Article 4 Customs duties

Aircraft operating in international traffic by an air transport enterprise of a Contracting State, as well as their regular equipment, spare parts, supplies of fuels and lubricants, aircraft stores (including food, beverages and tobacco) on board as well as advertising and promotional material kept on board such aircraft shall be exempted from all customs duties, inspection fees and similar national or local duties and charges, on arrival in the other Contracting State, provided such equipment and supplies remain on board the aircraft up to such time as they are re-exported.

With regard to regular equipment, spare parts, supplies of fuels and lubricants and aircraft stores introduced into a Contracting State by or on behalf of an air transport enterprise of the other Contracting State or taken on board the aircraft operated by such air transport enterprise and intended solely for use on board aircraft while operating in international traffic, no duties and charges, including customs duties and inspection fees imposed in the first Contracting State, shall be applied, even when these supplies are to be used on the parts of the journey performed over the Contracting State in which they are taken on board. The articles referred to above may be required to be kept under customs supervision and control. The provisions of this paragraph cannot be interpreted in such a way that a Contracting State can be made subject to the obligation to refund customs duties which already have been levied on the items referred to above.

Regular airborne equipment, spare parts, supplies of fuels and lubricants and aircraft stores retained on board the aircraft of an air transport enterprise of a Contracting State may be unloaded in the territory of the other Contracting State only with the approval of the customs authorities of that State, who may require that these materials be placed under their supervision up to such time as they are re-exported or otherwise disposed of in accordance with customs regulations.