Declaration made upon acceptance:
"1. Annex B (vi) of the Agreement requires free admission for 'Antiques, being articles in excess of 100 years of age'. Under the relevant laws in force in Kenya, such items are admitted free of duty only if–
(a) They can be classified as 'Works of Art'; and
(b) They are not intended for resale and are admitted as such by the Commissioner of Customs and Excise; and
(c) They are proved to the satisfaction of the Commissioner of Customs and Excise to be 'over 100 years old'.
If the above conditions are not fulfilled, such articles attract appropriate duty under the Tariff.
2. With respect to Annex C (i) of the Agreement, films, filmstrips, microfilms and slides of an educational or scientific character are granted duty-free entry into Kenya under conditions which accord with those specified in the Agreement. This is not necessarily so in the case of similar materials of a cultural nature which are dutiable under the appropriate items in the Tariff. This position may be attributed to the impossibility of defining the word 'cultural' with any degree of precision.
3. With respect to Annex C (iii), sound recordings of an educational or scientific character for use under conditions specified in the Agreement are admitted into Kenya free of duty. However, no special provision exists for the admission of sound recordings of a cultural character and these attract duty under the relevant items of the Tariff."
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