The Philippine blind union, an accredited federation of the binds in the Philippines, imported from republic of sweden one (1) package of braille embosser, an equipment which scriptS braille books and periodical for the use of blinds students in their school. The UNESCO National Commissions of the Philippines has recommended tax and duty free entry of said Braille Embosser pursuant to the provision of the UNESCO florence agreement. Is the importation Subject to value added to tax?