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APPENDIX
AGREEMENT ON THE IMPORTATION OF
EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS
PREAMBLE
The Contracting States,
CONSIDERING that the free exchange of ideas and knowledge and, in general, the widest possible dissemination
of the diverse forms of self-expression used by civilizations are vitally important both for intellectual progress
and inlernational understanding, and consequently for the maintenance of world peace;
CONSIDERING that this interchange is accomplished primarily by means of books, publications and edu-
cational, scientific and cultural materials;
CONSIDERING that the Constitution of the United Nations Educational, Scientific and Cultural Organization
urges co-operation between nations in all branches of intellectual activity, including “the exchange of
publications, objects of artistic and scientific interest and other materials of information” and provides
further that the Organization shall “collaborate in the work of advancing the mutual knowledge and under-
standing of peoples, through all means of mass communications and to that end recommend such inter-
national agreements as may be necessary to promote the free flow of ideas by word and image”;
RECOGNIZE that these aims will be effectively furthered by an international agreement facilitating the free
flow of books, publications and educational, scientific and cultural materials; and
HAVE, therefore, AGREED to the following provisions:
ARTICLE I
1. The Contracting Slates undertake not to apply customs duties or other charges on, or in connexion with,
the importation of:
(a) Books, publications and documents, listed in Annex A to this Agreement;
(b) Educational, scientific and cultural materials, listed in Annexes B, C, D and E. to this Agreement;
which are the products of another Contractin g State, subject to the conditions laid down in those Annexes.
2. The provisions of paragraph 1 of this Article shall not prevent any Contracting State from levying on
imported materials:
(a) Internal taxes or any other internal charges of any kind, imposed at the time of importation or
subsequently, not exceeding those applied directly or indirectly to like domestic products;
(b) Fees and charges, other than customs duties, imposed by governmental authorities on, or in
connexion with, importation, limited in amount to the approximate cost of the services rendered,
and representing neither an indirect protection to domestic products nor a taxation of imports for
revenue purposes.
ARTICLE II
1. The Contracting States undertake to grant the necessary licences and/or foreign exchange for the
importation of the following articles:
(a) Books and publications consigned to public libraries and collections and to the libraries and collections
of public educational, research or cultural institutions;
(b) Official government publications, that is, official, parliamentary and administrative documents
published in their country of origin;
(c) Books and publications of the United Nations or any of its Specialized Agencies;
(d) Books and publications received by the United Nations Educational, Scientific and Cultural Organ-
ization and distributed free of charge by it or under its supervision;
(e) Publications intended to promote tourist travel outside the country of importation, sent and dis-
tributed free of charge;
(f) Articles for the blind:
I. Books. publications and documents of all kinds in raised characters for the blind;
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II. Other articles specially designed for the educational, scientific or cultural advancement of the
blind, which are imported directly by institutions or organizations concerned with the welfare
of the blind, approved by the competent authorities of the importing country for the purpose of
duty-free entry of these types of articles.
2. The Contracting States which at any time apply quantitative restrictions and exchange control measures
undertake to grant, as far as possible, foreign exchange and licences necessary for the importation of other
educational, scientific or cultural materials, and particularly the materials referred to in the Annexes to this
Agreement.
ARTICLE III
1. The Contracting States undertake to give every possible facility to the importation of educational, scientific
or cultural materials, which are imported exclusively for showing at a public exhibition approved by the
competent authorities of the importing country and for subsequent re-exportation. These facilities shall
include the granting of the necessary licences and exemption from customs duties and internal taxes and
charges of all kinds payable on importation, other than fees and charges corresponding to the approximate
cost of services rendered.
2. Nothing in this Article shall prevent the authorities of an importing country from taking such steps
as may be necessary to ensure that the materials in question shall be re-exported at the close of their
exhibition.
ARTlCLE IV
The Contracting States undertake that they will as far as possible:
(a) Continue their common efforts to promote by every means the free circulation of educational, scien-
tific or cultural materials, and abolish or reduce any restrictions to that free circulation which are not
referred to in this Agreement;
(b) Simplify the administrative procedure governing the importation of educational, scientific or cultural
materials;
(c) Facilitate the expeditious and safe customs clearance of educational, scientific or cultural materials.
