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RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL
ON SAMPLES TO BE REGARDED AS BEING OF NEGLIGIBLE VALUE
WITHIN THE MEANING OF THE INTERNATIONAL CONVENTION
TO FACILITATE THE IMPORTATION OF COMMERCIAL SAMPLES
AND ADVERTISING MATERIAL
(30th NOVEMBER 1956)

THE CUSTOMS CO-OPERATION COUNCIL,

CONSIDERING that, under Article II of the International Convention to facilitate the Importation of Commercial Samples and Advertising Material drawn up at Geneva on 7 November 1952 and opened for signature on 1 February 1953, samples of goods of all kinds which qualify for admission into a country of importation are exempt from import duties, provided they are of negligible value and are only to be used for soliciting orders for goods of the kind they represent;
RECOMMENDS that, for the application of these provisions, Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions who accept the present Recommendation shall accept as being of negligible value, whether or not they are accompanied by the importer :
1. raw materials and products, such as yarn, fabrics, paper, wood, base metals, marble and other monumental or building stone, cut into lengths, sheets (whether or not bound in albums), slabs, pieces, etc., of such dimensions that they are useless except for purposes of demonstration;
2. nails, tacks, staples, hook nails, cramps, studs, spikes, screw hooks and screw rings, rivets, drawing pins, bolts and nuts (including bolt ends and screw studs), coach screws, screws, cotter pins, cotters, taper pins and the like; buttons, studs, cuff-links and press-fasteners, buckles, hooks and other small articles of general use as accessories or ornaments for clothing; provided that such articles are of non-precious materials and are affixed to cards or are put up as samples in the manner usual in the trade and that there is not more than one of each size or kind;
3. raw materials and products, such as wood, natural or agglomerated cork, paper and paperboard, fabrics, felt, leather, skin, rubber, artificial plastic materials; and articles of apparel, footwear, headgear and other articles in these materials or products, rendered useless, except for purposes of demonstration, by slashing, perforation, indelible marking, or by any other effective method.
This description shall be deemed to cover, inter alia, sets of paper of all kinds and articles of paper or paperboard (e.g. envelopes and other paper stationery for correspondence, and wallpaper), rendered useless except for the purposes of demonstration by being pasted or glued together or on a supporting article of commonplace material;
4. products which cannot be put as samples of negligible value in accordance with paragraphs 1 to 3 inclusive, above, and which consist of :
(a) non-consumable goods (which are demonstrated merely by being displayed, e.g. cigarette lighters, propelling pencils, etc.), of a value not exceeding the equivalent of 1 US dollar, and provided there is not more than one sample of each kind or quality;
(b) consumable goods : foodstuffs, beverages, perfumes, chemical products, etc. (which are destroyed by eating or drinking, testing, analysis, etc., in the course of demonstration), of a value not exceeding the equivalent of 1 US dollar, even if they consist wholly or partly of samples of the same kind or quality, provided the quantity and the manner in which they are put up preclude their being used otherwise than as samples.
In applying the criterion of value of 1 US dollar referred to in paragraphs (a) and (b) above, the Customs may, in principle, take into account an individual sample or all samples in a collection. However, it is recommended that this provision should be interpreted in the most liberal manner possible whenever it is established that the goods are clearly commercial samples which can be regarded as samples of negligible value.
It is to be understood that the granting of the facilities referred to in this Recommendation should not entail any restriction in the application of greater facilities which Members grant at present or may be prepared to grant in the future.

* The Customs Co-operation Council is the official name of the World Customs Organization.