- 1
- Aircraft operating in International Air Services by the Designated Airlines of one Contracting Party, their regular equipment, fuel, lubricants, consumable technical supplies, spare parts including engines, and aircraft Stores (including but not limited to such items as food, beverages and tobacco) which are on board such aircraft shall be exempted by the other Contracting Party on the basis of reciprocity from all customs duties, excise taxes and similar fees and charges not based on the cost of services provided on arrival, provided such regular equipment and such other items remain on board the aircraft up to such time as they are re-exported.
- 2
- Regular equipment, fuel, lubricants, consumable technical supplies, spare parts including engines, aircraft Stores (including but not limited to such items as food, beverages and tobacco), printed ticket stock, air waybills, any printed material which bears insignia of a Designated Airline of one Contracting Party and usual publicity material distributed without charge by that Designated Airline, introduced into the area of the other Contracting Party by or on behalf of that Designated Airline or taken on board the aircraft operated by that Designated Airline, shall be exempted by the other Contracting Party on the basis of reciprocity from all customs duties, excise taxes and similar fees and charges not based on the cost of services provided on arrival, even when such regular equipment and such other items are to be used on any part of a journey performed over the area of the other Contracting Party.
- 3
- The regular equipment and the other items referred to in paragraphs 1 and 2 of this Article may be required to be kept under the supervision or control of the customs authorities of the other Contracting Party.
- 4
- The regular equipment and the other items referred to in paragraph 1 of this Article may be unloaded in the area of the other Contracting Party with the approval of the customs authorities of that other Contracting Party. In these circumstances, such regular equipment and such items shall enjoy, on the basis of reciprocity, the exemptions provided for by paragraph 1 of this Article until they are re-exported or otherwise disposed of in accordance with customs regulations. The customs authorities of that other Contracting Party may however require that such regular equipment and such items be placed under their supervision up to such time.
- 5
- The exemptions provided for by this Article shall also be available in situations where a Designated Airline of one Contracting Party has entered into arrangements with another Airline or Airlines for the loan or transfer in the area of the other Contracting Party of the regular equipment and the other items referred to in paragraphs 1 and 2 of this Article, provided that, that other Airline or Airlines similarly enjoy such exemptions from that other Contracting Party.
- 6
- Baggage and cargo in direct transit across the area of a Contracting Party shall be exempt from customs duties, excise taxes and similar fees and charges not based on the cost of services provided on arrival.
- 7
- In conformity with European Union legislation, nothing in this Agreement shall prevent the Kingdom of the Netherlands from imposing, on a non-discriminatory basis, taxes, levies, duties, fees or charges on fuel supplied in the Territory of the European part of the Netherlands for use in an aircraft of a Designated Airline of the Republic of the Union of Myanmar that operates between a point in the Territory of the European part of the Netherlands and the Territory of another European Union Member State.
