Exemption to Goods imported for display or use at fair, exhibition, or similar show or display etc - 003/1989 - Customs -Tariff

Exemption for exhibition imports: customs duty waived subject to authorised certification, bond for re export and identification conditions.

Goods imported for display or use at listed public or government approved events are exempt from customs duty and additional duty if they fall within Schedule I and the importer produces an authorised certificate at clearance, executes a bond to re export within six months (subject to permitted extensions), complies with identification and listing procedures, and does not hire, remove or sell the goods without customs permission; specified small samples, demonstration consumables, low value stand materials and publicity materials are excepted from re export subject to reasonableness limits and other exclusions.