ARTICLE V
Nothing in this Agreement shall affect the right of Contracting States to take measures, in conformity with
their legislation, to prohibit or limit the importation. or the circulation after importation, of articles on
grounds relating directly to national security, public order or public morals.
ARTICLE Vi
This Agreement shall not modify or affect the laws and regulations of any Contracting State or any of its
international treaties, conventions, agreements or proclamations, with respect to copyright, trademarks or
patents.
ARTICLE Vii
Subject to the provisions of any previous conventions to which the Contracting States may have subscribed
for the settlement of disputes, the Contracting States undertake to have recourse to negotiations or concilia-
tion, with a view to settlement of any disputes regarding the interpretation or the application of this
Agreement.
ARTICLE Viii
In case of a dispute between Contracting States relating to the educational, scientific or cultural character of
imported materials, the interested Parties may, by common agreement, refer it to the Director-General of the
United Nations Educational, Scientific and Cultural Organization for an advisory opinion.
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ARTICLE IX
1. This Agreement, of which the English and French texts are equally authentic, shall bear today’s date
and remain open for signature by all Member States of the United Nations Educational, Scientific and Cultural
Organization, all Member States of the United Nations and any non-Member State to which an invitation may
have been addressed by the Executive Board of the United Nations Educational, Scientific and Cultural
Organization.
2. The Agreement shall be ratified on behalf of the signatory States in accordance with their respective
constitutional procedure.
3. The instruments of ratification shall be deposited with the Secretary-General of the United Rations.
ARTICLE X
The States referred to in paragraph 1 of Article IX may accept this Agreement from . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Acceptance shall become effective, on the deposit of a formal instrument with the Secretary-General of the
United Nations.
ARTICLE XI
This Agreement shall come into force on the date on which the Secretary-General of the United Nations
receives instruments of ratification or acceptance from ten States.
ARTICLE XII
1. The States parties to this Agreement on the date of its coming into force shall each take all the necessary
measures for its fully effective operation within a period of six months after that date.
2. For States which may deposit their instruments of ratification or acceptance after the date of the
Agreement coming into force, these measures shall be taken within a period of three months from the date
of deposit
3. Within one month of the expiration of the periods mentioned in paragraphs 1 and 2 of this Article,
the Contracting States to this Agreement shall submit a report to the United Nations Educational, Scientific
and Cultural Organization of the measures which they have taken for such fully effective operation.
4. The United Nations Educational, Scientific and Cultural Organization shall transmit this report to all
signatory States to this Agreement and to the International Trade Organization (provisionally, to its Interim
Commission).
ARTICLE XIII
Any Contracting State may, at the time of signature or the deposit of its instrument of ratification or accept-
ance, or at any time thereafter, declare by notification addressed to the Secretary-General of the United
Nations that this Agreement shall extend to all or any of the territories for the conduct of whose foreign
relations that Contracting State is responsible.
ARTICLE XIV
1. Two years after the date of the coming into force of this Agreement, any Contracting State may, on its
own behalf or on behalf of any of the territories for the conduct of whose foreign relations that Contracting
State is responsible, denounce this Agreement by an instrument in writing deposited with the Secretary-
General of the United Nations.
2. The denunciation shall take effect one year after the receipt of the instrument of denunciation.
ARTICLE XV
The Secretary-General of the United Nations shall inform the States referred to in paragraph 1 of Article IX,
as well as the United Nations Educational. Scientific and Cultural Organization, and the International Trade
Organization (provisionally, its Interim Commission), of the deposit of all the instruments of ratification
and acceptance provided for in Articles IS and X, as well as of the notifications and denunciations provided
for respectively in Articles XIII and XIX.
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ARTICLE XVI
At the request of one-third of the Contracting States to this Agreement, the Director-General of the United
Nations Educational, Scientific and Cultural Organization shall place on the agenda of the next session of
the General Conference of that Organization, the question of convoking a meeting for the revision of this
Agreement.
ARTICLE XVII
The Annexes to this Agreement and its Protocol are hereby made 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 date of its coming into force.
2. In FAITH WHEREOF the undersigned, duly authorized, have signed this Agreement on behalf of their
respective governments.
