Article 19 The organizer or exhibitor shall, within 30 days as from the date of completion of the Customs formalities for the import or export exhibits, apply to the Customs of the archival filing place for closing the case of the exhibition.
Article 20 The quantity and total value of the following articles for consumption or handing out during a domestic exhibition (hereinafter referred to as the “articles for exhibition”) shall be examined and approved by Customs according to the nature of the exhibition, the number of exhibitors, the size of the audience and other relevant conditions, and if the quantity and total value is within a reasonable scope, exemption for import duties and taxes shall be granted as prescribed in relevant provisions:
(1) Small pieces of samples used in the exhibition, including samples of food and drinks directly imported or made during the exhibition using imported bulk materials;
(2) Materials consumed or damaged during the operation demonstration for machines or components on exhibition;
(3) Goods of low value consumed in arranging and decorating a temporary exhibition booth;
(4) Publicity materials handed out free of charge to the audience during the exhibition; and
(5) Archives, forms and other documents used for the exhibition.
Goods specified in Item (1) of the preceding paragraph shall comply with the following requirements:
(1) Provided for free by exhibitors for the only purpose of handing out free of charge to the audience during the exhibition for their use or consumption;
(2) With a low unit price, and used as advertising samples;
(3) Unfit for commercial use, with the unit capacity obviously smaller than the capacity of the smallest retail package; and
(4) In the case of samples of food and drinks, not distributed in the package specified in Item (3) of this paragraph but have been consumed in the exhibition.