How does a commercial sample differ from ordinary commercial goods in UK customs?

A commercial sample is goods of negligible value or marked in a way that prevents sale (e.g. cut, perforated, printed with 'SAMPLE — NOT FOR RESALE'), sent solely to obtain orders for commercial goods of the same type. UK customs distinguishes three routes: (1) samples of negligible value — value <£15, full relief from duty and VAT under art. 86 UK Customs Tariff; (2) Temporary Admission for samples — samples shown to customers, 24 months duty-free, security required; (3) ATA Carnet — for samples taken to trade fairs/exhibitions, full duty and VAT coverage guaranteed by the chamber of commerce. Ordinary commercial goods, even cheap but unmarked as a sample and not for that purpose, are subject to standard clearance with duty and VAT.

What is the negligible value threshold for samples to the UK?

The threshold is £15 per consignment (not per piece) for samples of negligible value under UK Customs Tariff (procedure code 40 00 C30). Cumulative conditions: (a) consignment value ≤£15, (b) goods permanently marked as SAMPLE (printing, perforation, cut), (c) purpose is purely advertising/solicitation, (d) not sent to a private individual for consumer use. After Brexit the previous £270 threshold from EU Regulation 1186/2009 no longer applies — the UK has its own rules. For consignments between £15 and £135 the £135 consignment de minimis applies for duty (but not VAT), so <£15 + SAMPLE marking still gives full relief from both.

Does Temporary Admission for samples really mean 24 months duty-free?

Yes — Temporary Admission (TA) in the variant 'samples shown or demonstrated to obtain orders' allows goods to remain in the UK for up to 24 months without paying duty and VAT, provided they are re-exported within that period. Basis: UCC art. 250, HMRC Notice 3001 (special procedures) and procedure code 53 00. Conditions: (a) sample shown to customers or demonstrated, not intended for sale in the UK, (b) ownership remains with the non-UK sender, (c) security (customs guarantee or deposit) covering potential duty+VAT in case re-export is not completed, (d) re-export documented in the same state. After 24 months the goods must leave the UK or enter another procedure (e.g. import with payment of duty).

When is ATA Carnet a better option than Temporary Admission?

ATA Carnet is an international customs document covering duty and VAT with a guarantee from the chamber of commerce, recognised in 80+ countries. It is better than ordinary TA when: (1) the same sample travels to a cycle of trade fairs across several countries (UK → DE → FR → USA) — one document instead of separate clearances, (2) the volume of a single clearance is large (>£50,000), as it eliminates the need to arrange security on each entry, (3) timing is tight (weekend fairs) — the carnet eliminates waiting for a CDS declaration, (4) the sender has no UK EORI or broker. Carnet costs: ~£250-£500/year + chamber fees (PL KIG ~0.4-0.8% of value). For a one-off sample shipment to a single customer, TA without a carnet is cheaper.

What happens if a sample under TA is sold in the UK?

If a UK customer decides to buy a sample under Temporary Admission, you must submit a diversion declaration and change the regime to full import with payment of duty and VAT on the customs value of the sample. Procedure: (1) before the sale — CDS declaration with procedure code 40 53 (diversion from TA to free circulation), (2) payment of duty by CN code of the goods + VAT 20%, (3) security under TA is released. Penalty: if you sell without diversion, HMRC may charge full duty + VAT + interest (BoE base + 2.5%) + civil penalty up to 100%. That is why EC recommends: if the UK customer regularly buys samples, set up standard import with PVA — cheaper and with no risk.

Can I send food or cosmetic samples to the UK under negligible value?

The customs relief itself may apply, but food and cosmetic products are subject to separate sanitary/compliance requirements independent of value. Food (even a £5 sample) requires IPAFFS notification for products of animal origin, a Common Health Entry Document, and compliance with UK General Food Regulations. Cosmetics — compliance with UK Cosmetic Regulation 2013, a Product Information File held by a Responsible Person in the UK, and entry in Submit Cosmetic Product Notification (SCPN). Without these documents the consignment will be held at port regardless of sample status. Likewise medical devices (MHRA), chemicals (UK REACH), electronics (UKCA marking).

