Goods permanently imported for exhibitions, fairs or meetings
Events for which relief is given
You can get relief from payment of Customs Duty and Value-Added Tax (VAT) 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 the following:
- a charitable purpose
- any branch of learning, art, craft, sport or scientific, technical, educational, cultural, trade union or tourist activity, religious knowledge or worship
- friendship between peoples.
- a meeting of representatives of international organisations
- a representative meeting of an official or commemorative character.
You will not get relief for goods imported for sale at exhibitions organised for private purposes in shops or business premises.
Next: What type of goods qualify for the relief?