The Value Added Tax (Imported Goods) Relief Order 1984

GROUP 3 U.K. PROMOTION OF TRADE

Commencement Information

I1 Sch. 2 Group 3 in force at 1.7.1984, see art. 1

Item No.

1.

Articles of no intrinsic commercial value sent free of charge by suppliers of goods and services for the sole purpose of advertising.

2.

Samples of negligible value of a kind and in quantities capable of being used solely for soliciting orders for goods of the same kind.

3.

Printed advertising matter, including catalogues, price lists, directions for use or brochures, which relate to goods for sale or hire, or to transport, commercial insurance or banking services, and which clearly display the name of a person established abroad by whom such goods or services are offered.

4.

Goods to be distributed free of charge at an event, as small representative samples, for use or consumption by the public.

5.

Goods imported solely for the purpose of being demonstrated at an event.

6.

Goods imported solely for the purpose of being used in the demonstration of any machine or apparatus displayed at an event.

7.

Paints, varnishes, wallpaper and other materials of low value to be used in the building, fitting-out and decoration of a temporary stand at an event.

8.

Catalogues, prospectuses, price lists, advertising posters, calendars (whether or not illustrated), unframed photographs and other printed matter or articles advertising goods displayed at an event, supplied without charge for the purpose of distribution free of charge to the public at such event.

Notes:

(1)  Where the Commissioners so require, item 2 applies only to goods which are rendered permanently unusable, except as samples, by being torn, perforated, clearly and indelibly marked, or by any other process.

(2)  Item 3 does not apply in the case of—

(a) any consignment containing two or more copies of different documents;

(b) any consignment containing two or more copies of the same document, unless the total gross weight of such consignment does not exceed one kilogram; or

(c) any goods which are the subject of grouped consignments from the same consignor to the same consignee.

(3)  “Event” means any of the following—

(a) any trade, industrial, agricultural or craft exhibition, fair or similar show or display, not being an exhibition, fair, show or display organised for private purposes in a shop or on business premises with a view to the sale of the goods displayed;

(b) any exhibition or meeting which is primarily organised—

(i) for a charitable purpose, or

(ii) to promote any branch of learning, art, craft, sport or scientific, technical, educational, cultural or trade union activity, or tourism, or

(iii) to promote friendship between peoples, or

(iv) to promote religious knowledge or worship;

(c) any meeting of representatives of any international organisation or international group of organisations; and

(d) any representative meeting or ceremony of an official or commemorative character.

(4)  In item 4, “representative samples” means goods which are—

(a) imported free of charge or obtained at such event from goods imported in bulk;

(b) identifiable as advertising samples of low value;

(c) not easily marketable and, where appropriate, packaged in quantities which are less than the lowest quantity of the same goods as marketed; and

(d) intended to be consumed at such event, where the goods comprise foodstuffs or beverages not packaged as described in paragraph (c) above.

(5)  Items 4, 5 and 6 do not apply to fuels, alcoholic beverages or tobacco products.

(6)  Items 4 to 8 apply only where the aggregate value and quantity thereof is appropriate to the nature of the event, the number of visitors and the extent of the exhibitor's participation in it.