Notice 372: importing commercial samples free of duty and VAT

This is a notice specifically for the Commercial Samples Relief that was previously part of Notice 367.



This notice cancels and replaces any aspects relating specifically to importing sample items previously found in Notice 367 (July 2017).

Published 12 February 2015
Last updated 18 April 2018 + show all updates
  1. Section 1.5 of the notice has been updated with what to do if you do not agree with a HMRC decision.
  2. Updated to show new address and telephone number for the National Import Reliefs Unit.
  3. First published.