How to declare free samples and replacements
Free goods still need a supported customs value: the amount payable to the supplier is a separate question. Describe the goods and why they are supplied without charge, then check relief eligibility before dispatch. Replacement VAT can remain due despite duty relief. Coordinate the supplier paperwork with Cambridge China Bridge.
Separate payment, value and relief
Start by recording whether this is a sample for demonstrating a product, a sample for testing, or a replacement for defective goods. Ask the supplier to explain the purpose in writing. Keep the payment position, customs valuation and proposed relief separate when briefing your customs agent.
For free goods, HMRC says the customs value can be based on what you would have paid the supplier if you had bought them. Ask your customs agent to confirm the applicable valuation method and supporting evidence. Gather the supplier's normal quotation and comparable purchase invoices rather than inventing a token value. See what goes into customs value for the usual additions.
Write an invoice that explains the shipment
Suggested sample wording is: “Product sample supplied free of charge for evaluation; no payment due. Value shown for customs purposes only.” For replacements, use: “Replacement supplied free of charge for defective goods under the original order; no payment due. Value shown for customs purposes only.” Add “under warranty” only when the documents support it. These are practical descriptions, not HMRC approval wording.
Alongside that explanation, show the actual product description, quantity, origin, currency and supported unit and total values. Keep the amount payable distinct from the value supplied for customs assessment. For a replacement, cross-reference the original order, invoice and defect report. Use our customs clearance documents guide for the general paperwork checklist.
Check whether sample relief fits the intended use
HMRC's commercial sample guidance requires pre-import preparation before the goods can be accepted as proper samples and relief allowed. Do not assume that writing “sample” on the invoice establishes eligibility. Before altering or marking anything, ask your customs agent whether the proposed preparation suits the product.
Explain whether you will demonstrate the sample to obtain customer orders, test it, keep it as an approval standard or use it normally. Ask the agent to check that purpose, the presentation and the intended disposal against the relief conditions. A useful production approval sample may need different treatment from a demonstration sample. Our sampling guide explains the different purchasing purposes.
Check replacements separately from samples
For a warranty replacement, ask your customs agent whether authorised outward processing and the standard exchange system apply. The customs authority must approve the standard exchange system. Send the original import paperwork, warranty terms, defect evidence and proposed return or disposal arrangements before the supplier dispatches the replacement.
Under outward processing, HMRC requires documentary evidence of the free repair with the import declaration. Its guidance also states that replacement goods, rather than repaired goods, incur import VAT on their full customs value. Ask the agent to confirm duty and VAT separately; a supplier's promise of a free replacement does not answer either calculation.
Give the customs agent a written instruction
Before collection, send the draft invoice, value evidence, shipment purpose and any warranty file to the person making the declaration. Ask for written confirmation of the valuation basis, whether relief applies, the declaration instructions and the expected duty and VAT treatment. If eligibility remains unresolved, budget for clearance without the proposed relief.
After clearance, obtain the declaration and compare its goods description, value and relief treatment with your instructions. Keep the valuation workings with the shipment file. Cambridge China Bridge can coordinate explanations and supporting documents with its own staff in China, while you agree the declaration treatment with your customs agent.
Frequently asked questions
Can I declare a free sample with no customs value?
Do not use the absence of payment as your valuation basis. HMRC allows a value based on what you would have paid for the goods; ask your customs agent to confirm the method and evidence.
What should the invoice say for free samples?
Describe the actual product, say it is supplied free of charge and explain its purpose. Show a supported customs value separately from the payment position. Invoice wording alone does not establish sample relief.
Are free warranty replacements exempt from VAT?
Under outward processing, HMRC states that replacement goods incur import VAT on their full customs value. Have your agent check duty relief and VAT separately.
Does calling goods samples qualify them for relief?
No. HMRC requires proper preparation before import for commercial sample relief. Give your agent the intended use, presentation and disposal plan to check before dispatch.