Provided that the Customs are satisfied that the prescribed conditions have been complied with and that the goods covered by the direction have been duly re-exported under the above procedure, repayment of the duty and/or purchase tax paid on the original importation will be made. POSTAL TRAFFIC 13. Marking of packages. The overseas sender should be asked to mark the package and its accompanying declaration conspicuously with the words "Treasury direction to be applied for". This will ensure that a Notice of Arrival is sent to the addressee by the Customs, so enabling him to claim relief from duty and/or purchase tax before the goods are released from Customs control. If the package is not marked, Customs charges may be assessed and the goods released to the addressee on payment of those charges to the postman. In this event, the addressee should write to the Customs Officer at the postal depot concerned as soon as he receives the direction, explaining the circumstances and enclosing the direction and the relative charge docket. 14. Import procedure. The provisions of paragraphs 9-12 apply. Importers should note, however, that the Notice of Arrival (form C. 160) may itself be used as the form of Customs entry in any case where (a) the importation is one of goods for private use; or (b) the importation is by a non-commercial body e.g. a hospital, university, museum or research institution; or (c) the value of the goods does not exceed £50. In these cases the addressee should return the completed form C. 160 to the Postal Depot adding the appropriate form of notice (see paragraph 9) and enclosing the documents required by paragraph 10. Where entry is made on form C. 160 and the direction is not available, any duty or purchase tax is collected by the Post Office on delivery of the package. Remittances must not in these cases be sent to the Customs with the import documents. When the direction becomes available claims for refund of duty or tax should be made as shown in paragraph 13, the Customs reference number of the form C. 160 being quoted. 15. Export procedure. The procedure for re-exportation of goods described in paragraph 12 applies to goods exported by post except for the following variations: (a) the goods must be examined at the exporter's premises in all cases; (b) instead of producing the goods to the Officer at the place of exportation prior to shipment, the exporter must obtain from the Post Office a certificate of posting on the shipping bill, and send this with the least possible delay to the Officer who examined the goods; (c) the form of shipping bill is form No. X.S.142A. GOODS SUPPLIED FROM STOCK 16. Identification of the goods. Where it is likely that goods imported for sale from stock may be supplied to persons eligible for directions, the goods should be described in all possible detail on the importation documents. Thus, if the invoices do not give particulars such as serial numbers, catalogue numbers, etc., these should be inserted on the entry, together with a full description of the goods. This is to avoid the danger that a direction subsequently produced could not, for lack of detail on the entry, be shown to cover a particular importation. 17. Repayment claims. The procedure for obtaining repayment of duty and/or purchase tax is that set out in paragraph 12. In any case where the provisions of paragraph 9 have not been complied with, the amount to be repaid (if any) is at the discretion of the Commissioners of Customs and Excise, who will require documentary evidence of the date of the user's order for the goods to establish that it was impracticable for the importer to give notice of intention to apply for a direction. Subject to the Commissioners being satisfied on this point and that the goods imported are those specified in the direction, they will repay any duty and/or purchase tax involved, less a deduction to cover the cost of any verification which may have to be made. MISCELLANEOUS 18. Disposal of articles after use for the purpose specified in the direction. Articles which have been the subject of a direction must not be sold by the user or used for a commercial purpose without authority. Applications should be made to the local Customs Officer. Authority will normally be made conditional on payment of duty and/or purchase tax. The amount to be paid will be calculated, in the case of ad valorem duty and purchase tax, on the current value of the article. 19. Import licences. For some importations an import licence may be required. The issue of an import licence, however, in no way implies that an application for a direction will be successful: the two systems serve quite separate purposes and the considerations involved are different. 20. Further information. This notice is intended to provide general guidance, and does not purport to be exhaustive. Further information may be obtained as follows: Relief from import duty, Board of Trade, Tariff Division, Duty Remission Branch, Sanctuary Buildings, 20 Great Smith Street, London, S.W.1. Relief from purchase tax, Section 20D, Secretaries' Office, Customs and Excise, King's Beam House, Mark Lane, London, E.C.3. Customs procedures, Section 4, Secretaries' Office, Customs and Excise, King's Beam House, Mark Lane, London, E.C.3. King's Beam House, Mark Lane, London, E.C.3., Notice No. 342. APPENDIX-LEGAL PROVISIONS IMPORT DUTIES ACT, 1958-SECTION 6 6. (1) Subject to the following subsections, the Treasury may direct that payment shall not be required of any import duty chargeable in respect of any goods imported or proposed to be imported into the United Kingdom, if the Treasury on the recommendation of the Board of Trade are satisfied: (a) that the goods qualify for relief under this section by virtue of any provision of the Fourth Schedule to this Act; and (b) that in all the circumstances it is expedient for the relief to be given. (2) Any direction of the Treasury under this section may be given subject to such conditions as they think fit. (3) Where a direction given by the Treasury under this section is subject to any conditions, and it is proposed to use or dispose of the goods in any manner for which the consent of the Treasury is required by the