Done at . . . . . . . . . . . this . . . . . . . . . . . day of . . . . . . . . . . . one thousand nine hundred and . . . . . . . . . . . in a single copy, which shall
remain deposited in the archives of the United Nations, and certified true copies of which shall be delivered
to all the States referred to in paragraph 1 of Article IX, as well as to the United Nations Educational,
Scientific and Cultural Organization and to the International Trade Organization (provisionally, to its Interim
Commission).
A N N E X A
BOOKS, PUBLICATIONS AND DOCUMENTS
I.
11.
III.
IV.
V.
VI.
VII.
VIII.
IX.
X.
XI.
XII.
Printed books.
Newspapers and periodicals.
Books and documents produced by duplicating processes other than printing.
Official government publications, that is, official, parliamentary and administrative documents
published in their country of origin.
Travel posters and travel literature (pamphlets, guides, time-tables, leaflets and similar publications),
whether illustrated or not, including those published by private commercial enterprises, whose purpose
is to stimulate travel outside the country of importation.
Publications whose purpose is to stimulate study outside the country of importation.
Manuscripts, including typescripts.
Catalogues of books and publications, being books and publications offered for sale by publishers or
hooksellers established outside the country of importation.
Catalogues of films, recordings or other visual and auditory material of an educational, scientific or
cultural character, being catalogues issued by or on behalf of the United Nations or any of its Specialized
Agencies.
Music in manuscript or printed form, or reproduced by duplicating processes other than printing.
Geographical, hydrographical or astronomical maps and charts.
Architectural, industrial or engineering Plans and designs, and reproductions thereof, intended for
study in scientific establishments or educational institutions approved by the competent authorities of
the importing country for the purpose of duty-free admission of these types of articles.
The exemptions provided by Annex A shall not apply to:
(a) Stationery;
(b) Books, publications and documents (except catalogues, travel posters and travel literature
referred to above) published by or for a private commercial enterprise, essentially for advertising
purposes;
(c) Newspapers and periodicals in which the advertising matter is in excess of 70 per cent by space;
(d) All other items (except catalogues referred to above) in which the advertising matter is in
excess of 25 per cent by space. In the case of travel posters and literature, this percentage shall
apply only to private commercial advertising matter.
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ANNEX B
WORKS OF ART AND COLLECTORS’ PIECES OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL
CHARACTER
I. Printings and drawings, including copies, executed entirely by hand, but excluding manufactured
decorated wares.
II. Hand-printed impressions, produced from hand-engraved or hand-etched blocks, plates or other material,
and signed and numbered by the artist.
III Original works of art of statuary or sculpture, whether in the round, in relief, or in intaglio, excluding
mass-produced reproductions and works of conventional craftsmanship of a commercial character.
IV. Collectors’ pieces and objects of art consigned to public galleries, museums and other public institutions,
approved by the competent authorities of the importing country for the purpose of duty-free entry of
these types of articles, not intended for resale.
v. Collections and collectors’ pieces in such scientific fields as anatomy, zoology, botany, mineralogy,
palaeontology, archaeology and ethnography, not intended for resale.
VI. Antiques, being articles in excess of 100 years of age.
ANNEX c
VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER
I. Films, filmstrips, microfilms and slides, of an educational, scientific or cultural character, when
imported by organizations (including, at the discretion of the importing country, broadcasting organiza-
tions), approved by the competent authorities of the importing country for the purpose of duty-free
admission of these types of articles, exclusively for exhibition by these organizations or by other public
or private educational, srientific or cultural institutions or societies approved by the aforesaid authorities.
n. Newsreels with or without sound track), depicting events of current news value at the time of importa-
lion, and imported in either negative form, exposed and developed, or positive form, printed and
developed, when imported by organizations (including, at the discretion of the importing country,
broadcasting organizations) approved by the competent authorities of the importing country for the
purpose of duty-free admission of such films, provided that free entry may he limited to two copies of
each subject for copying purposes.
III. Sound recordings of an educational, scientific or cultural character for use exclusively in public or
private educational, scientific or cultural institutions or societies (including, at the discretion of the
importing country-, broadcasting organizations) approved by the competent authorities of the importing
country for the purpose of duty-free admission of these types of articles.
IV. Films, filmstrips, microfilms and sound recordings of an educational, scientific or cultural character
produced by the United Nations or any of its Specialized Agencies.
V. Patterns, models and wall charts for use exclusively for demonstrating and teaching purposes in public
or private educational, scientific or cultural institutions approved by the competent authorities of the
importing country for the purpose of duty-kc admission of these types of articles.
