16 Goods used or consumed at trade fair or similar event

(1) (a) Subject to paragraphs (2) to (5), tax shall not be charged on the importation of—

(i) small representative samples of goods intended for a trade fair or similar event,

(ii) goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus displayed at a trade fair or similar event,

(iii) materials such as paints, varnishes and wallpaper, of such value and quantity as are appropriate for the purposes of building, fitting-out and decorating of a temporary stand at a trade fair or similar event, and which are incapable of further use, or

(iv) printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods displayed at a trade fair or similar event.

(b) In subparagraph (a) “trade fair or similar event” means—

(i) exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts,

(ii) exhibitions and events held mainly for charitable purposes,

(iii) exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting purposes, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding,

(iv) meetings of representatives of international organisations or collective bodies, and

(v) official or commemorative ceremonies and gatherings,

but not exhibitions staged for private purposes in commercial stores or premises to sell goods.

(2) Paragraph (1)(a)(i) shall apply only to samples which are—

(a) imported free of charge as such or are obtained at the exhibition from goods imported in bulk,

(b) used only for distribution free of charge to the public at the exhibition for use or consumption by the persons to whom they are offered,

(c) identifiable as advertising samples of low unitary value,

(d) not readily marketable and, where appropriate, are 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,

(e) in the case of foodstuffs and beverages not packaged in the manner specified in subparagraph (d), intended for consumption during the exhibition, and

(f) in their total value and quantity, appropriate to the nature of the exhibition, the number of visitors, and the extent of the exhibitor’s participation.

(3) Paragraph (1)(a)(ii) shall apply only to goods which are—

(a) consumed or destroyed during the exhibition, and

(b) appropriate, in their total value and quantity, to the nature of the exhibition, the number of visitors, and the extent of the exhibitor’s participation.

(4) Paragraph (1)(a)(iv) shall apply only to printed matter and articles for advertising purposes which are—

(a) intended solely for distribution free of charge to the public at the exhibition, and

(b) in their total value and quantity, appropriate to the nature of the exhibition, the number of visitors, and the extent of the exhibitor’s participation.

(5) Clauses (i) and (ii) of paragraph (1)(a) shall not apply to—

(a) alcoholic products,

(b) tobacco or tobacco products, or

(c) fuels, whether solid, liquid or gaseous.