How to Ship Samples Internationally: No Commercial Value and Duty

"No commercial value" does not mean zero value

Samples of no commercial value are goods sent without payment. Customs still needs a customs value to work out duty and import tax, to decide whether a relief applies and for trade statistics, so the invoice must show a realistic value for each item even when nothing is charged.

US rules say that when goods are not shipped under a purchase, the invoice shows each item's value or, failing that, the price the seller would have received in the ordinary course of trade in usual wholesale quantities (19 CFR 141.86). HMRC says transaction value (Method 1) normally cannot be used for free-of-charge goods because nothing is paid, so the value is found with Methods 2 to 6. FedEx states that a customs value is required even without a transaction value, and that zero is not acceptable.

A token value such as USD 1 on goods worth more is undervaluation, which can bring holds, reassessed duty and penalties. The value for customs is also separate from the declared value for carriage or insurance on the waybill.

Pro forma or commercial invoice for samples

Carriers use the terms differently. FedEx calls the invoice for free goods such as product samples a pro forma invoice, but notes that not all countries accept one and recommends a commercial invoice in every case. The safe choice is a commercial invoice that says no payment is due and gives a value for customs purposes; Triplicate's free generator makes it and a matching packing list from the same data.

• Shipper and receiver with full address, phone and email, plus the receiver's importer or tax number where the destination uses one.
• A precise description of each item: what it is, its material, use and size, for example "sample swatches of 100% cotton woven fabric", not just "samples".
• HS code, quantity, unit value, total value and currency for each line.
• Country of origin of each item.
• Reason for export and a statement such as "Samples of no commercial value, not for resale. Value for customs purposes only."
• Who pays duties and taxes, and package count and weights that match the packing list and waybill.

United States: duty-free samples, TIB and the end of de minimis

HTSUS 9811.00.60 admits free of duty any sample, other than the alcoholic beverage and tobacco samples covered elsewhere, valued not over USD 1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The USD 1 test uses the real value of each sample, so do not lower the invoice value to fit it; mark or mutilate the samples instead. For samples sent for testing or approval, confirm the classification with a customs broker.

Samples of value that will leave again can enter under HTSUS 9813.00.20, samples solely for use in taking orders, free of duty under a temporary importation bond (TIB) of 110% of the estimated duties and fees (19 CFR 10.31). They must not be sold and must be exported within one year; extensions, applied for on CBP Form 3173, can bring the total to three years at most. A nonresident commercial traveler can clear samples with their baggage, with a descriptive list or special invoice for samples over USD 500 (19 CFR 10.36). CBP also accepts ATA carnets.

The USD 800 de minimis exemption is suspended for all countries, so sample parcels need an entry, informal up to USD 2,500, filed for an importer of record (see Triplicate's importer of record note). Other agencies' rules still apply: FDA prior notice is required for food, commercial samples included.

EU and UK: samples of negligible value

The EU admits free of import duty samples of goods of negligible value that can be used only to solicit orders for goods of the type they represent (Council Regulation (EC) No 1186/2009, Article 86). A sample is an article whose presentation and quantity rule out any use other than seeking orders, and customs may require it to be made permanently unusable by tearing, perforating or clear and indelible marking, as long as it stays usable as a sample. Directive 2009/132/EC, Article 63, gives the same exemption from import VAT.

The law sets no amount for negligible value; presentation and quantity decide. Goods that could be sold as they are, such as full retail packs or several identical units, are unlikely to meet the definition and then pay duty and import VAT like other goods. The EUR 150 duty relief for low-value consignments ended on 1 July 2026 (Regulation (EU) 2026/382), so a low value alone no longer makes a sample parcel duty-free (see Triplicate's EU import note).

The UK gives relief from import duty and VAT for commercial samples that show the characteristics of the goods they represent and are imported solely to obtain future orders. HMRC's ways of limiting goods to sample use include tearing, perforating, slashing or defacing them, marking them "commercial sample" in permanent ink, and limiting quantities or sizes. The declaration uses additional procedure code C30, with F45 for VAT relief; C30 gives no relief from excise duty, and HMRC can refuse relief on goods it suspects were mis-described as samples.

Samples that come back: ATA carnet and temporary admission

The International Convention to Facilitate the Importation of Commercial Samples and Advertising Material (Geneva, 1952, in force since 20 November 1955) commits its parties to exempt samples of negligible value from import duties and to admit samples of value temporarily against security, allowing at least six months to re-export them.

For trade fairs, demonstrations or sales trips, an ATA carnet allows duty- and tax-free temporary import for up to one year in about 80 countries and customs territories, with one document for several trips and no deposit at each border. It rests on the WCO's ATA Convention (1961) and Istanbul Convention (1990), and national guaranteeing associations, usually linked to chambers of commerce, issue it. Consumables and goods for sale or processing cannot travel on a carnet.

Samples sold or given away at the destination are no longer temporary imports and need a normal import declaration or another relief.

Regulated products and quantities

Relief from duty does not lift product rules. Food, cosmetics, medicines, medical devices, plant and animal products and goods with lithium batteries can need permits, registrations, prior notice or dangerous goods handling even as samples; check the destination rules and the courier's restricted items list first (see Triplicate's notes on US food and cosmetics exports).

Send only what the buyer needs to judge the product. Rules change often; this is practical guidance, not legal advice, so confirm with the destination customs authority, your courier or a licensed customs broker.