Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version) (c. 1186)

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.