Can China samples get UK duty and VAT relief?
Yes, qualifying commercial samples from China can receive UK import duty and VAT relief. They must be prepared before import and used solely to obtain orders for the goods they represent. Calling a parcel a sample does not establish eligibility. Agree preparation with your supplier and declaration instructions with your agent through Cambridge China Bridge.
Start with the sample's actual purpose
Relief concerns demonstration samples used solely to seek orders, rather than every item a factory calls a sample. Ask whether you need a sales demonstration, production approval or laboratory test. Our sampling guide explains the sourcing stages; this guide addresses the customs distinction.
Prepare the goods before they leave China
HMRC requires identification before import. Its preparation methods include physical alteration and permanent marking. Agree the method before dispatch and request photographs of the finished preparation. Keep the product's identifying features visible. Do not instruct the factory to damage a production approval sample before deciding whether it serves a different purpose.
For goods intended for a UK event, HMRC's event guidance states that prior approval is required for this relief. Ask HMRC's National Imports Reliefs Unit to confirm the preparation and approval position before booking shipment.
Separate qualifying samples from ordinary goods
An intact product intended for normal use is outside this relief if it can serve more than a commercial sample purpose. A free sample is not automatically eligible. For testing, ask your agent about the separate testing relief rather than assuming commercial sample relief applies.
Prepare a written purpose statement and explain how the item will be used. If eligibility remains unresolved, budget for ordinary import treatment. See declaring free samples and replacements for the broader declaration issue.
Give the customs agent specific instructions
For qualifying freight, ask the agent to claim duty relief using additional procedure code C30. Eligible VAT relief also requires F45 in data element 1/11. These are separate claims: do not assume the duty code covers VAT.
Send the product description, purpose statement and preparation photographs with your instructions. Ask for the completed declaration to check against the brief. Use our customs documents guide for the underlying paperwork and procedure codes guide for context.
Keep the evidence with the shipment file
Keep preparation photographs, supplier correspondence and the declaration together. Record where the samples go and what happens to them afterwards. Product-specific import restrictions and licensing conditions still apply, so ask the agent to check the actual goods rather than relying on the sample label.
Frequently asked questions
Are free samples from China exempt from VAT?
Being free does not establish eligibility. The commercial sample conditions must be met, and eligible freight declarations need the VAT relief code as well as the duty relief code.
Can an intact sample qualify for import relief?
Do not assume so. Goods that can also serve purposes beyond commercial sampling are excluded. Confirm acceptable preparation with HMRC before shipping.
Which customs codes are used for sample relief?
For qualifying freight, C30 claims duty relief. Eligible VAT relief also requires F45 in data element 1/11. Give your agent written instructions for both.
Does a laboratory sample use commercial sample relief?
Testing has a separate relief route. Ask the agent to assess that route against the intended test instead of treating every laboratory sample as an order-seeking demonstration.