Top Tips Exporting Food and Drink Samples to the EU – France Who is this guidance for? UK businesses exporting commercial food and drink samples from the UK to the EU intended for human consumption and testing. These samples are of negligible value, are for commercial purposes, and will be used only to solicit orders for goods of the type they represent. These are not intended to be placed on the market.
1. Documents to accompany your good across the border ✓ Commercial invoice: please remember that a commercial invoice must still accompany the goods. The reason for export can be stated as "sample", but the value of this should still be included. ✓ Common Health Documentation: does your sample need an EHC or a private attestation? If the product it represents usually would, then chances are you need one for a sample too. See part 3 for further information. If your good does require health documentation, please remember that this will need to be uploaded into TRACES by your importer. ✓ ✓ ✓
Export Declaration: although a sample, standard export documentation is still required. Proof of Origin: goods of low value should not need formal proof of origin for import into the EU. Further information here. Customs clearance documents: documents such as airway bills/ packing lists etc may be expected. Check what documentation to provide your carrier.
Working with an importer: liaising with your importer will be a crucial part of the process. For products requiring health certification for example, this then needs to be entered into TRACES (EU IPAFFS equivalent) which GB traders do not have access to. ESS can help you find partners in importing member states if needed. This is a non-exhaustive list intended as a guide. For general information on exporting food and drink to the EU, please visit the following guidance here.
2. Exemptions from import duties and VAT You can import samples of goods for trade promotion purposes from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT). To get this relief your goods must: • • •
only be used as samples be of negligible value be used to obtain orders for the type of goods they represent.
Competent authorities may request that the samples are rendered permanently unusable. The samples may be torn, perforated or indelibly marked. An example of this for food and drink products could be marking as "sample, not for resale". Each MS sets individual rules on the exact means that samples must be marked and if there are exceptions for particular goods or limitations on quantity or value. You must check the general conditions they have to Please note that this information is correct as of 23/03/2023.