# Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version), Article 68

Extent: E+W+S+N.I.

The exemption referred to in Article 67(1)(a) shall be limited to samples which:
(a) are imported free of charge as such or are obtained at the exhibition from goods imported in bulk;
(b) are exclusively distributed free of charge to the public at the exhibition for use or consumption by the persons to whom they have been offered;
(c) are identifiable as advertising samples of low unitary value;
(d) are not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market;
(e) in the case of foodstuffs and beverages not packaged as referred to in point (d), are consumed on the spot at the exhibition;
(f) in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

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Source: https://www.legislation.gov.uk/eudr/2009/132/article/68 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.