# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 91

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

The relief referred to in Article 90(1)(a) shall be limited to samples which:
(a) are imported free of charge as such from third countries or are obtained at the exhibition from goods imported in bulk from those countries;
(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 mentioned in (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/eur/2009/1186/article/91 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.