conditions, the Treasury may consent to the goods being so used or disposed of subject to payment of the duty which would have been payable but for the direction or such part of that duty as the Treasury think appropriate in the circumstances. (4) The Board of Trade shall not make a recommendation under this section except on a written application made by the importer, and a direction under this section shall have effect to such extent (if any) as the Commissioners of Customs and Excise (hereinafter referred to as "the Commissioners”) may allow if the goods have been released from customs control without the importer having given to the Commissioners of Customs and Excise notice of the direction or of his application or intention to apply for it. (5) Any notice to the Commissioners under subsection (4) of this section shall be in such form as they may require, and the Commissioners on receiving any such notice or at any time afterwards may impose any such conditions as they see fit for the protection of the revenue (including conditions requiring security for the observance of any conditions subject to which relief is granted). (6) A direction of the Treasury under this section shall have effect only if and so long as any conditions of the relief, including any conditions imposed by the Commissioners under subsection (5) of this section, are complied with; but where any import duty is paid on the importation of any goods, and the Commissioners are satisfied that by virtue of a direction subsequently given and having effect under this section payment of the duty is not required, then the duty shall be repaid. FOURTH SCHEDULE (3) Articles intended to be used in scientific research, or for a purpose connected with the advancement of any branch of learning or art or with the promotion of any sport, and not intended to be sold, or to be used for any purpose which is substantially a commercial purpose, shall qualify for relief. The words in italics were inserted by section 10 (1) of the Finance Act, 1960. 64-216-66-17 PURCHASE TAX ACT, 1963-SECTION 21 21. (1) If an importer into the United Kingdom of any goods to which this section applies makes application to be relieved of tax payable on the importation of the goods, the Treasury, if in all the circumstances of the case, and having regard to the fact that tax is payable on the like goods on chargeable transactions in the United Kingdom, they think fit to do so, may direct that tax shall not be payable on the importation of the goods or, if it has been paid thereon, shall be repaid. (2) Any application under subsection (1) of this section must be in writing and must, except in a case where the Commissioners otherwise allow, be made before the goods have been released from customs control. (3) In giving a direction under this section the Treasury may impose conditions (including conditions prohibiting or restricting the disposal of or dealing with the goods), and if any condition subject to which such a direction is given is not observed the importer shall become liable to pay the tax of which he was relieved by the direction; and the Commissioners may, if they see fit, require the importer to give security by bond or otherwise for the observance of the conditions and the payment of any tax becoming due by reason of any breach of the conditions or in accordance with the terms of any consent given under the conditions to a disposal of or dealing with the goods. (4) This section applies (c) to articles intended to be used in scientific research, or for a purpose connected with the advancement of any branch of learning or art or with the promotion of any sport, and not intended to be sold, or to be used for any purpose which is substantially a commercial purpose; King's Beam House, Mark Lane, London, E.C.3. ADDENDUM TO NOTICE No. 342 RELIEF FROM TEMPORARY CHARGE ON IMPORTS Under the finance (No. 2) Act, 1964, most manufactured goods are chargeable with the Temporary Charge on Imports (T.C.I.). Like the Import Duties Act, 1958, the Finance Act affords relief from T.C.I. by Treasury Direction to articles imported for non-commercial use in scientific research or in advancing learning or art or in promoting sport. The conditions which have to be satisfied before relief from T.C.I. is granted by Treasury Direction are the same as those set out in paragraph 2 of this Notice, except that condition (d) need not be fulfilled. The information in this Notice regarding import duty applies generally to the Temporary Charge on Imports. Applications under paragraph 5 of the Notice and notifications under paragraph 9 thereof should refer to T.C.I., duty and purchase tax as appropriate. When, however, relief from the Temporary Charge on Imports (and purchase tax, where applicable) but not relief from duty is claimed, applications should be made on form T.C.I. obtainable from the Board of Trade, Tariff Division, Duty Remission Branch, Sanctuary Buildings, Great Smith Street, London, S.W.1. Information on the scope of T.C.I. is set out in Notice No. 250. NATIONAL EDUCATION ASSOCIATION, Hon. WILBUR D. MILLS, Chairman, Committee on Ways and Means, DEAR MR. MILLS: In the name of the Committee on International Relations of the National Education Association of the United States, I wish to add support to H.R. 8664, a bill to implement the Florence Agreement. The National Education Association, with about a million members, has, in its Platform, endorsed "Educational programs that develop understanding among nations and among groups of people, and opportunities to learn about other peoples. The Association, therefore, urges the passage of H.R. 8664 since it will remove barriers to the free flow of educational, scientific and cultural materials. Such an Act would be a significant instrument to promote social and cultural communication among nations. Furthermore, passage of H.R. 8664 would be proof to other nations that the United States will implement an agreement which it has already ratified. This action would clearly be in the national interest. With the passage of this bill, the United States, having already taken great strides in technical assistance and in numerous programs of cultural exchange, would demonstrate its