Temporary admission of goods for display or use at exhibitions, fairs or meetings

You can temporarily import goods for display or use at exhibitions, fairs, meetings or similar events from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT).

Rules on temporary admission of goods for exhibitions fairs or meetings

There are general rules for temporary admission regarding:

• goods remaining unchanged
• identification
• security
• time allowed
• import and re-export procedures
• prohibitions and restrictions.

Events for which relief is given

Relief from Customs Duty and VAT is given 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
• an exhibition or meeting to promote any branch of learning, art, craft, sport or scientific, technical, educational, cultural, trade union or tourist activity, or to promote religious knowledge or worship, or friendship between people
• a meeting of representatives of international organisations or international groups of organisations
• a representative meeting of an official or commemorative character.

Note: Relief does not apply in respect of exhibitions organised for private purposes in shops or business premises with a view to sale of the goods imported.

What goods qualify for relief?

• Goods intended for display or demonstration at an event.
• Goods intended for use in connection with the display of imported products at an event, including:
  • goods used for demonstrating imported machinery or apparatus to be displayed
  • construction and decoration material, including electrical fittings, for the temporary stands of people established outside the EU
  • advertising and demonstration material and other equipment which is publicity material for the imported goods displayed, such as sound and image recordings, films and transparencies, together with the apparatus necessary for their use.
• Equipment, including interpretation equipment, sound and image recording apparatus and films of an educational, scientific or cultural character for use at international meetings, conferences and congresses.
• Live animals for exhibition at, or participation in, an event.
• Products obtained during an event from goods, machinery, apparatus or animals imported temporarily.

Further information

If you require further information, contact the Authorisations and Reliefs Unit.