ANNEX D
SCIENTIFIC INSTRUMENTS OR APPARATUS
Scientific instruments or apparatus, intended exclusively for educational purposes or pure scientific research,
provided:
(a) That such scientific instruments or apparatus are consigned to public or private scientific or educa-
tional institutions approved by the competent authorities of the importing country for the purpose of
duty-free entry of these types of articles, and used under the control and responsibility of these
institutions;
(b) That instruments or apparatus of equivalent scientific value are not being manufactured in the
country of importation.
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ANNEX E
ARTICLES FOR THE BLIND
I. Books, publications and documents of all kinds in raised characters for the blind.
II. Other articles specially designed For the educational, scientific or cultural advancement of the blind,
which are imported directly by institutions or organizations concerned with the welfare of the blind,
approved by the competent authorities of the importing country for the purpose of duty-free entry of
these types of articles.
PROTOCOL ANNEXED TO THE AGREEMENT ON THE IMPORTATION OF EDUCATIONAL,
SCIENTIFIC AND CULTURAL MATERIALS
The Contracting States,
IN THE INTEREST of facilitating the participation of the United States of America in the Agreement on the
Importation of Educational, Scientific and Cultural Materials, have agreed to the following:
1. The United Slates of America shall have the option of ratifying this Agreement, under Article IX, or of
accepting it, under Article X, with the inclusion of the reservation hereunder.
2. In the event of the United States of America becoming Party to this Agreement with the reservation
provided for in the preceding paragraph 1, the provisions of that reservation may be invoked by the
Government of the United States of America with regard to any of the Contracting States to this Agreement,
or by any Contracting State with regard to the United States of America, provided that any measure imposed
pursuant to such reservation shall be applied on a non-discriminatory basis.
(TEXT OF THE RESERVATION)
(a) If as a result of the obligations incurred by a Contracting State under this Agreement, any product
covered by this Agreement is being imported into the territory of a Contracting State in such relatively
increased quantities and under such conditions as to cause OF threaten serious injury to the domestic
industry in that territory producing like OF directly competitive products, the Contracting State, under the
conditions provided for by paragraph 2 above, shall be free, in respect of such product and to the extent and
for such time as may be necessary to prevent OF remedy such injury, to Suspend, in whole OF in part, any
obligation under this Agreement with respect to such product.
(b) Before any Contracting State shall take action pursuant to the provisions of paragraph (a) above, it
shall give notice in writing to the United Nations Educational, Scientific and Cultural Organization as far in
advance as may be practicable and shall afford the Organization and the Contracting States which are Parties
to this Agreement an opportunity to consult with it in respect of the proposed action.
(c) In critical circumstances where delay would cause damage which it would be difficult to repair, action
under paragraph (a) above, may be taken provisionally without prior consultation, on the condition that
consultation be effected immediately after taking such action,
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Abstracts:
See Bibliographies; Committee for the Co-ordina-
tion of Abstracts; Committee on the Abstracting
of Engineering Sciences; Co-ordinating Committee
on Abstracting and Indexing of the Medical and
Biological Sciences.
Administrative Commission:
- Establishment, Resol. 0.41.
- Report, Section IV.
- Subsidiary organs, Resol. 0.41.
Administrative Tribunal of the United Nations and
Specialized Agencies, Section IV, B.4; Resol. 23.1-
23.3.
Admission of new Members, Resol. 0.51.
Adult education. Resol. A.24-A.26, 1.21, 1.212-1.2124,
1.2131-1.2133, 1.214-1.2142, 1.215-1.2151, 4.312,
6.383.
- Bulletin, Resol. 1.141.
- Campaigns, Resol. A.26.
- Exhibition, Resol. 1.151.
- Experiments, Resol. A.24, 1.153, 1.2121, 1.2122.
Agenda, Resol. 0.2.
Agreement for Facilitating the International Circula-
tion of Visual and Auditory Materials of an Edu-
cational, Scientific and Cultural Character, Resol.
6.2211.
Agreement on the Importation of Educational, Scien-
tific and Cultural Materials, Resol. 6.2212, 9.41-
9.44; Appendix.
Agricultural sciences, Resol. 2.124.
Appeal for refugee children in the Middle and Near
East, Resol. 9.5132.
