SPE15650 - Discharge of the customs warehousing procedure: duty free samples
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To benefit from relief from customs duty and import VAT on removal of samples for trade purposes, of a kind for soliciting orders (provided that singly or collectively they have no marketable value) a declaration, using Customs Procedure Code (CPC) 40 71 006, may be made to enter them to the Customs System of Duty Relief (CSDR). Further information on commercial samples can be found in
Pay no import duty and VAT on importing commercial samples.
The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Commission Regulation 918/83 for NI
Note: This paragraph does not cover goods removed for sampling (as a Usual Form of Handling - UFH) see SPE15320.
Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.