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."

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."

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