Australian and Kew Zealand Association for the Ad
vancemcnt of Science, Resol. 2.126.
Arabs:
See Refugees and displaced persons; Middle and
Near East.
Archaeology, Resol. D.213, D.214, 4.1115, 4.41, 4.42.
Archives of Recorded Music. Resol. 4.233.
Arid zone:
See International Arid Zone Research Council.
Art:
See also Children, Art exhibitions; Contemporary
art, Unesco exhibitions; Exhibitions; Internation-
al Association of Art Critics; International Dir-
ectory of Photographic Archives of Works of Art;
International Review of the Arts; Museums; Visual
arts.
- Films, Resol. D.44.
- Musical records, Resol. D.44, 4.2314, 4.232-4.235.
- Photographic archives, Resol. D.25, D.44, 4.244,
4.2441.
- Reproductions, Resol. 4.2411-4.2441, 8.162, 8.163,
8.262, 8.263.
- Teaching, Resol. D.41, 4.211, 4.213.
Artists, Status, Resol. D.31, 4.214.
Arts and Letters, Resol. 4.21-4.2541, 8.162-8.163, 8.262.
8.263.
Associate Members of Unesco, Resol. 40.71-40.73.
Audio-visual aids:
See Education, audio-visual aids.
Auditors, Report 1949, Section IV, A.l; Resol. 15.1.
INDEX
Basic programme, Resol. A.l-G.3.
Bibliographies, Resol. A.132, B.12-B.14, C.12, C.13,
D.l, D.13, D.47, D.481, D.482, 2.141-2.143, 3.141,
4.1114, 4.531-4.534, 8.1411, 8.1652, 8.2411, 8.2652.
Biology :
See Australian and New Zealand Association for
the Advancement of Science; Co-ordinating Com-
mittee on Abstracting and Indexing of the Medical
and Biological Sciences.
Book coupon scheme:
See Unesco coupon scheme.
Book exchange centres, Resol. 4.522, 4.5221, 8.1653,
8.2653.
Braille system, Resol. 6.161-6164.
Budget, Surplus, Section IV, 5; Resol. 19.33, 19.422,
19.424.
Budget, Transfers, Resol. 12.3-12.4.
Budget 1950, Currency devaluation, Section IV, 5;
Resol. 19.425.
Budget 1951, Appropriations, Resol. 12.1, 12.2, 12.5,
19.4-19.425.
- Ceiling, Section IV, 8; Resol. 12.1.
Budget Committee, Establishment, Resol. 0.41.
- Membership, Resol. 10.6.
- Report, Section III.
Carnegie Endowment for International Peace, Re-
presentation to the General Conference, 5th ses-
sion, Resol. 0.6.
Children:
See also Appeal for Refugee Children in the Middle
and Near East; Friendship flag and postage stamp;
Handicapped children; International Federation
of Children’s Communities; Publications for chil-
dren; Refugees and displaced persons, Middle and
Near East.
- Art exhibitions, Resol. 4.212.
Children’s communities, Resol. 1.36-1.365.
China:
See also Musical records.
- Representation to General Conference, 5th session,
Rcsol. 0.1.
Classics, Translation, ResoI. D.45, 4.254, 4.2541.
Clearing houses, Resol. E.l-E.14, 1.12. 1.121, 3.14,
3.141, 6.12.
Code of policies:
See Statement of methods.
Commission on Technical Facilities, Resol. 6.13.
Committee for the Co-ordination of Abstracts, Resol.
2.143.
Committee on the Abstracting of Engineering
Sciences, Resol. 2.143.
Committee of Press and Publication Experts, Resol.
6.1712.
Conference on Public Education, Resol. 1.131, 1.133,
1.142, 5.25.
Contributions, Arrears, Section IV, A; Resol. 18.1-
18.14, 18.2, 18.21, 18.3-18.32, 19.31-19.33.
Contributions, Currency. Section IV, A.3; Resol. 17.1.
17.4.
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Contributions, Scale 1951:
See also Working Capital Fund.
- Section IV, A.2; Resol. 16.1-16.6.
Constitution, Article IV, Amendments:
See Contributions, Arrears, General Conference,
sessions.
-- Article V, Amendments, Resol. 0.9, 40.1.
Consultative Committee on Adult Education, Resol.
1.2133.
