TITLE IIRELIEF FROM IMPORT DUTY

CHAPTER XXIGoods imported for trade promotion purposes

C.Products used or consumed at a trade fair or similar event

Article 91

The relief referred to in Article 90(1)(a) shall be limited to samples which:

  1. (a)

    are imported free of charge as such from third countries or are obtained at the exhibition from goods imported in bulk from those countries;

  2. (b)

    are exclusively distributed free of charge to the public at the exhibition for use or consumption by the persons to whom they have been offered;

  3. (c)

    are identifiable as advertising samples of low unitary value;

  4. (d)

    are not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market;

  5. (e)

    in the case of foodstuffs and beverages not packaged as mentioned in (d), are consumed on the spot at the exhibition;

  6. (f)

    in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.