Importing Commercial Samples Free of Duty and VAT

23 February 2015

Importing Commercial Samples Free of Duty and VAT

HMRC has issued a revised Public Notice 372 setting out its interpretation of the qualifying conditions and rules of evidence to support a claim for duty and import VAT relief on commercial samples.

Claims of this relief are easily identified by HMRC at control audit or risk assessment as they are triggered by the use of specific Customs Procedure Codes (CPC) on the customs entry and as such appear in the data they use to prepare for audit or review trade flows.

Claims for the relief are often triggered by the use of the word sample on the invoice but the conditions for the relief may not be understood and supporting evidence maintained. This is a hot topic for HMRC and we recommend businesses review their operations to see if claims have been made and, if so, evidence is available to support the claim at audit.

If you have any questions on this then please let us know.

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