Article 234 Goods for events or for sale in certain situations(Article 250(2)(d) of the Code)
United Kingdom
Total relief from import duty shall be granted for goods to be exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the temporary admission procedure.
In exceptional cases, the customs authorities may grant total relief from import duty for goods to be exhibited or used at other events, or obtained at such other events from goods placed under the temporary admission procedure.
Total relief from import duty shall be granted for goods delivered by the owner for inspection to a person in the Union who has the right to purchase them after inspection.
Total relief from import duty shall be granted for the following:
works of art, collector's items and antiques as defined in Annex IX to Directive 2006/112/EC, imported for the purposes of exhibition, with a view to possible sale;
goods other than newly manufactured ones imported with a view to their sale by auction.
The applicant and the holder of the procedure may be established in the customs territory of the Union.