19 Tourist information literature

Tax shall not be charged on the importation of any of the following:

(a) documentation, being leaflets, brochures, books, magazines, guidebooks, posters, whether or not framed, unframed photographs and photographic enlargements, maps, whether or not illustrated, window transparencies and illustrated calendars for distribution free of charge whose principal purpose is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events and which contain not more than 25 per cent of private commercial advertising and the general nature of whose promotional aims is evident;

(b) foreign hotel lists and yearbooks published by official tourist agencies, or under their auspices, and timetables for foreign transport services that are for distribution free of charge and contain not more than 25 per cent of private commercial advertising;

(c) reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution such as yearbooks, lists of telephone numbers, hotel lists, fairs catalogues, specimens of craft goods of negligible value, and literature on museums, universities, spas or other similar establishments.