第十九条　办展人、参展人应当于进出境展览品办结海关手续后30日内向备案地海关申请展览会结案。 

第二十条　下列在境内展览会期间供消耗、散发的用品（以下简称展览用品），由海关根据展览会的性质、参展商的规模、观众人数等情况，对其数量和总值进行核定，在合理范围内的，按照有关规定免征进口关税和进口环节税： 

（一）在展览活动中的小件样品，包括原装进口的或者在展览期间用进口的散装原料制成的食品或者饮料的样品； 

（二）为展出的机器或者器件进行操作示范被消耗或者损坏的物料； 

（三）布置、装饰临时展台消耗的低值货物； 

（四）展览期间免费向观众散发的有关宣传品； 

（五）供展览会使用的档案、表格及其它文件。 

前款第（一）项所列货物，应当符合以下条件： 

（一）由参展人免费提供并在展览期间专供免费分送给观众使用或者消费的； 

（二）单价较低，作广告样品用的； 

（三）不适用于商业用途，并且单位容量明显小于最小零售包装容量的； 

（四）食品及饮料的样品虽未按照本款第（三）项规定的包装分发，但确实在活动中消耗掉的。 

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.