Goods permanently imported for exhibitions, fairs or meetings

Procedure at importation

Details of the event (date, venue and type of event) should be available if requested by Revenue at importation.

The sender of the goods should:

  1. Provide information about the goods to the postal service or courier that is handling the parcel. The information about the goods should include:
    • an accurate description
    • a commodity code
    • and
    • the value.
  2. Mark the parcel ‘Products to be used at a trade fair: exemption from import charges claimed’.

The courier or postal service handling the package can use this information to complete an electronic customs declaration by using Revenue's Automated Import System (AIS). On this customs declaration they should:

  • declare the goods as products to be used at a trade fair
  • and
  • enter code C32 in D/E 1/11.

Next: Post-importation procedure