Art. 9 Verdrag inzake luchtdiensten tussen het Koninkrijk der Nederlanden en de Democratische Socialistische Republiek Sri Lanka — Taxes, customs duties and charges

1. Aircraft operating on International Air Services by the Designated Airline(s) of either Contracting Party, as well as their regular equipment, spare parts (including engines), supplies of fuels and lubricants (including hydraulic fluid), Stores (including but not limited to such items as food, beverage, liquor, tobacco and other products for sale to or use by passengers during flight) as well as advertising and promotional material kept on board such aircraft shall, on the basis of reciprocity, be exempt from all customs duties, inspection fees and similar national or local duties and charges, on arrival in the Territory of the Contracting Party in accordance with the national laws and regulations, provided such equipment and supplies remain on board the aircraft up to such time as they are re-exported. 2. With regard to regular airborne equipment, spare parts (including engines), supplies of fuels and lubricants (including hydraulic fluid) and Stores introduced into the Territory of one Contracting Party by or on behalf of a Designated Airline of the other Contracting Party or taken on board the aircraft operated by such Designated Airline and intended solely for use on board that aircraft while operating International Air Services, no duties and charges, including customs duties and inspection fees imposed in the Territory of the first Contracting Party, shall be applied in accordance with the national laws and regulations, even when these supplies are to be used on the parts of the journey performed over the Territory of the Contracting Party in which they are taken on board. The items referred to in this paragraph 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 Party can be made subject to the obligation to refund customs duties which already have been levied on the items referred to in this Article. 3. Regular airborne equipment, spare parts (including engines), supplies of fuels and lubricants (including hydraulic fluids) and Stores 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 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. 4. Baggage, cargo and mail in transit shall be exempt from customs duties and other similar taxes.

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