Artikel III

1. For the purpose of this article, the term “samples” means articles which are representative of a particular category of goods already produced or are examples of goods the production of which is contemplated, on condition that they:
(a) are owned abroad and are imported solely for the purpose of being shown or demonstrated in the territory of importation for the soliciting of orders for goods to be supplied from abroad; and
(b) are not sold or put to normal use except for purposes of demonstration or used in any way for hire or reward while in the territory of importation; and
(c) are intended to be re-exported in due course; and
(d) are capable of identification on re-exportation;
but does not include identical articles brought in by the same individual, or sent to a single consignee, in such quantity that, taken as a whole, they no longer constitute samples under ordinary commercial usage.
2. Samples which are chargeable with import duties shall, when imported from the territory of another Contracting Party, with or without the intervention of a commercial traveller, by persons established in the territory of any Contracting Party, be temporarily admitted into the territory of any of the Contracting Parties free of import duties, subject to the amount of the import duties and any other amount that may be payable being deposited or security being given for payment if necessary. Any deposits taken (other than those required in virtue of article VI of this Convention) shall not, however, exceed the amount of the import duties by more than 10 per cent.
3. To obtain the facilities provided for in this article, the persons concerned must comply with the relevant laws and regulations prescribed by the authorities of the territory of importation and the Customs formalities in force in that territory. As regards vehicles and industrial and agricultural machinery or equipment of a value for Customs purposes exceeding 1,000 United States dollars (or the equivalent in other currencies), importers may be required to declare the place of destination of such machinery, equipment or vehicles; they may also be required by the Customs authorities of the country of importation to establish, at any time, that the machinery, equipment or vehicles are at the declared places. The Customs authorities of the country of importation may seal such machinery, equipment or vehicles or otherwise preclude their operation during the time in which temporary duty-free admission is allowed and limit the places where these goods may be operated for demonstration purposes.
4. The Customs authorities of the territory of importation shall, as a general rule, recognize as sufficient for the future identification of samples the marks which have been affixed by the Customs authorities of a Contracting Party, provided that the said samples are accompanied by a descriptive list certified by the Customs authorities of the latter Contracting Party. Additional marks may be affixed to the samples by the Customs authorities of the territory into which they are imported only if they are necessary, in the opinion of those authorities, to ensure the identification of the samples on re-exportation. Any mark affixed to samples shall not be such as to destroy their usefulness.
5. The period allowed for re-exportation of samples which qualify for exemption from import duties under this articles shall be not less than six months. When the period allowed for re-exportation has expired, the amount of the import duties and any other amount due may be charged on samples which have not been re-exported. These amounts may also be charged, before the expiry of the period, on samples which cease to satisfy the conditions of paragraph 1 of this article.
6. On the re-exportation within the permitted time of samples imported under this article, the refund of any amount deposited or the release of any security given on importation in accordance with paragraph 2 of this article shall be effected without delay at any of the Customs offices situated at the frontier or in the interior of the territory which possesses the necessary authority, subject to the deduction of the duties and any other amount payable on samples not produced for re-exportation. When special circumstances exist deposits may, however, be returned by other means, provided the return is effected promptly. Each Contracting Party shall publish a list of the Customs offices on which the said authority has been conferred.