Samples of goods

A company may receive samples of goods as gifts from the supplier in connection with a purchase order, such as new products the supplier is going to provide for sale. The company can also order samples of goods from several suppliers before starting to import goods. A customs declaration must always be submitted to Customs for the samples. The declaration must be submitted even though the company does not have to pay for the products or even if the products were of negligible value.

You can claim duty relief for samples of goods in accordance with the Duty Relief Regulation e.g. in the case of samples of goods that are of negligible value or free of charge. Before submitting a customs declaration, you should, however, always find out what duty relief in accordance with the Duty Relief Regulation it is possible to claim. When duty relief has been granted for the goods in accordance with the Duty Relief Regulation, it may limit the use of the goods. For example, samples of goods of negligible value in accordance with the Duty Relief Regulation (Article 86 Duty Relief Regulation) may not be transferred or sold.

You can declare samples of goods e.g. as follows:

  • as normal import, in which case the customs duty and import VAT as well as any other import-related charges and taxes will be paid for the goods. No duty relief or other preferential treatment is claimed for the goods with the customs declaration. When you have received a release decision for the goods, the customs supervision of the goods ends. For instructions, go to the page How to submit an import declaration.
  • as consignments of negligible value, in which case duty relief in accordance with the Duty Relief Regulation (Articles 23–24 Duty Relief Regulation) is claimed in the customs declaration. When duty relief is claimed for goods based on the Duty Relief Regulation, the import of the goods will be subject to restrictions. The consignments must be imported direct from a third country to a consignee in the EU, and the value of the goods in the consignment may not exceed 150 euros. No relief shall be granted for alcoholic products, tobacco products or perfumes. For more information, go to the page Declaring goods of low value.
  • as samples of goods of negligible value, in which case duty relief in accordance with the Duty Relief Regulation (Article 86 Duty Relief Regulation) can be claimed in the customs declaration. When duty relief is claimed for goods based on the Duty Relief Regulation, the import of the goods will be subject to restrictions. If the goods have been declared as samples of goods of negligible value, they may not be sold or transferred. The imported goods must be marked as samples, and they can also be rendered unusable. For example, only a quantity required for seeking orders is imported. For more information: Samples of goods of negligible value.
  • small samples intended to be used or consumed at a trade fair or similar event , in which case duty relief in accordance with the Duty Relief Regulation can be claimed with a customs declaration (Articles 90–94 Duty Relief Regulation). When duty relief is claimed for goods based on the Duty Relief Regulation, the import of the goods will be subject to restrictions. Relief is granted e.g. for small samples of goods manufactured outside the customs territory of the EU and intended to advertise goods e.g. at a trade fair. In their total value and quantity, the samples are to be appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation. Read more about importing samples of goods for a trade fair or similar event on the page Relief from customs duty on the basis of the Duty Relief Regulation.
  • as goods imported for examination, analysis or test purposes, in which case duty relief in accordance with the Duty Relief Regulation (Articles 95–101 Duty Relief Regulation) can be claimed with an import declaration. When duty relief is claimed for goods based on the Duty Relief Regulation, the import of the goods will be subject to restrictions and the main purpose of the import cannot be trade promotion. The imported goods are to be examined, analysed or tested, and they are e.g. to be used up in the course of the examination. Read more about goods imported for examination, analysis or test purposes.

Check the country of delivery of the goods before ordering or no later than before submitting the customs declaration. Check the customs and fiscal territory of the EU.

 

Samples of goods of negligible value

Samples of goods which are of negligible value and can be used only to solicit orders for goods of the type they represent with a view to their being imported into the customs territory of the EU can be admitted free of import duties. Relief is based on Article 86 of Council Regulation (EC) No 1186/2009 (Duty Relief Regulation). When duty relief is granted based on the Duty Relief Regulation, the use of the goods after transfer is subject to restrictions.

Samples of goods of negligible value can be duty-free and VAT-free under certain conditions

You can import samples of goods which are of negligible value and can be used only to solicit orders for goods of the type they represent free of customs duty and VAT. Customs may require that the goods imported as samples, to qualify for relief, be marked in such way that they are rendered unusable as merchandise but can still be used as samples. They can be marked as samples e.g. by being torn or perforated.

Duty-free samples of goods refer to the following goods:

  • goods imported only in a quantity required for seeking orders
  • goods that can be used only to solicit orders and that represent the type and quality of the goods to be ordered, such as catalogues of wallpaper and textile samples or cheese packaged as samples.
  • goods rendered permanently unusable for sales purposes by being torn, perforated or in some other way clearly and indelibly marked, if so required by Customs. A piece of clothing stamped as a sample or shoes rendered unusable by being perforated are examples of such goods.

Relief from customs duty and tax can also be granted for several similar samples of one product. In that case, the importer must prove that the samples are intended for demonstrational purposes for several sales representatives.

Restrictions and other things to note

If the imported samples of goods are subject to import prohibitions or restrictions, any duty relief granted will not remove them.

Duty-free samples of goods may not be transferred or sold.

Consumer durables, such as electronics, can only be accepted as samples if they have been rendered unusable for any other purpose than as samples.

A free-form description of the use of the goods must be attached to the customs declaration. Based on the description, Customs grants duty relief in accordance with the Duty Relief Regulation. Write the description carefully and indicate where the goods are going to be used. You should also indicate if the samples have been or are going to be rendered unusable for any other purpose than as samples.

What should I provide in the customs declaration?

When you are importing samples of goods of negligible value, write a free-form description of the purpose of use of the samples before submitting a customs declaration to Customs. When you use the additional procedure code C30, you can only submit a standard declaration, so you cannot use an import declaration for low value goods.

Provide the following information in the customs declaration:

  • Provide one of the following customs procedures:
    • requested procedure “40 – Release for free circulation”
    • previous procedure “00 – No previous procedure”, if there is no previous procedure.
  • Provide the additional procedure code C30 when you are importing samples of goods of negligible value for trade promotion purposes (Article 86 Duty Relief Regulation). The import is VAT-free (section 94(1)(12) VAT Act).
  • Provide a commercial document with a separate document code, e.g. “N380 – Commercial invoice”.
    • If you do not have a commercial invoice, you can provide a valuation document e.g. with the document code “1ZZZ – Other document”.
  • Attach the free-form description of the purpose of use of the samples to the customs declaration with the document code “1ZZZ – Other document”. You can also use the additional information code “FIXXX – Other additional information” and provide the free-form description of the purpose of use of the sample as the description of the code.

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