How should samples be marked to qualify for relief?

HMRC requires permanent and visible marking that prevents normal use or resale. Accepted methods: (a) permanent 'SAMPLE — NOT FOR RESALE' or 'SAMPLE — VALUE FOR CUSTOMS PURPOSES ONLY' printing on product and packaging, (b) perforation, cutting, hole-punching the product (e.g. a fabric sample cut in half), (c) a label permanently affixed (not a stuck-on sticker), (d) in the case of shoes/clothing — only one shoe from a pair or clothing in a non-retail size. In addition in CDS: procedure code 40 00 C30 + additional information 'SAMPLES OF NEGLIGIBLE VALUE' in Data Element 2/2. The commercial invoice must show 'Value for customs purposes only — no commercial value'.

Is a proforma invoice required for commercial samples to the UK?

Yes. Every consignment of samples requires a proforma (commercial) invoice with a customs value, even if the sample is formally free of charge. The declared value is 'value for customs purposes only' — an estimate of the cost of production or market price, without a sale price. Sample description: 'Commercial sample — no commercial value. Value declared for customs purposes only: £X.' Minimum fields: sender, consignee, description of goods, HS code (10-digit UK), country of origin, quantity, value, incoterms (usually DAP or DDP), gross/net weight. No invoice = held at port and additional £50-£150 in demurrage fees + time.

Commercial samples to the UK — TA or full import? 2026

Q: What is the negligible value threshold for samples to the UK?

The threshold is £15 per consignment (not per piece) for samples of negligible value under UK Customs Tariff (procedure code 40 00 C30). Cumulative conditions: (a) consignment value ≤£15, (b) goods permanently marked as SAMPLE (printing, perforation, cut), (c) purpose is purely advertising/solicitation, (d) not sent to a private individual for consumer use. After Brexit the previous £270 threshold from EU Regulation 1186/2009 no longer applies — the UK has its own rules. For consignments between £15 and £135 the £135 consignment de minimis applies for duty (but not VAT), so <£15 + SAMPLE marking still gives full relief from both.

Q: Does Temporary Admission for samples really mean 24 months duty-free?

Yes — Temporary Admission (TA) in the variant 'samples shown or demonstrated to obtain orders' allows goods to remain in the UK for up to 24 months without paying duty and VAT, provided they are re-exported within that period. Basis: UCC art. 250, HMRC Notice 3001 (special procedures) and procedure code 53 00. Conditions: (a) sample shown to customers or demonstrated, not intended for sale in the UK, (b) ownership remains with the non-UK sender, (c) security (customs guarantee or deposit) covering potential duty+VAT in case re-export is not completed, (d) re-export documented in the same state. After 24 months the goods must leave the UK or enter another procedure (e.g. import with payment of duty).

Q: When is ATA Carnet a better option than Temporary Admission?

ATA Carnet is an international customs document covering duty and VAT with a guarantee from the chamber of commerce, recognised in 80+ countries. It is better than ordinary TA when: (1) the same sample travels to a cycle of trade fairs across several countries (UK → DE → FR → USA) — one document instead of separate clearances, (2) the volume of a single clearance is large (>£50,000), as it eliminates the need to arrange security on each entry, (3) timing is tight (weekend fairs) — the carnet eliminates waiting for a CDS declaration, (4) the sender has no UK EORI or broker. Carnet costs: ~£250-£500/year + chamber fees (PL KIG ~0.4-0.8% of value). For a one-off sample shipment to a single customer, TA without a carnet is cheaper.

Note: a "sample" in HMRC terms ≠ "cheap goods"

HMRC treats as a sample only goods of negligible value or permanently marked to prevent sale (printing, perforation, cut), sent solely to obtain orders for commercial goods of the same type. If you ship 50 unmodified product units to a retailer — that is an ordinary commercial import, even if you call it a "sample". See the UK special procedures hub.