Contemporary art, Unesco exhibitions, Resol. 4.33.
Co-ordinating Committee of Social Science Associa-
tions, Resol. 3.14.
Co-ordinating Committee on Abstracting and Index-
ing of the Medical and Biological Sciences, Resol.
2.142.
Copyright:
See also International Copyright Bulletin, Uni-
versal Convention on Copyright.
- Resol. D.32, 4.61-4.622, 8.166, 8.266.
Council for the Co-ordination of International Con-
gresses of Medical Sciences, Resol. 2.123, 33.32.
Coupon scheme:
See Unesco coupon scheme.
Creative workers, Protection, Resol. D.3-D.32.
Credentials Committee, Establishment, Resol. 0.41.
Cuba :
See Regional Offices (Cuba)? Installation al-
lowances.
Cultural activities, Resol. D.l-D.49, 4.1-4.622, 8.123,
8.161-8.166, 8.261-8.266.
Cultural agreements and conventions, Resol. 34.21-
34.22.
Cultural heritage, Resol. D.2-D.25.
- Access, Resol. D.24.
- Protection in armed conflicts, Resol. 4.43, 4.44.
Cultural publications, Resol. D.12, D.13, 4.1115.
Culture, Dissemination, Resol. D.4-D.49.
Declarations, Section II, Part VIII, 15.
Desert, Resol. 2.231.
Devastated countries, Assessment of needs, Resol. G.l,
7.11.
- Direct assistance, Resol. G.2, 6.15, 7.12, 7.21-7.23;
Section II, Part VIII, 7.
Dictionaries, Multi-lingual, Resol. 2.152, 4.1114.
Direct assistance:
See Devastated countries.
Documentation services:
See Libraries and documentation services.
Documentation specialists:
See Librarians and documentation specialists.
Documents, Exchange, Resol. D.471.
- Reproduction, Resol. D.471, 4.534.
Documents of Unesco:
See Publications and documents of Unesco.
Economic and social rights, Resol. 9.221-9.2213.
Education:
See also Adult education; Fundamental education;
Non-self-governing territories and education.
- Resol. A.l-A.37, 1.1-1.365, 4.312, 8.131-8.136, 8.231-
8.236.
- Audio-visual aids, Resol. 1.21114, 1.2123.
- Clearing House, Resol. 1.12-1.121.
- Experimental, Resol. 1.136.
- Free and compulsory, Resol. 1.131, 1.132.
- Meeting of Experts 1951, Resol. 1.2132.
Educational co-operation, Resol. h.11.
- Material, Resol. A.15.
- Methods, Resol. A.l21-A.123, 1.21111, 3.232, 6.374.
- Missions, Resol. 1.11-1.1111.
-- Problems, Survey, Resol. A.13.
Educational, scientific and cultural materials, Inter-
national conventions, Resol. F.24, F.25, 6.2211,
6.2212, 6.222, 6.24, 6.25, 9.41-9.44.
- Obstacles to the circulation, Resol. F.2-F.24, 6.22-
6.29.
Educational terminology, Resol. A.132.
Engineering Sciences:
See International Engineering Sciences Congresses,
Committee on the Abstracting of Engineering
Sciences.
Exchange of information, Education, Resol. A.l-A.15,
1.1.
- Science, Resol. 2.1611, 2.1613, 2.233, 8.141, 8.241.
- Social sciences, Resol. 3.13.
Exchange of persons:
See also Teachers’ exchange.
- Resol. E.l-E.312, 5.1-5.34, 8.171-8.1714, 8.271-
8.2714.
- Clearing House, Resol. E.l-E.14, 5.1-5.19.
-- Obstacles, Resol. E.14, 5.17, 6.26.
Executive Board, Members, Election:
See Constitution, Article V, amendments; General
Conference, rule 95, amendments.
- Election 1950, Resol. 0.7.
- Term of office:
See Constitution, Article V, amendments; General
Conference, rule 96, amendments; General Con-
ference, rule 97, amendments.
Exhibitions, International regulations, Resol. 4.32.
Fellowships, Resol. E.12, E.21, E.22, E.3, E. 312, 5.15,
5.21-5.34, 8.1711, 8.1714, 8.2711, 8.2714.
- Donors, Resol. E.312, 5.33.
- of Unesco, Section II, Part VIII, 6; Resol. E.3-
E.312, 5.31-5.34.
