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Article 68

Codified version
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) · European Union

The exemption referred to in Article 67(1)(a) shall be limited to samples which: are imported free of charge as such or are obtained at the exhibition from goods imported in bulk; 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; are identifiable as advertising samples of low unitary value; 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; in the case of foodstuffs and beverages not packaged as referred to in point (d), are consumed on the spot at the exhibition; 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: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.