If I’m shipping samples, do I need to pay duties and taxes?

Samples can often be imported into a country without duty or tax charges, as long as they meet specific conditions, including:

  • The goods may only be used as samples (e.g. a single glove or scored clothing)
  • They’re of low value
  • They’re intended to be examined with the intention of placing an order to purchase the goods for commercial purposes 

The item must be clearly indicated as a sample on the commercial invoice and any other paperwork provided with the shipment. This will enable FedEx to identify this to the authorities and claim relief of duties and taxes.


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