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Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version)
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The relief referred to in Article 90(1)(a) shall be limited to samples which:
are imported free of charge as such from third countries or are obtained at the exhibition from goods imported in bulk from those countries;
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;
are identifiable as advertising samples of low unitary value;
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;
in the case of foodstuffs and beverages not packaged as mentioned in (d), are consumed on the spot at the exhibition;
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.
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