Guides / Commercial samples EU to UK · Updated 30 September 2026

Sending commercial samples from the EU to the UK: duty and VAT relief

Samples sent to UK buyers are still imports. Here is how HMRC's sample relief works, when temporary admission or an ATA carnet fits better, and how to prepare the invoice so a courier can clear them correctly.

This guide is also available in Polish.

Why samples need a plan before they leave the EU

A box of samples looks harmless, but at the UK border it is an import like any other. Unless you claim a relief, the goods are declared, valued and charged Customs Duty and import VAT in the normal way. HMRC does offer relief for genuine commercial samples, but it is conditional, it has to be claimed, and it only works if the samples were prepared correctly before dispatch. This guide walks EU senders and UK recipients through the three realistic routes: relief for samples of negligible value, temporary use with the goods going back, and simply paying the charges.

Route 1: relief for commercial samples

GOV.UK guidance on importing commercial samples allows relief from Customs Duty and VAT where the samples are brought in solely to obtain future orders for the type of goods they represent. The importer must be a UK business, a government agency or a public institution approved by HMRC.

How the samples must be identified

The relief depends on the goods being recognisable as samples and nothing more. HMRC lists ways of doing this, and says it expects defacing and labelling to be used depending on the type of goods:

• physically altering the goods so they cannot be used other than as a sample (for example cutting, punching or marking them);
• labelling them clearly as a commercial sample;
• limiting the quantity or size to what a buyer needs to judge the product;
• restricting the way they are presented.

What does not qualify

HMRC excludes goods deliberately mis-described as samples, items not properly identified, "give-away" promotional goods, goods that can also be used for purposes other than as a sample, and goods moved under Low Value Bulking Import arrangements. Excise Duty relief is not available for commercial samples at all, so wine, spirits or tobacco samples still carry excise.

After import

Relieved samples may only be re-exported or destroyed. You cannot sell them, turn them into another product, give them away or move them into another customs procedure. Keep the import declaration, evidence of ownership and any destruction certificate for at least 4 years.

How to claim the relief: freight, courier or post

The mechanics differ depending on how the samples travel.

For courier and freight shipments, the relief only reaches the CDS declaration if whoever makes that declaration knows to enter the codes. Express operators usually declare from the waybill and invoice data they receive, so if nothing tells them the parcel contains samples claiming relief, they will normally clear it as ordinary goods and bill you the duty and VAT. If you rely on a courier, it helps to understand how express couriers handle UK customs clearance and to flag the relief with them before collection. HMRC also accepts late claims up to 3 months after import if you can show the samples were properly prepared beforehand.

How to describe samples on the commercial invoice

Most problems with sample shipments start with the paperwork. A useful invoice for samples should:

• describe each item precisely (what it is, material, size), never just "samples" or "no commercial value";
• state that the goods are commercial samples, how they have been marked or made unusable, and that relief is claimed;
• show the quantity, which should be what a buyer needs to evaluate the product, not stock;
• give a realistic value and the commodity code for each line, because the declaration still needs a customs value and commodity code;
• include the UK importer's GB EORI number where the recipient is a business importing into Great Britain.

Route 2: samples that will go back to the EU

Samples that cannot be defaced, such as a working machine, a finished garment collection or a showroom set, usually fail the conditions above. If they will be returned after being shown, temporary use is the more natural fit.

Temporary admission

Temporary admission lets goods be imported for a set use and then re-exported. GOV.UK says the goods must not be altered (only preserved or maintained), must be re-exported when use ends, and the time limit is usually up to a maximum of 24 months depending on the goods. You need authorisation, which can be given on the declaration itself in some cases, and HMRC advises applying at least a month before import where a full authorisation is needed. Check whether a customs guarantee is required.

ATA carnet

An ATA carnet can cover samples used solely for demonstration that represent a category of goods already produced or planned. GOV.UK notes that identical articles in a quantity that no longer counts as samples under normal commercial practice are not covered, and that carnets cannot be used for postal imports, goods for sale, or consumables such as alcohol and tobacco. So a carnet suits samples travelling with a sales rep or by freight, not samples posted to a buyer. For a closer comparison, see our guide to ATA carnet versus temporary admission.

Route 3: pay the charges and move on

For low-risk, one-off shipments, some businesses simply import samples as normal goods and pay the duty and import VAT. If the importer is VAT-registered, import VAT is handled through the usual VAT system, for example through postponed VAT accounting or with evidence such as the C79 certificate. This can be quicker than preparing a relief claim, but it means the goods are in free circulation and the sample-only restrictions do not protect you from charges. If you are unsure whether the effort of a relief is worth it, our do you need a broker page sets out when outside help makes sense.

Quick decision checklist

• Can the samples be marked or made unusable and are they only for winning orders? Consider the commercial samples relief.
• Will the goods be shown and then returned intact? Consider temporary admission or an ATA carnet.
• Are they alcohol or tobacco? Excise is due regardless of sample relief.
• Are you posting them? Use the CN22/CN23 wording; ATA carnets do not cover postal imports.
• Using a courier? Tell them in advance that relief is claimed and which codes apply.

Related guides

• EU contractors working for UK clients: VAT and tools

• Personal purchases from the UK to Poland and the EU: duty, VAT and allowances

• Shipping a container from the UK to Poland: customs step by step

Sources

• Pay no import duty and VAT on importing commercial samples (GOV.UK)
• Find out which goods an ATA Carnet will cover (GOV.UK)
• Apply to import goods temporarily to the UK or EU (GOV.UK)
• Special procedures and reliefs for event goods (GOV.UK)
• Import goods into the UK: step by step (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.