Public Notice 567

Relief from Customs Duty and VAT on importation of Goods from non-European Union (EU) countries for Display or Use at Exhibitions, Fairs, Meetings or Similar Events

Part 1. General

1. General

This Notice sets out the arrangements for the importation of goods from non-EU countries, without payment of Customs Duty and VAT, for display or use at exhibitions, fairs, meetings or similar events.

Where the imported goods are to remain in the EU, they should be imported under the procedure at Part 2 of this Notice - "Permanent Imports".
Where they are intended for re-export, they should be imported under the procedure at Part 3 - "Temporary Admission".

2. Events for which Relief is Given

Relief from Customs Duty and VAT is given for goods imported for display or demonstration at:

A trade, industrial, agricultural or craft exhibition, fair or similar show or display; or
An exhibition or meeting which is primarily organised to promote a charitable purpose; or
An exhibition or meeting which is primarily organised to promote any branch of learning, art, craft, sport or scientific, technical, educational, cultural, trade union or tourist activity, to promote religious knowledge or worship, or to promote friendship between peoples; or
A meeting of representatives of international organisations or international groups of organisations; or
A representative meeting of an official or commemorative character.

Relief does not apply in respect of exhibitions organised for private purposes in shops or business premises with a view to sale of the goods imported.

Part 2. Permanent Importations

3. Scope of the Relief

Relief is available for the following goods:

Small representative samples of goods (excluding alcoholic beverages, tobacco, tobacco products and fuels) intended for a trade fair or similar event, provided that:
1. They are imported free of charge or are obtained at the event from goods imported in bulk;
2. They are used only for distribution free of charge to the public at the event for use or consumption by the persons to whom they are offered;
3. They are identifiable as advertising samples of low value;
4. They are not readily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is less than the smallest quantity of the same item normally sold on the market; and
5. In the case of foodstuffs and beverages not packaged as mentioned in iv), above, they are intended for consumption during the exhibition
Goods (excluding alcoholic beverages, tobacco, tobacco products and fuels) imported solely in order to be demonstrated or in order to demonstrate machines and apparatus displayed at an event, provided the imported goods are consumed or destroyed during the exhibition. In the case of relief from Customs Duty, the machines and apparatus must be manufactured outside the EU;
Materials such as paints, varnishes, wallpaper etc., sufficient for the purpose of building, fitting out and decorating the temporary stand(s) of exhibitors at a trade fair or similar event, and which are incapable of further use. In the case of relief from Customs Duty, the stand(s) must be occupied by representatives of countries established outside the EU;
Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods displayed at a trade fair or similar event, provided that such printed matter and advertising articles are intended solely for distribution free of charge to the public at that event. In the case of relief from Customs Duty, the goods being advertised must be manufactured outside the EU; and
Files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports of such gatherings.

In the case of goods mentioned at (a), (b) and (d) above, their total respective values and quantities must be appropriate to the nature of the event, the numbers of visitors and the extent of the exhibitor’s participation.

Goods subject to an import prohibition or restriction may not be imported, except under licence or authorisation issued by the appropriate Authority and presented at importation.

4. Procedure at Importation

Except where they are imported under cover of an ATA Carnet, the goods should be presented to Customs accompanied by an import declaration Single Administrative Document (SAD), with a claim to relief from import charges thereon. For the purposes of completion of the SAD, the appropriate legal references are:

Article 90 of Regulation (EU) No. 1186/2009 for Customs Duty; and
Article 65 of Directive 83/181/EEC for VAT.

Where an electronic customs declaration is made, code C32 should be entered in Box 37 b of the SAD in order to avail of the relief from Customs Duty and VAT. Revenue may require security to be provided in one of the forms specified in paragraph 7(a).

5. Post-Importation Procedure

A record of the use and disposal of the goods imported under these provisions must be kept by the importer and made available for inspection by Revenue. This record should include full particulars of the name, date and place of the event.

Where security has been provided, the importer should present the record to Revenue within one month of the termination of the event or within six months of the date of importation, whichever is the earlier, in order to have the security refunded, cancelled or adjusted.

If any goods entered for permanent importation are not, in fact, distributed or consumed in accordance with the relevant provisions and within the time specified above, they must be produced to Revenue for examination and exportation or payment of the appropriate Customs Duty and VAT.

