Goods permanently imported for exhibitions, fairs or meetings
Events for which relief is given
Relief from Customs Duty and Value-Added Tax is given for goods imported for display or demonstration at:
- a trade, industrial, agricultural or craft exhibition, fair or similar show or display
- an exhibition or meeting to promote a charitable purpose
- an exhibition or meeting 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
- a meeting of representatives of international organisations
- a representative meeting of an official or commemorative character.
Note: Relief does not apply in respect of exhibitions organised for private purposes in shops or business premises where goods are imported for sale.
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