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:
- (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;
- (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;
- (c)
are identifiable as advertising samples of low unitary value;
- (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;
- (e)
in the case of foodstuffs and beverages not packaged as mentioned in (d), are consumed on the spot at the exhibition;
- (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.