Artikel 10

Samples and specimens which are liable to import duty, and the importation of which is not prohibited, shall, when imported by manufacturers or traders established in any of the Contracting States, either in person or through the agency of commercial travellers, be temporarily admitted free of duty to the territory of each of the Contracting States, subject to the amount of the import duties being deposited or security being given for payment if necessary.
To obtain this privilege, manufacturers or traders and commercial travellers must comply with the relevant laws, regulations and Customs formalities prescribed by the said States; these laws and regulations may require the parties concerned to be provided with an identity card.
For the purpose of the present Article, all objects representative of a specified category of goods shall be considered as samples or specimens, provided, first, that the said articles are such that they can be duly identified on re-exportation, and secondly, that the articles thus imported are not of such quantity or value that, taken as a whole, they no longer constitute samples in the usual sense.
The Customs authorities of any of the Contracting States shall recognise as sufficient for the future identification of the samples or specimens the marks which have been affixed by the Customs authorities of any other Contracting State, provided that the said samples or specimens are accompanied by a descriptive list certified by the Customs authorities of the latter State. Additional marks may, however, be affixed to the samples or specimens by the Customs authorities of the importing country in all cases in which the latter consider this additional guarantee indispensable for ensuring the identification of the samples or specimens on re-exportation. Except in the latter case, Customs verification shall be confined to identifying the samples and deciding the total duties and charges to which they may eventually be liable.
The period allowed for re-exportation is fixed at not less than six months, subject to prolongation by the Customs administration of the importing country. When the period of grace has expired, duty shall be payable on samples which have not been re-exported.
The refund of duties paid on importation, or the release of the security for payment of these duties, shall be effected without delay at any of the offices situated at the frontier or in the interior of the country which possess the necessary authority, and subject to the deduction of the duties payable on samples or specimens not produced for re-exportation. The Contracting States shall publish a list of the offices on which the said authority has been conferred.
Where identity cards are required, they must conform to the specimen annexed to this Article and be delivered by an authority designated for this purpose by the State in which the manufacturers or traders have their business headquarters. Subject to reciprocity, no consular or other visa shall be required on identity cards, unless a State shows that such a requirement is rendered necessary by special or exceptional circumstances. When a visa is required, its cost shall be as low as possible and shall not exceed the cost of the service.
The Contracting States shall, as soon as possible, communicate direct to each other, and also to the Secretariat of the League of Nations, a list of the authorities recognised as competent to issue identity cards.
Pending the introduction of the system defined above, facilities at present granted by States shall not be curtailed.
The provisions of the present Article, except those referring to identity cards, shall be applicable to samples and specimens which are liable to import duties and the importation of which is not prohibited, when imported by manufacturers, traders, or commercial travellers, established in any of the Contracting States, even if not accompanied by the said manufacturers, traders, or commercial travellers.