Free sample with no commercial value.
No commercial value means real property, including related personal property, which has no reasonable prospect of producing any disposal revenues.
Do you need a commercial invoice for samples?
Even samples of low value require a commercial invoice. This should include a realistic value, detailed description and reason for export – in this case, it's 'sample'. This way, customs will know the goods are not for commercial use.
How do I export free samples?
How to send Samples to a Foreign Buyer
You as a businessman, first & foremost need to have an IEC – registration for Export-Import under DGFT.
You can also send / export freely “exportable” items on free of cost basis for export promotion subject to an annual limit set to a license ( IEC ). ...
You and your buyer are clear on the exact H.S.
Bristal Enterprises
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