Commercial samples to the UK can be cleared in 3 ways: (1) samples of negligible value — value ≤£15, SAMPLE marking, relief from duty and VAT; (2) Temporary Admission for samples — samples shown to customers, up to 24 months duty-free provided they are re-exported; (3) ATA Carnet — samples taken to trade fairs/exhibitions in multiple countries, one document covering duty and VAT with a chamber of commerce guarantee. The choice depends on value, length of stay in the UK and the number of countries on the route. Legal basis: UK Customs Tariff, UCC art. 250 (TA), HMRC Notice 3001 and gov.uk — ATA Carnet.

In short

Route 1 — negligible value ≤£15: sample permanently marked SAMPLE, advertising purpose. Procedure code 40 00 C30. No duty or VAT.
Route 2 — Temporary Admission: shown to customers for up to 24 months, ownership outside the UK, re-export mandatory. Procedure code 53 00. Security required.
Route 3 — ATA Carnet: trade fairs, exhibitions, cycle of countries. Costs ~£250-£500 + ~0.4-0.8% of value (Polish Chamber of Commerce). 80+ countries honour it.
SAMPLE marking: permanent print, perforation, cut. Sticker ≠ marking. Shoes singly, fabrics cut.
Proforma invoice mandatory: "value for customs purposes only — no commercial value", 10-digit HS, origin, incoterms.
Compliance beyond value: food (IPAFFS, CHED), cosmetics (SCPN, Responsible Person), medical devices (MHRA), electronics (UKCA) — always apply, even for a £5 sample.
Sample sold in the UK: diversion declaration + payment of duty+VAT before handing over to the customer. Failure to do so = full duty + interest + penalty of up to 100%.

This article is a spoke of the UK customs reliefs cluster — the full hub of special procedures is available in UK customs reliefs for importers — complete guide to special procedures. Related: Temporary Admission UK — temporary entry of goods (full TA guide) and Commercial goods in luggage to the UK (when a sales rep enters with samples in a suitcase).

What a "commercial sample" means to HMRC

HMRC defines a sample as goods representing a category of commercial goods, sent solely to obtain orders for such goods. Two conditions must be met cumulatively: (a) solicitation purpose — not a sale, not a consumer gift, (b) negligible value or permanent marking preventing use (SAMPLE print, perforation, cut, missing pair, non-retail size).

Typical scenarios the EasyClearance Team works with:

A textile manufacturer from Łódź sends fabric swatch books to 5 potential UK buyers — each book contains 10 pieces of 10×10 cm cut in half (perforation preventing use). Consignment value: £8. Route: negligible value, zero duty and VAT.
A footwear company sales rep flies to Pure London with a suitcase containing 30 shoes — left shoes only, no pair, in size 42 (non-retail sample size). Value: £2,400. Route: Temporary Admission (shown to customers, re-export after the fair).
A silver jewellery manufacturer travels to JCK London, IJL London and Munich Gem Show over 6 months. Sample collection: £85,000. Route: ATA Carnet — one document for all 3 events plus transits.
A Polish coffee shop sends 5 packs of specialty coffee (250g each) to a UK distributor for tasting. Value: £40. At first glance a sample — but unmarked, normally consumable, and the distributor can resell it. Route: ordinary import with duty and VAT, as it fails the permanent-marking condition.

What is NOT a sample in HMRC terms

Goods free of charge for an end customer (gift, freebie) — ordinary import, duty+VAT on market value.
Shop stock sent to a retailer for a sales trial — a regular commercial delivery, even if a "trial batch".
Consumer products in original packaging without SAMPLE marking — sellable ≠ sample.
Swatches for the final B2C consumer (e.g. a mini perfume bottle in an e-commerce parcel) — ordinary import, full clearance applies.

Route 1: samples of negligible value (<£15)

The simplest, cheapest and most common route for B2B samples to the UK. Basis: UK Customs Tariff relief code C30 — "articles sent as samples of negligible value". Relief from duty and VAT under cumulative conditions:

Consignment value ≤ £15 (not per piece — all samples in one shipment combined).
Purpose solely of solicitation — showing the goods to potential buyers.
Permanent SAMPLE marking — printing, perforation, cut, mutilation.
Consignee is a trader, not a consumer — not sent to a private individual for domestic use.
No alcohol, tobacco, perfume in specific categories subject to excise — the £15 threshold does not apply or has exclusions there (check the specific CN code in the UK Integrated Online Tariff).

