Goods permanently imported for exhibitions, fairs or meetings
What type of goods qualify for the relief?
- Small samples of goods intended for a trade fair or similar event, provided the following conditions apply:
- They are imported free of charge or are obtained at the event from goods imported in bulk
- They are given free of charge to the public at the event to be used or consumed.
- They can be identified as advertising samples of low value.
- They are not readily marketable. They may be 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.
- Foodstuffs and beverages intended for consumption during the exhibition.
- Goods imported to be demonstrated or to demonstrate machines displayed at an event. The imported goods must be consumed or destroyed during the exhibition. In the case of relief from Customs Duty, the machines and apparatus must be manufactured outside the European Union (EU).
- Materials such as paints, varnishes, wallpaper and so on, sufficient to build, fit out and decorate the temporary stands of exhibitors at a trade fair or similar event. These goods must be incapable of further use. In the case of relief from Customs Duty, the stands must be for people established outside the EU.
- Printed matter, catalogues, price lists, advertising posters, calendars, photographs and other articles supplied free of charge to advertise goods displayed at a trade fair or similar event. These goods must be intended for distribution free of charge to the public. For relief from Customs Duty, the goods being advertised must be manufactured outside the EU.
The value and quantity of goods imported must be appropriate to the type of event, the numbers of visitors and the extent of the exhibitor’s participation.
There is no relief in respect of:
- alcoholic products
- tobacco products
- fuels of any kind.
Next: Procedure at importation