Field science co-operation offices, Resol. B.15, C.16,
2.161, 2.162, 3.16, 8.2413.
Fight against hatred, Resol. F.33.
Film:
See Press, film and radio.
Financial regulations, Article 7,
tion IV, A.8.
- Articles 25, 26, Amendments,
Resol. 19.1-19.12, 19.2-19.22,
19.425.
Flag:
See Friendship flag.
Florence:
Amendments, Sec-
Section IV, A.5, 8;
19.3-19.33, 19.422-
See Homages paid to Florence.
Folklore and popular arts, Resol. 1.21113, 4.1113,
4.235.
Food and Agriculture Organization, Resol. 1.2151,
2.124.
Freedom of information:
See Information, obstacles to the free flow.
Friendship flag and postage stamp, Resol. 9.7.
148
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Fundamental education, Resol. A.21-11.232, 1.21,
1.212-l .2124. 1.2131-1.2133, 1.214-1.2142, 1.215-
1.2151, 6.331.
- Bulletin, Resol. 1.141.
- Campaigns, Resol. A.23-A.232, 4.541.
- Centres, Resol. A.211.
- Exhibition, Resol. 1.151.
- Experiments, Resol. A.21, 1.153, 1.2121, 1.2123.
G.A.T.T. :
See Agreement on the Importation of Educational,
Scientific and Cultural Materials.
Geography, Teaching, Resol. 1.322.
General Committee:
See also General Conference, rule 36, amendments.
- Establishment, Resol. 0.3.
General Conference, Agenda:
See General Conference, rule 11, amendments;
General Conference, rule 13, amendments; Gen-
eral Conference, rule 14, amendments.
- Conduct of business:
See General Conference. rule 78, amendments.
- Documents, Resol. 10.41, 10.42.
.- Procedure:
See General Conference, rule 48, amendments.
.- Records:
See General Conference, rule 55, amendments.
- Representatives, Credentials:
See also General Conference, rule 22, amendments.
- Resol. 0.1.
- Resolutions, Amendments and proposals, Resol.
10.5, 40.53, 40.57.
- Rule 11, Amendments, Resol. 40.5, 40.51, 40.55.
- Rule 13, Amendments, Resol. 40.542.
- Rule 14, Amendments. Resol. 40.54 40.541. 40.542.
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Rule 22, Amendments, Resol. 40.3.
Rule 32, Amendments, Resol. 40.58.
Rule 36, Amendments, Resol. 40.551.
Rule 48, Amendments, Resol. 40.52.
Rule 52, Amendments, Resol. 40.41.
Rule 55, Amendments, Resol. 40.42.
Rule 78, Amendments, Resol. 40.53, 40.57.
Rule 81, Amendments, Resol. 40.56.
Rules 95, 96, 97, Amendments:
See also Constitution, Article V, amendments.
Rule 95, Amendments, Resol. 40.21.
Rule 96, Amendments, Resol. 40.22.
Rule 97, Amendments, Resol. 40.23.
5th session, Commissions and committees, Resol.
0.4.
6th session, Budget Committee, Establishment,
Resol. 10.1-10.32.
Seat, Resol. 0.8.
Sessions, Resol. 40.81-40.87.
Voting:
See General Conference, rule 81, amendments.
Germany, Programme 1951, Resol. 8.11-8.19, 35.1.
Greece:
40.55, 40.56.
See Refugees and displaced persons, Middle and
Near East.
Haiti:
See Adult education, Experiments.
Handicapped children, Resol. A.27-A.273, 1.22-1.222,
8.131, 8.231.
- Re-education centres, Resol. A.271.
Hashrmite Kingdom of the Jordan, Admission to
Unesco, Resol. 0.51.
Hatred:
See Fight against hatred; Member States, fight
against hatred; Social tensions.
Headquarters of Unesco. Section IV, B.7; Resol. 26.l-
26.2.
- - Facilities granted to Member States and lnter-
national Organizations, Section IV, 3.8; Resol.
21.l-27.13.
High altitude:
See International High Altitude Research Station
(Jungfraujoch).
History, Teaching, Resol. 1.312, 1.323.
- of Mankind: Resol. D.42, 4.123.
Homages paid to Florence, Resol. 0.13.
