UK street artist Banksy's latest work is introduced in the style of a travel promotion for Gaza.

"Make this the year YOU discover a new destination," is the opening tagline, which appears on screen over a cloudy sky seen from a plane window.

The video then shows a man, probably Banksy himself, arriving in Gaza via "a network of illegal tunnels."

A photo posted by Banksy (@banksy.co.uk) on

The Palestinian territory, bordering Israel and Egypt, has been almost shut off from the south since the Egyptian government restricted access via the official border crossing and launched a campaign to destroy the tunnels.

Once inside Gaza, the video shows children playing amid rubble and destroyed buildings.

"The locals like it so much they never leave," the on-screen text reads, "(because they're not allowed to)" it adds, over a shot of IDF soldiers, dressed for a riot.

The video shows Banksy's latest graffiti works, including images of children swinging from a watchtower and a kitten.

On his website, Banksy wrote " A local man came up to me and said 'Please – what does this mean?' I explained I wanted to highlight the destruction in Gaza by posting photos on my website – but on the internet people only look at pictures of kittens."