A buyer in Manchester asks to see the product before placing an order. You post a box of swatches, a cut shoe upper or a few labelled bottles of sauce — and the parcel is held for duty and VAT. It does not have to be that way. Commercial samples to the UK can enter free of Customs Duty and import VAT, but only when they are prepared, marked and declared the way HMRC expects. Below: the gov.uk rules, and when temporary admission or an ATA Carnet fits better.
What counts as a commercial sample in the UK
HMRC’s guidance on commercial samples sets three basic tests. The goods must be used as commercial samples and show the characteristics of the goods they represent, they must be prepared and presented in an acceptable way before import, and they must be imported solely to obtain future orders. The relief is claimed by UK commercial entities; government agencies and public institutions can also claim where HMRC has approved them.
How to prepare commercial samples before they travel
You and your supplier must make the goods identifiable as samples before they are imported. The guidance lists four methods, and HMRC expects the goods to meet either or both of the first two (A and B), depending on the type of goods:
- A — tearing, altering, perforating, slashing or defacing the item;
- B — labelling it “commercial sample” with a permanent, indelible pen;
- C — limiting the quantity in the consignment and, for garments or footwear, the range of sizes or dimensions;
- D — presenting the goods in a way that restricts how they can be handled or used.
Methods C and D can strengthen the case where A or B alone would not make the goods unsaleable. A single left shoe, marked and perforated, is a classic example of a sample that cannot realistically be sold.
Goods that do not qualify for sample relief
Not everything sent “for evaluation” is a commercial sample. According to gov.uk, relief cannot be claimed for:
- goods suspected of being deliberately mis-described;
- items that have not been properly identified as samples;
- materials imported to make future samples, if not declared as such;
- goods that can be used for more than one purpose;
- “give-away” promotional goods;
- goods moved under Low Value Bulking Import procedures.
Separately, procedure code C30 does not give relief from Excise Duty, so samples of alcohol, tobacco or fuel still carry excise charges.
Once the samples are in the UK, you cannot sell them, manufacture them into other products, transfer or donate them, or place them under another customs procedure. You can re-export them or destroy them, provided you keep documentation proving it; keeping them is possible only with the prior agreement of HMRC’s National Imports Reliefs Unit.
How to claim relief on commercial samples to the UK
For freight, the relief is claimed on the import declaration in the Customs Declaration Service. Enter Additional Procedure Code C30 in Data Element 1/11 to claim relief from import duty and, where you are eligible for VAT relief as well, also declare F45 in the same data element. If the declaration is lodged by a customs agent, give them the sample details in advance so both codes go in first time — getting sample shipments cleared correctly is exactly the kind of work handled through UK–EU support for samples and temporary imports.
For goods sent by post, the package should be marked “Commercial samples of negligible value – relief claimed”. If relief was not claimed at import, the guidance allows a late claim within 3 months, supported by evidence.
Keep records for 4 years: the import declaration, proof of ownership, evidence of how the samples were used, disposal or re-export documents, and details of how each item was identified as a sample.
When samples should travel under temporary admission instead
Sample relief suits goods that are marked, spoiled or limited so that they can only ever be samples. A salesperson touring clients with a complete, saleable range is a different situation: those goods need to come back out. For that, the UK offers temporary admission, which gives full relief from import duty on eligible goods for a set period — usually up to a maximum of 24 months depending on the goods. The goods must not be altered while in the UK and must be re-exported within the time allowed. Our overview of temporary admission rules for goods entering the UK covers the authorisation options in detail.
An ATA Carnet is the other route. HMRC’s list of goods covered by carnets includes samples solely for demonstration, representative of goods already produced or planned. A carnet is valid for up to 12 months and can be used for multiple trips within that period, as long as the goods return in the same condition. It cannot cover postal shipments, goods for processing or repair, or alcohol, tobacco and fuel intended for consumption. For a Polish-language comparison of the two routes, see Easy Clearance’s guide on whether samples need temporary or full clearance, and its explainer on when an ATA Carnet is needed between the UK and the EU.
Checklist: sending commercial samples to the UK
- Confirm the goods are imported only to obtain future orders.
- Mark items “commercial sample” in permanent ink (method B), spoil them by perforating or defacing (method A), or both — whichever suits the goods.
- Limit quantities, sizes and dimensions to what a sample genuinely needs.
- Exclude give-away promotional goods, and remember that excise goods (alcohol, tobacco, fuel) get no Excise Duty relief.
- Declare C30 (duty) and, if eligible, F45 (VAT) in Data Element 1/11.
- For postal parcels, use the “relief claimed” wording on the package.
- Decide in advance whether a full-value range should go under temporary admission or an ATA Carnet instead.
- Keep import, usage and disposal records for 4 years.
Mini-FAQ
Do I pay import VAT on commercial samples to the UK?
Not if the samples meet HMRC’s conditions and you are eligible for VAT relief: declare F45 alongside C30 in Data Element 1/11. Otherwise import VAT is due as normal.
Can I sell samples after the trade visit?
No. Samples imported under this relief cannot be sold, transferred or donated. They can be re-exported or destroyed, with documentation.
Are wine or spirits samples covered?
Not for Excise Duty. Procedure code C30 does not give relief from Excise Duty, so excise charges still apply to samples of alcohol, tobacco or fuel.
What if I forgot to claim relief at import?
HMRC guidance allows a late claim within 3 months of import, supported by evidence.
Can an ATA Carnet cover samples sent by post?
No. Postal shipments are on HMRC’s list of goods that an ATA Carnet cannot cover.
Sources (gov.uk): Pay no import duty and VAT on importing commercial samples, Apply to import goods temporarily to the UK or EU, Find out which goods an ATA Carnet will cover. Rules can change — check the current guidance before shipping.