- 1
- The Contracting Parties shall exempt from all customs duties, national excise taxes and similar national fees:
-
- a)aircraft operated in International Air Services by the Designated Airline(s) of either Contracting Party; and
- b)the following items introduced by the Designated Airline of one Contracting Party into the Territory of the other Contracting Party:
- (i)repair, maintenance and servicing equipment and component parts;
- (ii)passenger handling equipment and component parts;
- (iii)cargo-loading equipment and component parts;
- (iv)security equipment including component parts for incorporation into security equipment;
- (v)instructional material and training aids;
- (vi)Airline and operators’ documents; and
- c.the following items introduced by the Designated Airline(s) of one Contracting Party into the Territory of the other Contracting Party or supplied to the Designated Airline(s) of one Contracting Party in the Territory of the other Contracting Party:
- (i)aircraft stores (including but not limited to such items as food, beverages and tobacco) whether introduced into or taken on board in the Territory of the other Contracting Party;
- (ii)fuel (subject to paragraph(s) 5 of this Article), oil, lubricants and consumable technical supplies;
- (iii)spare parts including engines; and
- d.computer equipment and component parts introduced by the Designated Airline(s) of one Contracting Party into the Territory of the other Contracting Party to assist in one or more of the following matters:
- (i)the repair, maintenance or servicing of aircraft;
- (ii)the handling of passengers at the airport or on board aircraft;
- (iii)the loading of cargo onto or the unloading of cargo from aircraft;
- (iv)the carrying out of security checks on passengers or cargo, provided in the case of sub-paragraphs b-d they are for use on board an aircraft or within the limits of an international airport in connection with the establishment or maintenance of International Air Services by the Designated Airline concerned.
- 2
- The regular airborne equipment, spare parts, aircraft stores and supplies of fuels, oil and lubricants retained on board the aircraft of either Contracting Party may be unloaded in the Territory of the other Contracting Party only with the approval of the customs authorities of that Contracting Party, who may require that those materials be placed under their supervision up to such time as they are re-exported or otherwise disposed of in accordance with customs regulations.
- 3
- The exemption from customs duties, national excise taxes and similar national fees shall not extend to charges based on the cost of services provided to the Designated Airline(s) of a Contracting Party in the Territory of the other Contracting Party.
- 4
- Equipment and supplies referred to in paragraph 1 of this Article may be required to be kept under the supervision or control of the appropriate authorities.
- 5
- The exemptions provided for by this Article shall also be available in situations where the Designated Airline of one Contracting Party has entered into arrangements with an other Airline for the loan or transfer in the Territory of the other Contracting Party of the items specified in paragraph 1 of this Article, provided such other Airline similarly enjoys such exemption from such other Contracting Party.
- 6
- In accordance with European Union law, nothing in this Agreement shall prevent the Netherlands from imposing, on a non-discriminatory basis, taxes, levies, duties, fees or charges on fuel supplied in its Territory for use in an aircraft of the Designated Airline of the Republic of Mauritius that operates between a point in the Territory of the European part of the Netherlands and another point in the Territory of the European part of the Netherlands or in the Territory of another European Union Member State.
