams necessary in scientific fields such as geology, zoology, botany, Mineralogy, paleontology, archeology, Ethnology, Meteorology, Climatology and Geophysics, as well as meteorological and geographical charts.       / VI / architectural, industrial or engineering plans and drawings and their copy.       / VII / materials of bibliographic information for free distribution.

Appendix B works of Art and collectibles of an educational, scientific or cultural nature

     / I / full handmade paintings and Paintings, regardless of the material they are made of, and their handmade copies, but this does not include such products made in an industrial manner.       / II / mosaics carved into ceramics and wood, which are unique works of art.       / III / collectibles and art items approved for tax-free import by the competent authorities of the country of import, but intended for galleries, museums and other institutions, unless they are imported for sale.

Appendix S. I audiovisual materials

     / I / Films, slides, microforms and slides.       / II / sound recordings.       / III / models, layouts and wall-hung tablecloths of an Educational, Scientific and cultural nature, with the exception of toy models.        / IV / other audiovisual materials; /a/ videotapes, kinescopes, videodiscs, Videograms and other forms of video and sound recording; /B/ microcards, microphishes, as well as magnetic and other means of storing information used in computerized activities of information and document;        / C / materials for Orientation Training, which can take the form of a set of related printed materials, including video cassettes and audio cassettes; / d/ slides for viewing by direct radiation or through an optical instrument;/ e / holograms visible by laser radiation; / f / volumetric models and layouts of abstract ideas, such as molecular structures or mathematical formulas; / g/ various sets of information tools;        / h / materials for tourism, materials produced by private firms, designed to stimulate the outflow of the population outside the country of import.        1.the concept that only a negative of films with a beam and a fixed beam intended for commercial display or sale to the public is allowed does not apply to films /newsreels/ imported tax-free in accordance with the rules of Annex C. 2 to this protocol.        The tax exemption not provided for in Appendix C. 1 shall not extend to:/ a /available unused microfilms and instruments of unused audiovisual subscriptions and their special bags - cassettes, cartridges, bobbins;/ C /audiovisual subscriptions issued by private commercial institutions for advertising purposes or for them, other than those specified in points/ IV/,/ h;       / s / audiovisual subscriptions, which take up 25% of advertising time, as for materials to support tourism, the percentage criterion applies only to private commercial advertising.

Appendix C. 2 audiovisual materials of Educational, Scientific or cultural nature

     Audiovisual materials of an educational, scientific or cultural nature, if they are imported by organizations /by the country of import, including radio and television broadcasting organizations/ or any other public or private institution or association, and if the competent authorities of the country of import have approved this type of materials for the purpose of tax-free import, or if they are produced by the United Nations or any;        / II / Newsreel depicting today's events /sounded or not sounded/ tax-free import is limited to two copies of each story if it is necessary at the time of importation and is in the form of a radiated and radiated fixed negative or in the form of a printed positive; / III/ archival film material used with the Newsreel / sounded or not sounded/; / IV /;        / VI/ videotapes, kinescopes, videodiscs, Videograms and other forms of video and audio recording; / VII/ microcards, microphishes, as well as other information storage media used in computerized activities of documents with information;/ VIII / materials required for training programs in the form of sets related to printed materials, including videocassettes and audiocassettes; / IX/ slides, including those intended for direct viewing or viewing through an optical instrument; /X/ for viewing with laser light holograms;        / XI /layout or volumetric model of abstract ideas, such as molecular structure or mathematical formulas;/ XII / set of various media.  

Appendix D scientific instruments or hardware

     / I /Scientific Instruments and equipment, in the case of:/ a /intended for public or private scientific or educational institutions and approved by the competent authorities of the country of import for tax-free import purposes, if they are not used for commercial purposes under the control and responsibility of these institutions;/ C / if instruments and equipment of adequate scientific value        / II / spare parts, parts or accessories specially selected for scientific instruments or equipment, if they are brought together with the same instruments, equipment, or if they are subsequently imported, then they can be considered intended for instruments and equipment that were previously imported tax-free or have the right to import tax-free.        / III / instruments for inspection, maintenance, coordination of scientific instruments, if these instruments are brought together with such instruments and apparatuses or imported from the end, then they can be considered intended for instruments and apparatuses that were previously imported without taxes or have the right to import without taxes, and further, if instruments of adequate scientific value are not produced in the country of  

App e items for the Blind and people with body or mental disabilities

     / I /all items for the special education, scientific or cultural development of the blind, brought by institutions and organizations dealing with education or assistance to the Blind, with the aim of tax-free import of these types of items, approved by the competent governments of the country:/ a /"sound books"/ gramophone records, cassettes and other means of sound reproduction and books with enlarged font/;/ C / phonographs and cassette players;        / s / equipment for blind or visually impaired people to read the usual font, for example, electronic machines for reading, television magnifiers and optical instruments; / d / means of mechanical or computer production of Braille materials or recordings, for example, machines that print from a stereotype, electronic machines that translate into a Braille font and print in this font; computer terminals and braille displays; / e / magnetic tapes and cassettes that produce Braille paper, Braille books and " Sound books;        / f /instruments that facilitate the movement of the blind, for example, electronic instruments that see obstacles and determine the orientation, and white sticks;/ g / Braille clock, Braille typewriters, teaching aids and teaching aids, games and instruments specially adapted for use by the blind technical means for training, specialization, involvement of the blind in labor activity.        / II / All products imported by institutions or organizations engaged in the training or assistance of Persons with physical or mental disabilities, items approved by the competent authorities of the country for tax-free import of these types of items, if these items are not manufactured in this country at this time.

Appendix F sports equipment

     Sports equipment for amateur sports associations and groups, approved by the competent authorities of the country of import for the purpose of tax-free import, if similar materials are not produced in that country at this time.

G application Musical Instruments and other musical equipment

     Musical instruments and other musical equipment approved by the competent authorities of the country of import for the purpose of tax-free import of these types of items, intended for cultural institutions or music educational institutions, if they are not produced in that country at this time.

Appendix H materials and machines for the production of books, publications and documents

     /I/ materials used for the production of books, publications and documents /pulp, paper, newspaper and other varieties of typography paper obtained by recycling paper waste paper, typography paints, glue, etc./ / II / machines for processing pulp and paper, as well as printing and binding machines, if technically identical machines are not produced in this country at this time.

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

 Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases