Temporary admission of commercial samples

You can temporarily import commercial samples for trade promotion purposes from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT).  

Rules on temporary admission of commercial samples

There are general rules for temporary admission with regard to:

• the goods remaining unchanged
• identification
• security
• the time allowed
• the import and re-export procedures
• prohibitions and restrictions.

In addition to the general rules, the following rules apply to commercial samples:

• They must be owned by a person established outside the EU.
• You must import the samples in reasonable quantities for demonstration purposes only.

Further information

If you require further information, contact the Authorisations and Reliefs Unit.