14 Samples of negligible value

(1) Without prejudice to Regulation 16(1)(a)(i) and subject to paragraphs (2) and (3), tax shall not be charged on the importation of samples of goods of negligible value which can be used only to solicit orders for goods of the type they represent.

(2) The Revenue Commissioners may, if they think fit, require that, in order to qualify for relief, articles be rendered permanently unusable by being torn, perforated, or clearly and indelibly marked, or by any other process, provided such operation does not destroy their character as samples.

(3) In this Regulation “samples of goods” means any article representing a type of goods whose manner of presentation and quantity, for goods of the same type or quality, rule out its use for any purpose other than that of seeking orders.