Part 3. Temporary Admission

6. Scope of Relief

Relief is available for the following goods:

Goods intended for display or demonstration at an event;
Goods intended for use in connection with the display of imported products at an event, including:
1. Goods necessary for the purpose of demonstrating imported machinery or apparatus to be displayed;
2. Construction and decoration material, including electrical fittings, for the temporary stands of persons established outside the EC; and
3. Advertising and demonstration material and other equipment which is publicity material for the imported goods displayed, such as sound and image recordings, films and transparencies, together with the apparatus necessary for their use.
Equipment, including interpretation equipment, sound and image recording apparatus and films of an educational, scientific or cultural character, intended for use at international meetings, conferences and congresses;
Live animals intended for exhibition at, or participation in, an event; and
Products obtained during an event from goods, machinery, apparatus or animals imported temporarily.

7. Conditions

The following conditions must be observed:

Security – Security must be provided in the form of -
1. A valid ATA Carnet (see Notice No. 1007); or
2. A cash deposit (refundable when the goods are re-exported); or
3. A bond (or, as a temporary measure, a Cover Note) either from an approved insurance company or a bank licensed by the Central Bank to carry out insurance business. Application for approval to use a bond or Cover Note should be made to Revenue at the proposed place of importation, from whom full information as to procedure and all the necessary forms may be obtained;
Period allowed – The goods must be re-exported within the time limit authorised by Revenue at importation. The prescribed maximum period of temporary admission permitted is 24 months. However, where the goods are covered by an ATA Carnet, they must be re-exported within the period of validity of the Carnet;
Identification – The goods must be capable of being identified at re-exportation. For this purpose marks or seals may be applied to them at importation by Revenue;
Export control – The goods must be re-exported under Revenue control; and
Prohibited or restricted goods – Goods subject to a national or Community prohibition or restriction may not be imported, except under licence or authorisation issued by the appropriate Authority and presented at importation.

8. Procedure at Importation

The goods should be presented to Revenue at importation in all cases. However, the procedure will differ depending on whether or not an ATA Carnet is used.

Cases involving an ATA Carnet
Where an ATA Carnet is used, the itemised lists on the reverse of the relevant importation voucher should be completed, indicating clearly the items which are being imported. The Revenue Official will stamp and sign the importation voucher and counterfoil and remove the importation voucher. The Revenue Official will insert the final date for re-exportation of the goods (which will not be later than the date on which the Carnet's validity expires) and return the Carnet to the importer.
Cases NOT involving an ATA Carnet
In all such cases, Forms C&E 1047 (Rev. 1) (PDF, 31KB) should be completed in duplicate and the required security provided. The Revenue Official will stamp and sign both copies of Form c&e 1047 (Rev.1), fix the time limit during which the goods may remain under temporary admission arrangements, insert the final date for re-exportation on the Form and return one copy to the importer.

9. Procedure at Re-Exportation

The goods and documentation should be presented to Revenue at the Export Station in sufficient time to allow for Revenue examination before the period for temporary admission expires. However, the procedure will differ depending on whether or not an ATA Carnet is used.

Cases involving an ATA Carnet
Where an ATA Carnet is used, particulars of the goods should be declared on the reverse of the re-exportation voucher bearing the same identifying number as the importation voucher on which the goods were declared at importation. If everything is in order the re-exportation voucher and counterfoil will be stamped and signed by Revenue. The voucher will be detached and the Carnet returned to the importer.
Cases NOT involving an ATA Carnet
When goods imported on Forms C&E 1047 (Rev. 1) (PDF, 31KB) are re-exported, the importer's copy of the Form with Part III completed should be presented to Revenue. Where all the goods are correctly re-exported, the Form will be retained by Revenue and arrangements will be made to refund the deposit or release the security as appropriate.

10. Transfer of Authorisation

Temporary admission facilities may be transferred to another person subject to certain conditions. Requests for such transfers should be made to Revenue at the place of importation. Contact details for all Revenue Districts can be found on the Contact Details Page

11. Partial Relief from Customs Duty

Goods, which do not meet all the conditions set out in this Notice may, in certain circumstances, qualify for temporary admission with partial relief from Customs Duty. This involves payment of a percentage of the full amount of Customs Duty in respect of each month the goods remain in the EU.

Prior approval is required from Revenue. All enquiries should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page

Note: Relief from VAT is not allowable in these cases.

12. Further Information

Enquiries regarding any issue contained in this Information Leaflet should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.

Customs Division.

Notice No. 567

July 2011

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