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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: duty free samples

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 Notice 372.

Commission Regulation 918/83

Note: This paragraph does not cover goods removed for sampling (as a Usual Form of Handling - UFH) see SPE15320.