15 Printed matter and advertising material

(1) (a) Subject to subparagraph (b), tax shall not be charged on the importation of printed advertising matter such as catalogues, price lists, directions for use or brochures relating to—

(i) goods for sale or hire, or

(ii) transport, commercial insurance or banking services offered, by a person established outside the State.

(b) Relief under subparagraph (a) shall apply only to printed advertisements that fulfil the following conditions:

(i) printed matter shall clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services, to which it refers;

(ii) each consignment shall contain no more than one document or a single copy of each document if it is made up of several documents but tax shall not be charged on the importation of consignments comprising several copies of the same document if their total gross weight does not exceed one kilogram;

(iii) printed matter shall not be the subject of grouped consignments from the same consignor to the same consignee.

(2) Tax shall not be charged on the importation of articles for advertising purposes that are of no intrinsic commercial value and are sent free of charge by suppliers to their customers which, apart from their advertising function, are not capable of being used.