support of multilaterally based international cooperation. The Committee on International Relations of the National Education Association strongly supports this measure before your committee. Yours sincerely, PAUL E. SMITH, Secretary, Committee on International Relations. AMERICAN COUNCIL OF LEARNED SOCIETIES, New York, N.Y., June 2, 1966. Hon. WILBUR D. MILLS, Chairman, Committee on Ways and Means, Washington, D.C. DEAR MR. MILLS: I am writing to you to express my hope that your committee will take prompt and favorable action on the so-called Florence and Beirut implementing bills, H.R. 8664 and H.J. Res. 688, respectively. The importance of United States support of these agreements for international collaboration and the principle of the free flow of educational, cultural, and scientific information and ideas is, I am sure, very clear to you. Its importance to the scholarly and educational world is equally apparent. The protocol and reservations annexed to the Florence agreement seem to me to provide ample protection to those special interests which might have been adversely affected by the agreement. I therefore hope that the House will pass the legislation in question so that the United States may take its place among the nations which are providing leadership in measures that will contribute to the advancement of knowledge and the freedom of the mind. I addressed a similar appeal to Senator Fulbright in 1959 when the matter was before his Committee on Foreign Relations. I believe that the importance of positive action has increased with the passage of time. Yours sincerely, DEAR CONGESSMAN MILLS: The National Council on the Arts and Government has repeatedly called attention to the failure of Congress to amend the Tariff Act of 1930 to comply with the offer of our Government to cooperate with more than thirty nations in reducing or eliminating import duties on books, music, scientific instruments and other cultural materials. Since this agreement was initialed by the United States at Florence, Italy, in 1950, endorsed by the 86th Congress and signed by President Eisenhower in 1960, there would seem little excuse for this disgraceful delay in honoring our commitment. The NCAG Annual Report 1965 contained in part the following comments on this subject: "INTERNATIONAL AGREEMENT HELD UP FIVE YEARS AFTER SIGNING! "Fifteen years ago, in Florence, Italy, the United States signified its intention to ratify a UNESCO-sponsored agreement. Finally, the Senate approved and President Eisenhower signed a treaty for this purpose in 1960. "The deposit of this document is being held up pending the necessary amendment of our Tariff Law. Opposition, especially by the printing industry, has been active. Educators, scientists, artists and others are either unaware of how much they would benefit from this treaty or are apathetic and express no interest. "Legislation to make this treaty effective was introduced in the 87th and 89th Congress. The current measure is H.R. 8664, introduced by Rep. Wilbur Mills (D-Ark.) and referred to the House Ways and Means Committee of which he is Chairman. It should not be allowed to languish there. "President Johnson has again shown his alertness and his willingness to press for legislation that has been swept under the rug far too long. Twice during 1965 he strongly recommended enactment. On Nov. 8, he expressed his hope that, in the furtherance of international cooperation, Congress will give early and favorable consideration to this legislation during the forthcoming session. All interested persons should back up the President by writing to Rep. Mills." We congratulate you for holding hearings on H.R. 8664 and respectfully request that this letter be included in the record of those hearings. We are confident that you will take leadership in securing early and favorable consideration on the Floor. We hope that similar action will be taken in the Senate and thus remove an uncalled for dishonor to our country. Sincerely, HAROLD WESTON, Chairman. THE AUTHORS LEAGUE OF AMERICA, INC., Re H.R. 8664, H.R. 15271, and House Joint Resolution 688. Hon. WILBUR D. MILLS, Chairman, Ways and Means Committee, Washington, D.C. DEAR CHAIRMAN MILLS: The Authors League of America is a national society of professional writers and dramatists. We respectfully request permission to submit this statement in support of H.R. 8664 H.R. 15271, and H.J. Res. 688, to implement United States ratification of the Florence and Beirut Agreements, and ask that it be included in the record of the hearings. As Mr. Curtis stated on May 25, 1966 (Cong. Rec. 10869), the Florence Agreement "is most essentially an instrument to promote social and cultural understanding among nations." The United States can only benefit from the implementation of this treaty which, in Mr. Curtis' words, would "strike down international 'barriers to knowledge.' Indeed, we believe that nothing but cultural and social benefit can result both to this country and to the rest of the world from our ratification of both Agreements. We have read, and fully subscribe to, the statement submitted by Mr. Robert Frase on behalf of the American Book Publishers Council. The statement indicates that the achievement of these worthy purposes will not cause economic injury to the American publishing industry. On the contrary, as Mr. Frase points out, our ratification of the Agreements would probably stimulate an increase in the export of American books. We respectfully urge that the Committee take favorable action on these Bills. Respectfully yours, IRWIN KARP, Counsel. Hon. WILBUR MILLS, AIR TRANSPORT ASSOCIATION OF AMERICA, Chairman, Committee on Ways and Means, U.S. House of Representatives, Washington, D.C. DEAR MR. CHAIRMAN: The Air Transport Association of America, which represents most of the scheduled airlines of the United States, is pleased to have this opportunity to present its views on H.R. 8664, a bill to implement the so-called Florence Agreement of 1950. The Florence Agreement, among other things, exempts from customs duties the importation of tourist literature by signatories and parties to the Agreement. Since the Treasury Department has previously ruled that such tourist litera |