Step-by-step procedure

Proforma invoice with description: "Commercial samples of negligible value — no commercial value. Value declared for customs purposes only: £X." Required fields: sender (PL EORI), consignee (UK EORI or broker), 10-digit HS, country of origin, quantity, incoterms (DAP or DDP).
Physical marking of samples: "SAMPLE — NOT FOR RESALE" or "VALUE FOR CUSTOMS PURPOSES ONLY" printing; or perforation/cut.
CDS declaration: procedure code 40 00, additional procedure code C30, additional information "SAMPLES OF NEGLIGIBLE VALUE" in Data Element 2/2.
Keep records for 4 years: proforma invoice, photos of marked product (proof of mutilation), commercial correspondence showing solicitation purpose (e.g. an email from the UK customer asking for a swatch).

Typical EC broker cost for sample clearance under C30: standard clearance £55-£85 (depending on tier, see pricing). No duty, no VAT.

Route 2: Temporary Admission for samples (24 months duty-free)

Where a sample is valued above £15 or returns to the sender after the show, you use Temporary Admission (TA). Full TA guide: Temporary Admission UK — temporary entry of goods. In this section we focus on the "samples shown or demonstrated to obtain orders" variant.

TA qualifying conditions for samples

Purpose: sample shown to customers, demonstrated, presented — not sold in the UK.
Ownership: remains with the non-UK sender (Poland, EU, USA). You do not transfer title to the UK customer.
Length of stay: 24 months at most (UCC art. 251), typically 1-6 months for trade shows.
Security: a customs guarantee or deposit covering potential duty+VAT in case re-export does not take place. The EC broker usually activates a framework guarantee for regular customers.
Re-export in the same state: no material modifications in the UK. Natural wear from demonstration use is acceptable.

TA procedure for samples — step by step

Pre-clearance setup: EORI of the sender or the UK customer, setting up security (broker framework guarantee = fastest), list of samples with HS codes and customs value.
Entry declaration: CDS import with procedure code 53 00 (Temporary Admission), authorisation type D28 (declaration authorisation for samples) or a full SP3 authorisation, Data Element 2/3 with authorisation number, Data Element 8/2 — expected re-export date.
Record keeping: TA register with entry MRN, location of goods in the UK, proof of demonstrations (photos from the stand, fair agenda).
Exit declaration (re-export): CDS export with procedure code 31 53 — discharge TA, reference to the entry MRN in Previous Document. Security is released once exit is confirmed.
Exception — sample sold: diversion declaration (change 40 53 to free circulation), payment of duty and VAT on the customs value before handing over to the customer. Never after. Check UK customs value for the correct basis.

EC case — furniture manufacturer at London Design Fair

An EC customer, a Polish premium furniture manufacturer, declared 12 prototype pieces (armchairs, tables) valued at £42,000 for London Design Fair. Route: TA with an EC framework guarantee (security £11,500 — 2.7% duty + 20% VAT). Entry: Dover 3 days before the fair, procedure 53 00. Stay: 9 days. Re-export: CDS 31 53 via Folkestone, security released 48h after exit confirmation. For 3 of the 12 items UK customers placed production orders — these were then new, full standard imports from PL to the UK after the fair. One piece bought at the stand by a gallery owner — diversion declaration on the spot, duty £74 + VAT £553 paid by the broker, the customer added the cost to the price.

Route 3: ATA Carnet — one document for many countries

ATA Carnet (Admission Temporaire / Temporary Admission) is an international customs document honoured in 80+ countries (UK, EU, USA, China, Japan, UAE, Korea, etc.). It replaces separate TA clearances at each entry and exit, with the customs guarantee provided by the chamber of commerce of the issuing country.

When ATA Carnet instead of TA

Cycle of trade fairs across countries: e.g. PL → UK (100% Design) → DE (IMM Cologne) → USA (High Point) → return. One carnet instead of 4 separate clearances.
A one-off shipment of high value: >£50,000. You remove the need to arrange security with a broker each time.
Tight timing: weekend fairs, no time for CDS. Carnet = clearance in 15 minutes at the stand-by counter.
Sender without a UK EORI, without a UK broker: the carnet covers everything.

ATA Carnet costs and procedure in Poland

In Poland the ATA Carnet is issued by the Polish Chamber of Commerce (KIG). Costs:

Issue fee: ~£250-£500 (depending on the number of vouchers — countries on the route).
Guarantee: ~0.4-0.8% of the value of the goods (refunded once the carnet is properly closed).
Validity: 12 months from issue. Not extendable — after a year a new carnet is needed.

Procedure:

Application to KIG: list of goods with HS, value, list of countries, dates, purpose.
Issue: 2-5 working days as standard, express 24h for a surcharge.
On entry to the UK: present the carnet at the customs office (e.g. Dover, Heathrow), stamps on the relevant vouchers. No CDS. No broker fee.
On exit from the UK: another stamp on the exit voucher.
Closure at KIG: on return you give the carnet back to KIG, the chamber releases the guarantee.

Note: goods on an ATA Carnet must be exactly the same as those on the list. If you use up/sell any item in the UK, KIG charges full duty+VAT from the guarantee and passes it to HMRC.

Decision tree — which route for you

Situation	Recommendation	Typical cost
Fabric/material swatch book, £5-£15, marked SAMPLE, courier shipment	Negligible value (C30)	£55-£85 broker, 0 duty/VAT
Samples >£15, shown to a UK customer, returning after presentation	Temporary Admission (53 00)	£85-£150 broker + security guarantee
Trade fairs/exhibitions in the UK + other countries, one event	TA or ATA Carnet (border ~£50k)	TA: £100-£200; Carnet: £250-£500 + 0.5%
Cycle of 3+ fairs in different countries within 12 months	ATA Carnet	£250-£500 + 0.4-0.8% of value
Samples "ultimately for sale" in the UK (stock test)	Ordinary import + PVA	Duty by CN + deferred VAT
Sales rep with samples in a suitcase for meetings	See commercial goods in luggage	See separate guide

Compliance beyond value — what applies regardless of route

Customs and VAT relief does not release you from other UK regulatory requirements. HMRC + Border Force + sector agencies check them independently of sample status:

Food and products of animal origin: IPAFFS notification (24h before entry), Common Health Entry Document (CHED-P for products of animal origin), compliance with UK General Food Regulations. Applies even to a £5 cheese sample.
Cosmetics: registration before placing on the UK market — Submit Cosmetic Product Notification (SCPN), Responsible Person in the UK, Product Information File. A perfume sample is also a cosmetic.
Medical devices: MHRA registration, UKCA marking (or CE until 30.06.2028 under transitional rules).
Electronics: UKCA marking (or CE temporarily), compliance with UK Radio Equipment Regulations, EMC.
Chemicals: UK REACH — registration of substances exceeding 1 tonne/year. An R&D exemption exists for samples (PPORD), but it requires pre-notification.
Textiles: labelling (percentage composition), fur and leather regulations.

In EC practice: in 2026, ~35% of sample holds in Dover/Felixstowe are due to missing compliance documentation, not value. Design the shipment end-to-end: CN code → sector requirements → customs route → SAMPLE marking.

