Document ID: chunk:federal_register_of_legislation:F2024C01062:reg:37
Version: federal_register_of_legislation:F2024C01062
Segment Type: reg
Provision Reference: reg 37
Character Range: 42590–44428

37  Samples (item 27)

By-law
 (1) This section may be cited as Customs By‑law No. 2300093.

Prescribed goods
 (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies:
 (a) goods that:
 (i) are of such dimensions that they are useless except for purposes of demonstration; or
 (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3);
 (b) accessories or ornaments for clothing that:
 (i) are limited to one of each size; and
 (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade;
 (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set);
 (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value:
 (i) if each sample is a different product—of no more than $2 for each sample; or
 (ii) for any one consignment of the same product not exceeding $2;
 (e) goods that:
 (i) are of a kind and in quantities approved in writing by the Collector; and
 (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and
 (iii) are not excise-equivalent goods;
 (f) goods of:
 (i) solely of overseas origin;
 (ii) incorporating or consisting of printed matter; and
 (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented.
 (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table.

Acceptable forms of mutilation for the goods listed
Item                                                 Prescribed goods  Forms of mutilation covered for those goods