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:
    • 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?