SPE15345 - Sampling and testing: definition of a sample

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The dictionary definition of sample is as follows:

1	A small part or quantity intended to show what the whole is like.
2	A small amount of fabric, food or other commodity especially given to a prospective customer.
3	A specimen, especially one taken for scientific testing or analysis.

Note: In most instances, a sample as defined by 1 and 2 above will be covered by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulation 2020 Community Systems of Duty Relief (CSDR) in Council Regulation 1186/2009 for NI. A declaration to Customs Reliefs will be required using the appropriate Customs Procedure Code (CPC) and an authorisation for UFH will not be needed. (Customs Reliefs may also be appropriate to samples as defined by 3 above but only if the sample is used to destruction.) It should be noted that that Customs Reliefs only provides relief for customs duty and import VAT. To decide whether Customs Reliefs is more appropriate than UFH you should consult Pay no import duty and VAT on importing commercial samples or further information Customs Reliefs.

This only applies to goods deposited into customs warehouse already in a sample state, in essence, marked samples, low value goods (goods turned into samples qualify as low value) and only able to presented as samples (clearly not in appearance able to be sold).

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.