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1.Subject to Articles 68, 69, 70 and 71, the following shall be exempt on admission:
(a)small representative samples of goods intended for a trade fair or similar event;
(b)goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus displayed at a trade fair or similar event;
(c)various materials of little value, such as paints, varnishes and wallpaper, which are to be used in the building, fitting-out and decoration of temporary stands at a trade fair or similar event, which are destroyed by being used;
(d)printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods displayed at a trade fair or similar event.
2.For the purposes of paragraph 1, ‘trade fair or similar event’ means:
(a)exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts;
(b)exhibitions and events held mainly for charitable reasons;
(c)exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding;
(d)meetings of representatives of international organisations or collective bodies;
(e)official or commemorative ceremonies and gatherings;
However, that definition shall not cover exhibitions staged for private purposes in commercial stores or premises to sell goods.