Subject to Article 88, printed advertising matter such as catalogues, price lists, directions for use or brochures shall be admitted free of import duties, provided that they relate to:
goods for sale or hire; or
transport, commercial insurance or banking services offered;
by a person established outside the customs territory of the Community.
The relief referred to in Article 87 shall be limited to printed advertisements which fulfil the following conditions:
printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers;
each consignment must contain no more than one document or a single copy of each document if it is made up of several documents; consignments comprising several copies of the same document may nevertheless be granted relief, provided their total gross weight does not exceed one kilogram;
printed matter may not be the subject of grouped consignments from the same consignor to the same consignee.
Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise, shall also be admitted free of import duties.