TITLE II U.K. RELIEF FROM IMPORT DUTY

CHAPTER XXI U.K. Goods imported for trade promotion purposes

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

Article 91 U.K.

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.