Samples
Information about samples and import duties.
Unused sample kits and parts of sample kits that are being returned in the same state as they were exported may be declared using the declaration by conduct process, providing they meet the eligibility criteria (for example, were exported from free circulation and eligible for full Returned Goods Relief (RGR), are not considered controlled, remain unchanged).
Samples produced for testing, analysis or examination may be eligible for relief from import duties. Read about paying no import duties or VAT on importing goods for testing for information on eligibility and how to claim the relief including declaration requirements. Samples imported under the goods for testing relief must use a CDS declaration.