Most common mistakes and risks

"SAMPLE" written in marker pen — HMRC requires permanent marking (print, perforation). A sticker or marker label is not enough.
Sending "samples" to the same company every week — HMRC will quickly spot the pattern. That is no longer solicitation, it is a regular delivery. After 2-3 shipments, reclassification to full import + penalties.
Consumer samples to a private individual — negligible value works only B2B. A perfume sample to an influencer at a home address = ordinary import with duty+VAT.
TA without re-export within the deadline — after 24 months HMRC automatically takes duty+VAT from the guarantee, security does not come back. Set a calendar alert 60 days before expiry.
ATA Carnet with an incorrect list — goods in the UK different from the voucher = KIG charges the guarantee. The list must be exhaustive and accurate.
Diversion without declaration — the UK customer bought the sample under TA, you issued a sales invoice but did not make a diversion declaration. HMRC reclassifies on audit + penalty.
Sample of third-country origin, sent from PL to the UK without proper proof of origin — you may lose UK-EU TCA preferences and pay MFN. See HS code — how to find it and the rules of origin.

Most common questions about commercial samples to the UK

Can I send samples by DHL/UPS courier without a broker?

Yes — most couriers (DHL Express, UPS, FedEx, DPD) automatically clear samples under C30 if the proforma invoice correctly describes "samples of negligible value". Courier clearance fee: typically £11-£25. Risk: if the goods are not physically marked or the value exceeds £15, the courier may charge duty and VAT on the recipient's account without warning. For regular shipments EC recommends a dedicated route with a broker — cost control and compliance.

Can samples be returned to Poland without additional clearance?

If they entered the UK under Temporary Admission (procedure 53 00) or ATA Carnet — yes, re-export under 31 53 or carnet exit voucher. If they entered under negligible value (40 00 C30) — they are in UK free circulation, return to PL is a UK export + reimport to PL. For UK export a CDS export simplified is enough, cost £40-£70.

What value should I put on the invoice for a "free" sample?

The customs value = estimated cost of production or market price of commercial goods of the same kind. Zero will not pass — HMRC will reject the invoice as incomplete. Sample wording: "Commercial sample — no commercial value. Value declared for customs purposes only: £X." If you produce a sample costing £0.50, enter £0.50. If the sample is the same product as the commercial one, enter the normal market value.

Do pharmaceutical or cosmetic samples for testing need a special notification?

Yes. Medicines — MHRA notification, unlicensed medicines require a Specials Licence or Manufacturer's Licence. Cosmetics — SCPN and a Responsible Person in the UK before any placing on the market (even a sample). R&D chemicals — UK REACH PPORD exemption requires pre-notification. Sample status does not relieve you from compliance.

Can I use an ATA Carnet issued in Poland for samples that previously flew to the UK?

No. The carnet must accompany the goods from the very start of the journey — the first stamp (exportation counterfoil) is made in the country of issue before shipment. A carnet issued after the fact is invalid. For goods already in the UK under TA — use normal TA re-export.

What should I do if samples get stuck at a UK port?

The most common reasons: (1) no SAMPLE marking on the product, (2) value exceeded >£15 without TA, (3) no compliance (CHED, SCPN, MHRA), (4) incomplete proforma invoice. Solution in order: (a) EC broker contact with the HMRC port team, (b) document correction and re-submission, (c) if deadlocked — abandonment to customs or re-export to PL. Demurrage at port: ~£50-£150/day from day 4.

A sales rep flies with samples in a suitcase — same procedure?

No — commercial goods in personal luggage are subject to a separate regime. Details: Commercial goods in luggage to the UK. In short: Red Channel on entry, declaration, often TA by oral declaration for samples <£1,000 in value.

Sending samples to UK customers? We will design the route for your business

The EasyClearance Team handles sample clearances under all 3 routes — C30 negligible value, Temporary Admission with a framework guarantee, support with ATA Carnet. For manufacturers and sales teams we set up a standard flow: proforma invoice template, HS codes checklist, compliance mapping (IPAFFS/SCPN/MHRA), TA re-export calendar.

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What next — related articles

Disclaimer: This article is for information only and does not constitute legal or tax advice or a binding HMRC interpretation. Eligibility for C30, Temporary Admission or ATA Carnet depends on the specific CN code, value, marking and purpose of the shipment. Verify current rates in the UK Integrated Online Tariff and HMRC Notice 3001. For a binding interpretation, apply for an Advance Tariff Ruling (ATaR).

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Commercial samples to the UK — when Temporary Admission is enough, and when you need full import