Homeless intellectuals, Section II, Part VII, 22; Resol.
5.19.
Honorary Councillors of Unesco, Appointment of
Dr. Laves, Resol. 0.11.
Human Rights:
See also Econonric and social rights; Universal
Declaration of Human Rights.
- Resol. A.36, 1.365, 6.371, 9.214, 9.2161-9.2165.
Humanistic studies:
See Philosophy and Humanistic Studies.
Illiteracy-. Resol. 9.312-9.313.
Impact, Resol. 2.334.
Index Bibliographicus, Resol, 4.533.
Index Translationum, Resol. 4.252.
India:
See Fundamental education, Experiments; Public
libraries.
Industrialization:
See Social tensions.
Information:
See also Scientific information.
- Obstacles to the free flow, Resol. F.2-F.26, 6.21~
6.39.
-- Obstacles to the free flow, Conventions, Resol.
F.25.
- Postal and telecommunication facilities, Resol.
6.27, 6.28.
Inter-American Academy of International and Com-
parative Law, Resol. 9.2165.
Inter-governmental organizations, Section II, Part
VIII, 18.
- Agreements:
See International Bureau of Education; Inter-
national Committee on Weights and Measures;
Organization of American States.
- International Co-operation, Resol. C.32.
International Anthropological Institute, Consultative
arrangements, Resol. 33.2.
International Arid Zone Research Council, Resol. 2.23,
2.231.
International Association of Applied Psychology, Con-
sultative arrangements, Resol. 33.2.
International Association of Art Critics, Resol. 4.33.
International Association of Universities, Resol. I.139
International Bureau of Education, Resol. 1.123, 1.124,
1.131, 1.132, 1.133.
- Agreement (Draft), Resol. 30.21 30.212.
149
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Folketingets Skatteudvalg
Christiansborg
1240 København
6. maj 2020
L137 – forslag til ændring af momsloven (Modernisering af momsreglerne for græn-
seoverskridende handel med varer og ydelser solgt til forbrugere i EU)
Kære skatteudvalg
Vi skal på vegne af en række udenlandsk sprogede magasiner tillade os, at rette henvendelse
vedrørende ovenstående lovforslag.
Lovforslaget om ændring af momsloven (Modernisering af momsreglerne for grænseover-
skridende handel med varer og ydelser) medfører, at den gældende grænse på kr. 80 for køb
af varer med lav værdi fra steder uden for EU ophæves.
Lovforslaget rammer, formentlig utilsigtet, udenlandsk sprogede magasiner som ellers tid-
ligere har været fritaget for moms og import gebyrer jf. L123 fra folketingsåret 2014/15.
Dette for at overholde Firenze-aftalen (vedlagt som bilag), som Danmark har tiltrådt.
Forslaget er ødelæggende for udvekslingen af viden og kultur. Lovforslaget strider imod
den frie udgivelse af udenlandsk sprogede magasiner og konsekvensen af forslaget er, at
prisen for et udenlandsk sproget magasin, som fx National Geographic vil stige fra i dag kr.
79,95 til formentlig mere end kr. 250 efter pålagt gebyr og moms. Det samme gælder en
række andre udenlandsksprogede magasiner. Hensigten med lovforslaget er at få sat en
stopper for den konkurrenceforvridende import af varer fra lande udenfor EU med priser
på under kr. 80. Det har næppe været hensigten at ramme udgivelsen af udenlandsk spro-
gede magasiner med viden og kultur til gavn for Danmark samt overtræde Firenze-aftalen.
Medlem af Grant Thornton International Ltd
Medlem af RevisorGruppen Danmark
Grant Thornton
Statsautoriseret
Revisionspartnerselskab
Stockholmsgade 45
2100 København Ø
CVR-nr. 34209936
T (+45) 33 110 220
www.grantthornton.dk
Skatteudvalget 2019-20
L 137 Bilag 4
Offentligt
Derfor anbefales det, at lovforslaget justeres, så der fortsat vil være en grænse på kr. 80 på
køb af varer med lav værdi fra lande uden for EU, når det er udenlandsk sprogede magasiner
i overensstemmelse med Firenze-aftalen.
Med venlig hilsen
Grant Thornton
Statsautoriseret Revisionspartnerselskab
Claus Koskelin
statsautoriseret revisor
Bilag: Firenze-aftalen