If you import samples to the UK, they may be eligible for relief under certain conditions. You can choose whether to claim the relief and comply with the conditions, or to import to free circulation.
HMRC define samples as “a specimen of a product which is intended to promote the sales of that product and which allows the characteristics and qualities of that product to be assessed without resulting in final consumption, other than where final consumption is inherent in such promotional transactions”
The main sample reliefs available are commercial samples, and samples for testing.
Commercial Samples Relief
This allows samples to be imported for checking usually ahead of full orders being placed with the supplier.
The main condition is that the samples cannot be re-sold and must be marked accordingly e.g. defaced or only 1 of a pair imported.
Samples for Testing Relief
This allows samples for testing and analysis to be imported, for quality or research purposes.
You must keep detailed records of all samples imported and the dates and results of the testing carried out.
You must email the national import relief unit following testing to confirm this was undertaken.
Our team can help you understand the pros and cons of each scenario, the potential tax savings involved and allow you to make the best decision for your business.
We can then declare to the appropriate customs procedure code with you having a full understanding of what you can and cannot do with the samples once cleared.
Import Reliefs Guidance
Our clearance team will provide guidance on these reliefs when we think you may be eligible, along with details of any additional record keeping or post-clearance action you need to take as the importer, to ensure you meet the conditions required.
Contact our customs experts today if you believe your goods may be eligible for relief, and we can confirm what information we need in order to claim the relief for you.
