Goods permanently imported for exhibitions, fairs or meetings

Events for which relief is given

You can get relief from payment of Customs Duty and Value-Added Tax (VAT) for goods imported for display or demonstration at:

  • a trade, industrial, agricultural or craft exhibition, fair or similar show or display
  • an exhibition or meeting to promote:
    • a charitable purpose
    • any branch of learning, art, craft, sport or scientific, technical, educational, cultural, trade union or tourist activity, religious knowledge or worship
    • friendship between peoples.
  • a meeting of representatives of international organisations
  • a representative meeting of an official or commemorative character.

Note

You will not get relief for goods imported for sale at exhibitions organised for private purposes in shops or business premises.

Next: What type of goods qualify for the relief?