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Import VAT relief—trade samples

HMRC may allow trade samples of such goods as it sees fit to be delivered without payment of duty or tax on importation subject to such conditions and restrictions as it sees fit. Relief is available regardless of whether the goods are imported as samples or drawn from the goods on their importation¹.

HMRC takes the view that to qualify for import VAT relief trade samples must be²

1. Ìý

   •ÌýÌýÌýÌý used as commercial samples and show the characteristics of the goods they represent

2. Ìý

   •ÌýÌýÌýÌý prepared and presented in an acceptable way before importation. This includes defacing or otherwise damaging the goods, or marking the with the term 'commercial samples' using a permanent indelible pen.

3. Ìý

   •ÌýÌýÌýÌý imported solely with the intention of obtaining future orders for the type of goods they represent

The relief is available to commercial entities within the UK, as well as government agencies or departments, public institutions or public establishments, recognised